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

References

• Abbott, L. J., Barr-Pulliam, D., Buslepp, W. L., & Parker, S. (2022). The real effects of internal audit function quality: Evidence from investment strategies. Journal of Accounting, Auditing & Finance, 1–30. https://doi.org/10.1177/0148558X211069218
   Web of Science ®Google Scholar
• Al Matari, E. M., & Mgammal, M. H. (2019). The moderating effect of internal audit on the relationship between corporate governance mechanisms and corporate performance among Saudi Arabia listed companies. Contaduría y Administración, 64(4), 1. https://doi.org/10.22201/fca.24488410e.2020.2316
   Google Scholar
• Al-Matari, E. M., Hazaea, S. A., Senan, N. A. M., Mgammal, M., & Mohamed, A. M. E. (2022). Do characteristics of internal audit directly affect the performance of Saudi financial sector? Quality Access to Succes, 23(190), 97–30. https://doi.org/10.47750/QAS/23.190.11
   Web of Science ®Google Scholar
• Al-Yazidi, A. M., Alhebri, A., Al-Matari, E. M., Abdullah, M. F., & Alkebsee, R. H. (2023). Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks. Banks and Bank Systems, 18(2), 48–62. https://doi.org/10.21511/bbs.18(2).2023.05
   Google Scholar
• Alatawi, I. A., Ntim, C. G., Zras, A., & Elmagrhi, M. H. (2023). CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. International Review of Financial Analysis, 89, 102734. https://doi.org/10.1016/j.irfa.2023.102734
   Web of Science ®Google Scholar
• Alhossini, M. A., Ntim, C. G., & Zalata, A. M. (2021). Corporate board committees and corporate outcomes: An international systematic literature review and agenda for future research. The International Journal of Accounting, 56(01), 2150001. https://doi.org/10.1142/S1094406021500013
   Google Scholar
• Amoako, G. K., Bawuah, J., Asafo-Adjei, E., & Ayimbire, C. (2023). Internal audit functions and sustainability audits: Insights from manufacturing firms. Cogent Business & Management, 10(1), 2192313. https://doi.org/10.1080/23311975.2023.2192313
   Web of Science ®Google Scholar
• Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60. https://doi.org/10.1111/j.1099-1123.2008.00392.x
   Google Scholar
• Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. https://doi.org/10.1016/j.joi.2017.08.007
   Web of Science ®Google Scholar
• Aria, M., Misuraca, M., & Spano, M. (2020). Mapping the Evolution of Social Research and Data Science on 30 Years of Social Indicators Research. Social Indicators Research, 149(3), 803–831. https://doi.org/10.1007/s11205-020-02281-3
   Web of Science ®Google Scholar
• Barbosa, M. W., & Ferreira-Lopes, L. (2023). Emerging trends in telecollaboration and virtual exchange: A bibliometric study. Educational Review, 75(3), 558–586. https://doi.org/10.1080/00131911.2021.1907314
   Web of Science ®Google Scholar
• Bhatt, A., Joshipura, M., & Joshipura, N. (2022). Decoding the trinity of Fintech, digitalization and financial services: An integrated bibliometric analysis and thematic literature review approach. Cogent Economics & Finance, 10(1), 1–50. https://doi.org/10.1080/23322039.2022.2114160
   Web of Science ®Google Scholar
• 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
   Google Scholar
• Caputo, A., Manesh, M. F., Farrukh, M., Farzipoor Saen, R., & Randolph-Seng, B. (2022). Editorial: Over a half-century of management decision: A bibliometric overview. Management Decision, 60(8), 2129–2147. https://doi.org/10.1108/MD-05-2022-0698
   Web of Science ®Google Scholar
• 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
   Web of Science ®Google Scholar
• Castillo-Vergara, M., Alvarez-Marin, A., & Placencio-Hidalgo, D. (2018). A bibliometric analysis of creativity in the field of business economics. Journal of Business Research, 85, 1–9. https://doi.org/10.1016/j.jbusres.2017.12.011
   Web of Science ®Google Scholar
• Cetin, M., Long, B., & Gottlieb, M. (2022). A 10-year bibliometric analysis of publications in emergency medicine. The American Journal of Emergency Medicine, 58, 215–222. https://doi.org/10.1016/j.ajem.2022.06.016
   PubMed Web of Science ®Google Scholar
• Cinpolat, H. Y. (2022). A bibliometric analysis of global research trends on biomarker studies in Alzheimer’s disease. Demiroğlu Bilim Üniversitesi Florence Nightingale Tıp Dergisi, 8(1), 005–010.
   Google Scholar
• Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). An approach for detecting, quantifying, and visualizing the evolution of a research field: A practical application to the Fuzzy Sets Theory field. Journal of Informetrics, 5(1), 146–166. https://doi.org/10.1016/j.joi.2010.10.002
   Web of Science ®Google Scholar
• 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
   Web of Science ®Google Scholar
• DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature, 21, 38.
   Google Scholar
• Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16(8), 443–450. https://doi.org/10.1108/EUM0000000006064
   Google Scholar
• Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
   Web of Science ®Google Scholar
• Dzikrullah, A. D., Harymawan, I., & Ratri, M. C. (2020). Internal audit functions and audit outcomes: Evidence from Indonesia. Cogent Business & Management, 7(1), 1750331. https://doi.org/10.1080/23311975.2020.1750331
   Web of Science ®Google Scholar
• Feicheng, M., & Yating, L. (2014). Utilising social network analysis to study the characteristics and functions of the co-occurrence network of online tags. Online Information Review, 38(2), 232–247. https://doi.org/10.1108/OIR-11-2012-0124
   Web of Science ®Google Scholar
• Franco, P., De Felice, F., Kaidar-Person, O., Gabrys, D., Marta, G. N., Banini, M., Livi, L., Jagsi, R., Coles, C. E., Poortmans, P., & Meattini, I. (2023). Equity, diversity, and inclusion in radiation oncology: A bibliometric analysis and critical review. International Journal of Radiation Oncology, Biology, Physics, 116(2), 232–245. https://doi.org/10.1016/j.ijrobp.2023.02.026
   PubMed Web of Science ®Google Scholar
• Fraser, I., & Henry, W. (2007). Embedding risk management: Structures and approaches. Managerial Auditing Journal, 22(4), 392–409. https://doi.org/10.1108/02686900710741955
   Google Scholar
• 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
   Google Scholar
• Giorgi, F. M., Ceraolo, C., & Mercatelli, D. (2022). The R language: An engine for bioinformatics and data science. Life (Basel, Switzerland), 12(5), 648. https://doi.org/10.3390/life12050648
   PubMed Web of Science ®Google Scholar
• Hazaea, S. A., Zhu, J., Al-Matari, E. M., Senan, N. A. M., Khatib, S. F. A., & Ullah, S. (2021). Mapping of internal audit research in China: A systematic literature review and future research agenda. Cogent Business & Management, 8(1), 1938351. https://doi.org/10.1080/23311975.2021.1938351
   Web of Science ®Google Scholar
• Ibrahim, A. E. A., Hussainey, K., Nawaz, T., Ntim, C., & Elamer, A. (2022). A systematic literature review on risk disclosure research: State-of-the-art and future research agenda. International Review of Financial Analysis, 82, 102217. https://doi.org/10.1016/j.irfa.2022.102217
   Web of Science ®Google Scholar
• Ingale, K. K., & Paluri, R. A. (2022). Financial literacy and financial behaviour: A bibliometric analysis. Review of Behavioral Finance, 14(1), 130–154. https://doi.org/10.1108/RBF-06-2020-0141
   Web of Science ®Google Scholar
• 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
   Google Scholar
• 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
   Web of Science ®Google Scholar
• Kuipers, S., Van Der Wilt, A., & Wolbers, J. (2022). Pandemic publishing: A bibliometric review of COVID-19 research in the crisis and disaster literature. Risk, Hazards & Crisis in Public Policy, 13(4), 302–321. https://doi.org/10.1002/rhc3.12262
   PubMed Web of Science ®Google Scholar
• Lee, J. Y. (2006). Centrality measures for bibliometric network analysis. Journal of the Korean Society for Library and Information Science, 40(3), 191–214. https://doi.org/10.4275/KSLIS.2006.40.3.191
   Google Scholar
• Lenning, J., & Gremyr, I. (2022). Unleashing the potential of internal audits: A review and research agenda. Total Quality Management & Business Excellence, 33(9–10), 994–1010. https://doi.org/10.1080/14783363.2021.1911635
   Web of Science ®Google Scholar
• Lenz, R., & Chesshire, J. (2023). Rethinking internal audit: Governance needs gardening. EDPACS, 68(3), 7–15. https://doi.org/10.1080/07366981.2023.2255432
   Google Scholar
• Lenz, R., & Hoos, F. (2023). The future role of the internal audit function: Assure. Build. Consult. EDPACS, 67(3), 39–52. https://doi.org/10.1080/07366981.2023.2165361
   Google Scholar
• Lenz, R., & Jeppesen, K. K. (2022). The future of internal auditing: Gardener of governance. EDPACS, 66(5), 1–21. https://doi.org/10.1080/07366981.2022.2036314
   Google Scholar
• Lin, S., Pizzini, M., Vargus, M., & Bardhan, I. R. (2011). The role of the internal audit function in the disclosure of material weaknesses. The Accounting Review, 86(1), 287–323. https://doi.org/10.2308/accr.00000016
   Web of Science ®Google Scholar
• Liu, Z., Yin, Y., Liu, W., & Dunford, M. (2015). Visualizing the intellectual structure and evolution of innovation systems research: A bibliometric analysis. Scientometrics, 103(1), 135–158. https://doi.org/10.1007/s11192-014-1517-y
   Web of Science ®Google Scholar
• Lu, Y., Ntim, C. G., Zhang, Q., & Li, P. (2022). Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda. International Review of Financial Analysis, 84, 102424. https://doi.org/10.1016/j.irfa.2022.102424
   Web of Science ®Google Scholar
• Mishra, M., Sudarsan, D., Santos, C. A. G., Mishra, S. K., Kar, D., Baral, K., & Pattnaik, N. (2021). An overview of research on natural resources and indigenous communities: A bibliometric analysis based on Scopus database (1979–2020). Environmental Monitoring and Assessment, 193(2), 59. https://doi.org/10.1007/s10661-020-08793-2
   PubMed Web of Science ®Google Scholar
• Mongeon, P., & Paul-Hus, A. (2016). The journal coverage of Web of Science and Scopus: A comparative analysis. Scientometrics, 106(1), 213–228. https://doi.org/10.1007/s11192-015-1765-5
   Web of Science ®Google Scholar
• Nasir, A., Shaukat, K., Hameed, I. A., Luo, S., Alam, T. M., & Iqbal, F. (2020). A bibliometric analysis of corona pandemic in social sciences: A review of influential aspects and conceptual structure. IEEE Access: Practical Innovations, Open Solutions, 8, 133377–133402. https://doi.org/10.1109/access.2020.3008733
   PubMed Web of Science ®Google Scholar
• Negahban, S., Oh, S., & Shah, D. (2017). Rank centrality: Ranking from pairwise comparisons. Operations Research, 65(1), 266–287. https://doi.org/10.1287/opre.2016.1534
   Web of Science ®Google Scholar
• Newman, M. E. J. (2004). Coauthorship networks and patterns of scientific collaboration. Proceedings of the National Academy of Sciences of the United States of America, 101(1), 5200–5205. https://doi.org/10.1073/pnas.0307545100
   PubMed Web of Science ®Google Scholar
• Nguyen, T. H. H., Ntim, C. G., & Malagila, J. K. (2020). Women on corporate boards and corporate financial and non-financial performance: A systematic literature review and future research agenda. International Review of Financial Analysis, 71, 101554. https://doi.org/10.1016/j.irfa.2020.101554
   Web of Science ®Google Scholar
• Qiu, J. P., Dong, K., & Yu, H. Q. (2014). Comparative study on structure and correlation among author co-occurrence networks in bibliometrics. Scientometrics, 101(2), 1345–1360. https://doi.org/10.1007/s11192-014-1315-6
   Web of Science ®Google Scholar
• Racine, J. S. (2012). Rstudio: A platform-independent ide for R and sweave. Journal of Applied Econometrics, 27(1), 167–172. http://www.jstor.org/stable/41337225 https://doi.org/10.1002/jae.1278
   Web of Science ®Google Scholar
• Radhakrishnan, S., Erbis, S., Isaacs, J. A., & Kamarthi, S. (2017). Novel keyword co-occurrence network-based methods to foster systematic reviews of scientific literature. PLoS One, 12(3), e0172778. https://doi.org/10.1371/journal.pone.0172778
   PubMed Web of Science ®Google Scholar
• 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
   Google Scholar
• Shuwaili, A. M. J., Hesarzadeh, R., & Bagherpour Velashani, M. A. (2023). Designing an internal audit effectiveness model for public sector: Qualitative and quantitative evidence from a developing country. Journal of Facilities Management, https://doi.org/10.1108/JFM-07-2022-0077
   Web of Science ®Google Scholar
• 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
   Web of Science ®Google Scholar
• Tumwebaze, Z., Mukyala, V., Ssekiziyivu, B., Tirisa, C. B., & Tumwebonire, A. (2018). Corporate governance, internal audit function and accountability in statutory corporations. Cogent Business & Management, 5(1), 1527054. https://doi.org/10.1080/23311975.2018.1527054
   Web of Science ®Google Scholar
• Van Eck, N., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
   PubMed Web of Science ®Google Scholar
• van Eck, N. J., & Waltman, L. (2014). CitNetExplorer: A new software tool for analyzing and visualizing citation networks. Journal of Informetrics, 8(4), 802–823. https://doi.org/10.1016/j.joi.2014.07.006
   Web of Science ®Google Scholar
• Walker, R., & Rocha da Silva, P. (2015). Emerging trends in peer review—a survey [Review. Frontiers in Neuroscience, 9, 169. https://doi.org/10.3389/fnins.2015.00169
   PubMed Web of Science ®Google Scholar
• Yazdanjue, N., Yazdanjouei, H., Gharoun, H., Khorshidi, M. S., Rakhshaninejad, M., & Gandomi, A. H. (2023). A comprehensive bibliometric analysis on social network anonymization: Current approaches and future directions. arXiv preprint arXiv:2307.13179. https://doi.org/10.48550/arXiv.2307.13179
   Google Scholar