Mapping the landscape of internal auditing effectiveness study: a bibliometric approach

Table 2. Data description.

Figure 2. Core sources by Bradford’s Law.

Figure 3. Author’s production over time.

Table 6. Author production over time.

Table 7. Top 10 author impact.

Figure 4. Top 10 most relevant affiliations.

Figure 5. Corresponding author’s countries.

Table 8. Top 10 most relevant countries by corresponding author.

Figure 6. Most globally cited documents.

Table 9. Top 10 most globally cited documents.

Figure 7. Top 10 most relevant words.

Figure 8. Trend topics over time.

Figure 9. Co-occurrence network map.

Table 10. Co-Word network analysis.

Figure 10. Thematic map quadrant.

Table 11. Thematic map cluster.

Figure 11. Thematic evolution over time.

Carmeli, A., & Tishler, A. (2004). The relationships between intangible organizational elements and organizational performance. Strategic Management Journal, 25(13), 1257–1278. https://doi.org/10.1002/smj.428

Raghunandan, K., Rama, D. V., & Read, W. J. (2001). Audit committee composition, “gray directors,” and interaction with internal auditing. Accounting Horizons, 15(2), 105–118. https://doi.org/10.2308/acch.2001.15.2.105

Keil, M., & Robey, D. (1999). Turning around troubled software projects: An exploratory study of the deescalation of commitment to failing courses of action. Journal of Management Information Systems, 15(4), 63–87. https://doi.org/10.1080/07421222.1999.11518222

Getie Mihret, D., & Zemenu Woldeyohannis, G. (2008). Value-added role of internal audit: An Ethiopian case study. Managerial Auditing Journal, 23(6), 567–595. https://doi.org/10.1108/02686900810882110

Trompeter, G. M., Carpenter, T. D., Desai, N., Jones, K. L., & Riley, R. A.Jr. (2013). A synthesis of fraud-related research. Auditing: A Journal of Practice & Theory, 32(1), 287–321. https://doi.org/10.2308/ajpt-50360

Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants’ perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520–535. https://doi.org/10.1108/02686900610667283

Cohen, A., & Sayag, G. (2010). The effectiveness of internal auditing: An empirical examination of its determinants in Israeli organisations. Australian Accounting Review, 20(3), 296–307. https://doi.org/10.1111/j.1835-2561.2010.00092.x

Fraser, I., & Henry, W. (2007). Embedding risk management: Structures and approaches. Managerial Auditing Journal, 22(4), 392–409. https://doi.org/10.1108/02686900710741955

Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16(8), 443–450. https://doi.org/10.1108/EUM0000000006064

Kemp, D., Owen, J. R., & van de Graaff, S. (2012). Corporate social responsibility, mining and “audit culture”. Journal of Cleaner Production, 24, 1–10. https://doi.org/10.1016/j.jclepro.2011.11.002