Accounting, 32(7-8), 1311-1346. https://doi.org/10.1111/j.0306-686X.2005.00630.x" />
Araştırma Makalesi
BibTex RIS Kaynak Göster

DENETİM LİTERATÜRÜNDE DÜNYA ÇAPINDA EĞİLİMLER: BİBLİYOMETRİK BİR ANALİZ

Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 241 - 275, 27.03.2023

Öz

Bu çalışmada, muhasebe denetimi literatürünün araştırma çıktısının tanımlayıcı bir analizinin yapılması amaçlanmaktadır. Web of Science veri tabanı üzerinde “audit” ve “auditing” anahtar kelimeleri kullanılarak yapılan sorgulamalar ile elde edilen meta veri R kütüphanesi “Bibliometrix” kullanılarak analiz edilmiş ve değerlendirilmiştir. Veri tabanında yapılan ilk tarama sonucunda 11940 bilimsel yayının meta verisi elde edilmiştir. Veri seti 1999:2021 yılları arasını kapsamakta ve 1886 farklı kaynaktan bilimsel çalışma içermektedir. Veri seti sadece İngilizce ve Türkçe dillerinde yazılmış olan bilimsel yayınları kapsamaktadır. Muhasebe denetimi alanında yayımlanan bilimsel çalışmaların, ilgili yıllar arasındaki büyümesi %13,40 olarak tespit edilmiştir. Çalışma bulguları muhasebe denetimi alanındaki en üretken ülkenin Amerika Birleşik Devletleri olduğunu göstermektedir. Alandaki en üretken kurum Monash Üniversitesi olarak belirlenmiştir. Belirlenen periyottaki en üretken araştırmacılar Warren Robert Knechel, Kannan Raghunandan, Ferdinand A. Gul ve Jean Bedard ve en fazla atıf sayısına sahip olan yazarlar Jere Francis, Kannan Raghunandan, Joseph Carcello, Warren Robert Knechel ve Mark L. DeFond olarak belirlenmiştir. Bu çalışma ile muhasebe denetimi alanındaki araştırma dinamiklerinin ortaya konulması amaçlanmıştır.

Kaynakça

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Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 241 - 275, 27.03.2023

Öz

Kaynakça

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  • Marti, J. M. V. (2000). ICBS: IntellectualCapital Benchmarking Systems. International Journal of Technology Management, 20(5/6/7/8), 799. https://doi.org/10.1504/IJTM.2000.002890
  • McGuire, S. T., Omer, T. C., & Wang, D. (2012). TaxAvoidance: DoesTax-SpecificIndustryExpertiseMake a Difference? The Accounting Review, 87(3), 975-1003. https://doi.org/10.2308/accr-10215
  • Merediz-Solà, I., &Bariviera, A. F. (2019). A bibliometricanalysis of bitcoinscientificproduction. Research in International Business and Finance, 50, 294-305. https://doi.org/10.1016/j.ribaf.2019.06.008
  • Moed, H. F., Glänzel, W., &Schmoch, U. (Ed.). (2005). Handbook of QuantitativeScienceandTechnologyResearch: TheUse of Publicationand Patent Statistics in Studies of S&T Systems. SpringerNetherlands. https://doi.org/10.1007/1-4020-2755-9
  • Myers, J. N., Myers, L. A., &Omer, T. C. (2003). ExploringtheTerm of theAuditor-Client RelationshipandtheQuality of Earnings: A Case forMandatoryAuditorRotation? The Accounting Review, 78(3), 779-799. https://doi.org/10.2308/accr.2003.78.3.779
  • Nelson, M. W., Elliott, J. A., &Tarpley, R. L. (2002). EvidencefromAuditorsaboutManagers’ andAuditors’ Earnings Management Decisions. The Accounting Review, 77(s-1), 175-202. https://doi.org/10.2308/accr.2002.77.s-1.175
  • Noyons, E. C. M., Moed, H. F., & Van Raan, A. F. J. (1999). Integratingresearchperformanceanalysisandsciencemapping. Scientometrics, 46(3), 591-604. https://doi.org/10.1007/BF02459614
  • O’Leary, D. E. (2017). Configuringblockchainarchitecturesfortransactioninformation in blockchainconsortiums: Thecase of accountingandsupplychainsystems. IntelligentSystems in Accounting, Finance and Management, 24(4), 138-147. https://doi.org/10.1002/isaf.1417
  • Palmrose, Z.-V., Richardson, V. J., &Scholz, S. (2004). Determinants of market reactionstorestatementannouncements. Journal of Accounting andEconomics, 37(1), 59-89. https://doi.org/10.1016/j.jacceco.2003.06.003
  • Peasnell, K. V., Pope, P. F., & Young, S. (2005). Board MonitoringandEarnings Management: Do Outside Directors InfluenceAbnormalAccruals? Journal of Business Finance <html_entGlyph="@amp;" Ascii="&amp;"/> Accounting, 32(7-8), 1311-1346. https://doi.org/10.1111/j.0306-686X.2005.00630.x
  • Perego, P., &Kolk, A. (2012). Multinationals’ Accountability on Sustainability: TheEvolution of Third-partyAssurance of SustainabilityReports. Journal of Business Ethics, 110(2), 173-190. https://doi.org/10.1007/s10551-012-1420-5
  • Pflugrath, G., Roebuck, P., &Simnett, R. (2011). Impact of AssuranceandAssurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of CorporateSocialResponsibility Information. AUDITING: A Journal of Practice&Theory, 30(3), 239-254. https://doi.org/10.2308/ajpt-10047
  • Rennings, K., Ziegler, A., Ankele, K., & Hoffmann, E. (2006). Theinfluence of differentcharacteristics of the EU environmentalmanagementandauditingscheme on technicalenvironmentalinnovationsandeconomicperformance. EcologicalEconomics, 57(1), 45-59. https://doi.org/10.1016/j.ecolecon.2005.03.013
  • Reverte, C. (2009). Determinants of CorporateSocialResponsibilityDisclosureRatingsby Spanish ListedFirms. Journal of Business Ethics, 88(2), 351-366. https://doi.org/10.1007/s10551-008-9968-9
  • Rossetto, D. E., Bernardes, R. C., Borini, F. M., &Gattaz, C. C. (2018). Structureandevolution of innovationresearch in thelast 60 years: Reviewandfuturetrends in thefield of businessthroughthecitationsandco-citationsanalysis. Scientometrics, 115(3), 1329-1363. https://doi.org/10.1007/s11192-018-2709-7
  • Schauer, A., Vasconcelos, A. C., & Sen, B. (2015). TheShaRInKframework: A holisticperspective on keycategories of influencesshapingindividualperceptions of knowledgesharing. Journal of Knowledge Management, 19(4), 770-790. https://doi.org/10.1108/JKM-12-2014-0519
  • Simnett, R., Vanstraelen, A., &Chua, W. F. (2009). Assurance on SustainabilityReports: An International Comparison. The Accounting Review, 84(3), 937-967. https://doi.org/10.2308/accr.2009.84.3.937
  • Sipahi, S., & Timor, M. (2010). Theanalytichierarchyprocessandanalytic network process: An overview of applications. Management Decision, 48(5), 775-808. https://doi.org/10.1108/00251741011043920
  • Slemrod, J., & Weber, C. (2012). Evidence of theinvisible: Toward a credibilityrevolution in theempiricalanalysis of taxevasionandtheinformaleconomy. International TaxandPublic Finance, 19(1), 25-53. https://doi.org/10.1007/s10797-011-9181-0
  • Small, H. (1973). Co-citation in thescientificliterature: A newmeasure of therelationshipbetween two documents. Journal of theAmericanSocietyfor Information Science, 24(4), 265-269. https://doi.org/10.1002/asi.4630240406
  • Small, H. (2006). Trackingandpredictinggrowthareas in science. Scientometrics, 68(3), 595-610. https://doi.org/10.1007/s11192-006-0132-y
  • Tunger, D., &Eulerich, M. (2018). Bibliometricanalysis of corporategovernanceresearch in German-speakingcountries: Applyingbibliometricstobusinessresearchusing a custom-madedatabase. Scientometrics, 117(3), 2041-2059. https://doi.org/10.1007/s11192-018-2919-z
  • Turker, D., &Altuntas, C. (2014). Sustainablesupplychainmanagement in thefastfashionindustry: An analysis of corporatereports. European Management Journal, 32(5), 837-849. https://doi.org/10.1016/j.emj.2014.02.001
  • White, H. D., & Griffith, B. C. (1981). Author cocitation: A literaturemeasure of intellectualstructure. Journal of theAmericanSocietyfor Information Science, 32(3), 163-171. https://doi.org/10.1002/asi.4630320302
  • Wu, A. Y.-H., Little, V. J., &Low, B. (2016). Inboundopeninnovationforpharmaceuticalmarkets: A casestudy of an anti-diabeticdrug in-licensingdecision. Journal of Business &Industrial Marketing, 31(2), 205-218. https://doi.org/10.1108/JBIM-10-2013-0236
  • Xie, B., Davidson, W. N., &DaDalt, P. J. (2003). Earningsmanagementandcorporategovernance: The role of the board andtheauditcommittee. Journal of Corporate Finance, 9(3), 295-316. https://doi.org/10.1016/S0929-1199(02)00006-8
  • Yip, J. Y. T., Lee, R. W. B., &Tsui, E. (2015). Examiningknowledgeauditforstructuredandunstructuredbusinessprocesses: A comparativestudy in two Hong Kong companies. Journal of Knowledge Management, 19(3), 514-529. https://doi.org/10.1108/JKM-10-2014-0420
  • Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big Data as ComplementaryAuditEvidence. Accounting Horizons, 29(2), 431-438. https://doi.org/10.2308/acch-51076
Toplam 115 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Bilal Solak 0000-0002-7804-2038

Fatih Faydalı 0000-0002-0072-5269

Erken Görünüm Tarihi 27 Mart 2023
Yayımlanma Tarihi 27 Mart 2023
Gönderilme Tarihi 1 Aralık 2022
Yayımlandığı Sayı Yıl 2023 Cilt: 25 Sayı: MODAVICA Özel Sayısı

Kaynak Göster

APA Solak, B., & Faydalı, F. (2023). DENETİM LİTERATÜRÜNDE DÜNYA ÇAPINDA EĞİLİMLER: BİBLİYOMETRİK BİR ANALİZ. Muhasebe Bilim Dünyası Dergisi, 25(MODAVICA Özel Sayısı), 241-275.