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The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)

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  • Joel Behrend
  • Marc Eulerich

Abstract

Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.

Suggested Citation

  • Joel Behrend & Marc Eulerich, 2019. "The evolution of internal audit research: a bibliometric analysis of published documents (1926–2016)," Accounting History Review, Taylor & Francis Journals, vol. 29(1), pages 103-139, January.
    • Handle: RePEc:taf:acbsfi:v:29:y:2019:i:1:p:103-139
    DOI: 10.1080/21552851.2019.1606721
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    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    2. Isoboye Jacob Damieibi (PhD), 2022. "Moderating Effect of Information and Communication Technology on Internal Audit Practices and Public Expenditure Management of Government Organizations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(5), pages 01-08, May.
    3. Azam, Ali & Ahmed, Ammar & Kamran, Muhammad Sajid & Hai, Li & Zhang, Zutao & Ali, Asif, 2021. "Knowledge structuring for enhancing mechanical energy harvesting (MEH): An in-depth review from 2000 to 2020 using CiteSpace," Renewable and Sustainable Energy Reviews, Elsevier, vol. 150(C).
    4. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).
    5. Ayman Abdelrahim & Husam-Aldin N. Al-Malkawi, 2022. "The Influential Factors of Internal Audit Effectiveness: A Conceptual Model," IJFS, MDPI, vol. 10(3), pages 1-23, August.
    6. Thiéry, Stéphanie & Lhuillery, Stephane & Tellechea, Marion, 2023. "How can governance, human capital, and communication practices enhance internal audit quality?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 52(C).
    7. Saleh F. A. Khatib & Dewi Fariha Abdullah & Ernie Hendrawaty & Ahmed A. Elamer, 2022. "A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research," Management Review Quarterly, Springer, vol. 72(3), pages 707-744, September.
    8. Wang, Xiong & Ferreira, Fernando A.F. & Chang, Ching-Ter, 2022. "Multi-objective competency-based approach to project scheduling and staff assignment: Case study of an internal audit project," Socio-Economic Planning Sciences, Elsevier, vol. 81(C).
    9. Xiaoyang Liu & Yuanyuan Zhou & Song Gao, 2022. "Intellectual Structure in Supply Chain Risk Management from 2000 to 2022: A Review Based on Text Mining Approach," Sustainability, MDPI, vol. 14(23), pages 1-24, December.
    10. Isoboye Jacob Damieibi (PhD), 2021. "Effect of Internal Audit Practices On Aggregate Fiscal Discipline of Government Organisations in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 5(6), pages 08-28, June.

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