IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v14y2022i23p16323-d995594.html
   My bibliography  Save this article

Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database

Author

Listed:
  • Mohammed Muneerali Thottoli

    (Department of Business, Faculty of Business and Communication, Universiti Malaysia Perlis, Kangar 01000, Malaysia
    Department of Accounting, College of Economics, Management and Information Systems, University of Nizwa, Nizwa 616, Oman)

  • Md. Aminul Islam

    (Department of Business, Faculty of Business and Communication, Universiti Malaysia Perlis, Kangar 01000, Malaysia
    Ubudiyah Indonesia University, Banda Aceh 23231, Indonesia)

  • Farid Ahammad Sobhani

    (School of Business and Economics, United International University, Dhaka 1212, Bangladesh)

  • Shafiqur Rahman

    (Department of Business Administration, International Open University, Doha 2713, Qatar)

  • Md. Sharif Hassan

    (Department of Business, Faculty of Business and Communication, Universiti Malaysia Perlis, Kangar 01000, Malaysia
    Department of Business Administration, University of Asia Pacific, Dhaka 1205, Bangladesh)

Abstract

Purpose: Sustainability accounting measures performance toward sustainability that ensures accountability of the provision of conventional accounting information. A compliance audit is a thorough examination of a company’s compliance with regulatory requirements. Compliance audit reports assess the strength and diligence of regulatory compliance measures, security guidelines, risk management processes, and user control regulations during a compliance audit and sustainability accounting reports. Auditing plays an important role in ensuring that all financial information-related conventions are followed properly. Hence, the current research aims to explore the conceptual structure in the knowledge of auditing and sustainability accounting using a bibliometric analysis, intending to contribute to a better understanding of this field of study. Design/methodology/approach: This study used bibliometric analysis to examine the research on compliance audits between 2000 and 2021, using a sample of 330 research articles from Scopus databases, with only articles and review papers published on the business subject. This study also examines the applicability of Bradford’s laws and Lotka’s law. Findings: The bibliometric analysis reveals trends in the field of auditing and sustainability accounting research publications, indicating that compliance audit is a developing subject, and it still confronts challenges in mainstream accounting and auditing research. The high proportion of cited articles by a few authors, on the other hand, suggests that compliance audit is still a niche field of study. Between 2009 and 2021, the number of articles increases significantly, and the leading Scopus indexed journals, authors, and collaboration networks are identified. In light of the preceding literature’s views, some significant research gaps and further proposals for future studies are identified. Research limitations/implications: This research analysis is based on data taken only from the Scopus database; some flaws will be apparent in the findings. Originality/value: This research contributes to the area by examining the present advancements of the compliance audit and sustainability accounting, highlighting existing gaps in the literature, and, most importantly, proposing future research for the field.

Suggested Citation

  • Mohammed Muneerali Thottoli & Md. Aminul Islam & Farid Ahammad Sobhani & Shafiqur Rahman & Md. Sharif Hassan, 2022. "Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database," Sustainability, MDPI, vol. 14(23), pages 1-14, December.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:23:p:16323-:d:995594
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/14/23/16323/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/14/23/16323/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Aria, Massimo & Cuccurullo, Corrado, 2017. "bibliometrix: An R-tool for comprehensive science mapping analysis," Journal of Informetrics, Elsevier, vol. 11(4), pages 959-975.
    2. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
    3. Huang Yi & Xiaolan Ao & Yuh-Shan Ho, 2008. "Use of citation per publication as an indicator to evaluate pentachlorophenol research," Scientometrics, Springer;Akadémiai Kiadó, vol. 75(1), pages 67-80, April.
    4. Clarke, Caroline & Knights, David & Jarvis, Carol, 2012. "A Labour of Love? Academics in Business Schools," Scandinavian Journal of Management, Elsevier, vol. 28(1), pages 5-15.
    5. Amanpreet Kaur & Sumit Lodhia, 2018. "Stakeholder engagement in sustainability accounting and reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(1), pages 338-368, January.
    6. Corrado Cuccurullo & Massimo Aria & Fabrizia Sarto, 2016. "Foundations and trends in performance management. A twenty-five years bibliometric analysis in business and public administration domains," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(2), pages 595-611, August.
    7. Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.
    8. Zhi Li & Yuh-Shan Ho, 2008. "Use of citation per publication as an indicator to evaluate contingent valuation research," Scientometrics, Springer;Akadémiai Kiadó, vol. 75(1), pages 97-110, April.
    9. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    10. Noemi Sinkovics & Samia Ferdous Hoque & Rudolf R. Sinkovics, 2016. "Rana Plaza collapse aftermath: are CSR compliance and auditing pressures effective?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(4), pages 617-649, May.
    11. W. Robert Knechel & Marleen Willekens, 2006. "The Role of Risk Management and Governance in Determining Audit Demand," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(9-10), pages 1344-1367.
    12. Leo Egghe, 2006. "Theory and practise of the g-index," Scientometrics, Springer;Akadémiai Kiadó, vol. 69(1), pages 131-152, October.
    13. W. Robert Knechel & Marleen Willekens, 2006. "The Role of Risk Management and Governance in Determining Audit Demand," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(9‐10), pages 1344-1367, November.
    14. Ijiri, Yuji, 1983. "On the accountability-based conceptual framework of accounting," Journal of Accounting and Public Policy, Elsevier, vol. 2(2), pages 75-81.
    15. Niklas Egels-Zandén & Jeroen Merk, 2014. "Private Regulation and Trade Union Rights: Why Codes of Conduct Have Limited Impact on Trade Union Rights," Journal of Business Ethics, Springer, vol. 123(3), pages 461-473, September.
    16. Abdulla Yusuf Al Hawaj & Amina Mohamed Buallay, 2022. "A worldwide sectorial analysis of sustainability reporting and its impact on firm performance," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 12(1), pages 62-86, January.
    17. Isaac Monday Ikpor & Enrico Bracci & Clementina Iruka Kanu & Riccardo Ievoli & Benedette Okezie & Sunday Mlanga & Charles Ogbaekirigwe, 2022. "Drivers of Sustainability Accounting and Reporting in Emerging Economies: Evidence from Nigeria," Sustainability, MDPI, vol. 14(7), pages 1-19, March.
    18. Song, Xiangnan & Lu, Yujie & Shen, Liyin & Shi, Xunpeng, 2018. "Will China's building sector participate in emission trading system? Insights from modelling an owner's optimal carbon reduction strategies," Energy Policy, Elsevier, vol. 118(C), pages 232-244.
    19. John Reid & Matthew Rout, 2018. "Can sustainability auditing be indigenized?," Agriculture and Human Values, Springer;The Agriculture, Food, & Human Values Society (AFHVS), vol. 35(2), pages 283-294, June.
    20. Philip Brown & John Preiato & Ann Tarca, 2014. "Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 1-52, January.
    21. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
    22. Hodgdon, Christopher & Tondkar, Rasoul H. & Adhikari, Ajay & Harless, David W., 2009. "Compliance with International Financial Reporting Standards and auditor choice: New evidence on the importance of the statutory audit," The International Journal of Accounting, Elsevier, vol. 44(1), pages 33-55, March.
    23. Muhammad Kamran Khalid & Mujtaba Hassan Agha & Syed Tasweer Hussain Shah & Muhammad Naseer Akhtar, 2020. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains," Sustainability, MDPI, vol. 12(21), pages 1-11, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nadeem Shafique Butt & Ahmad Azam Malik & Muhammad Qaiser Shahbaz, 2021. "Bibliometric Analysis of Statistics Journals Indexed in Web of Science Under Emerging Source Citation Index," SAGE Open, , vol. 11(1), pages 21582440209, January.
    2. Paulo Rita & Ricardo F. Ramos, 2022. "Global Research Trends in Consumer Behavior and Sustainability in E-Commerce: A Bibliometric Analysis of the Knowledge Structure," Sustainability, MDPI, vol. 14(15), pages 1-20, August.
    3. Hui-Zhen Fu & Yuh-Shan Ho, 2013. "Comparison of independent research of China’s top universities using bibliometric indicators," Scientometrics, Springer;Akadémiai Kiadó, vol. 96(1), pages 259-276, July.
    4. Yuh-Shan Ho, 2013. "The top-cited research works in the Science Citation Index Expanded," Scientometrics, Springer;Akadémiai Kiadó, vol. 94(3), pages 1297-1312, March.
    5. Rodrigues, Stefane Dias & Garcia, Vinicius Jacques, 2023. "Transactive energy in microgrid communities: A systematic review," Renewable and Sustainable Energy Reviews, Elsevier, vol. 171(C).
    6. Khare, Apoorv & Jain, Rajesh, 2022. "Mapping the conceptual and intellectual structure of the consumer vulnerability field: A bibliometric analysis," Journal of Business Research, Elsevier, vol. 150(C), pages 567-584.
    7. Maribel Vega-Arce & Gonzalo Salas & Gastón Núñez-Ulloa & Cristián Pinto-Cortez & Ivelisse Torres Fernandez & Yuh-Shan Ho, 2019. "Research performance and trends in child sexual abuse research: a Science Citation Index Expanded-based analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 121(3), pages 1505-1525, December.
    8. George Drogalas & Michail Nerantzidis & Dimitrios Mitskinis & Ioannis Tampakoudis, 2021. "The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 24-41, March.
    9. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
    10. Yu-Wei Chang & Mu-Hsuan Huang & Chiao-Wen Lin, 2015. "Evolution of research subjects in library and information science based on keyword, bibliographical coupling, and co-citation analyses," Scientometrics, Springer;Akadémiai Kiadó, vol. 105(3), pages 2071-2087, December.
    11. Persakis, Anthony & Iatridis, George Emmanuel, 2016. "Audit quality, investor protection and earnings management during the financial crisis of 2008: An international perspective," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 41(C), pages 73-101.
    12. Clemente Rodríguez-Sabiote & Álvaro Manuel Úbeda-Sánchez & Oswaldo Lorenzo-Quiles & José Álvarez-Rodríguez, 2023. "Knowledge structures of scientific production on COVID-19 in the sphere of education: the case of publications indexed in the Web of Science during 2020," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(5), pages 4285-4305, October.
    13. Hugo Palácios & Helena de Almeida & Maria José Sousa, 2021. "A Bibliometric Analysis of Service Climate as a Sustainable Competitive Advantage in Hospitality," Sustainability, MDPI, vol. 13(21), pages 1-27, November.
    14. Saymon Ricardo Oliveira Sousa & Wesley Vieira Silva & Claudimar Pereira Veiga & Roselaine Ruviaro Zanini, 2020. "Theoretical background of innovation in services in small and medium-sized enterprises: literature mapping," Journal of Innovation and Entrepreneurship, Springer, vol. 9(1), pages 1-26, December.
    15. Crespí-Cladera, Rafel & Pascual-Fuster, Bartolomé, 2014. "Does the independence of independent directors matter?," Journal of Corporate Finance, Elsevier, vol. 28(C), pages 116-134.
    16. Christopher Humphrey, 2008. "Auditing research: a review across the disciplinary divide," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 170-203, February.
    17. Ji, Xu-dong & Lu, Wei & Qu, Wen, 2018. "Internal control risk and audit fees: Evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 266-287.
    18. Rani Hoitash & Udi Hoitash, 2009. "The role of audit committees in managing relationships with external auditors after SOX: Evidence from the USA," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(4), pages 368-397, April.
    19. Ritzer-Angerer Petra, 2020. "Was bedeuten die Vertrauensguteigenschaften der Jahresabschlussprüfung für die Regulierung der Wirtschaftsprüferhaftung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 69(2), pages 89-119, August.
    20. Auberth Henrik Venson & Adriana Sbicca, 2022. "Behavioral economics in the analysis of health economics," SN Business & Economics, Springer, vol. 2(7), pages 1-22, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:14:y:2022:i:23:p:16323-:d:995594. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.