DENETİM LİTERATÜRÜNDE DÜNYA ÇAPINDA EĞİLİMLER: BİBLİYOMETRİK BİR ANALİZ

Abstract

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.

Keywords

• Denetim
• Bibliyometri
• Literatür İncelemesi

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