BIBLIOMETRIC ANALYSIS OF ARTICLES PUBLISHED IN THE FIELD OF AUDIT DURING COVID-19 WITH VISUAL MAPPING TECHNIQUE: EXAMPLE OF 2020-2022

Yıl 2022, Cilt: 23 Sayı: 4, 276 - 305, 31.12.2022

Gül Yeşilçelebi , Mehtap Altunel , Seval Kardeş Selimoğlu

https://doi.org/10.53443/anadoluibfd.1137952

Öz

The aim of this study is to examine the audit literature in the COVID-19 process with the bibliometric analysis method and to determine the focal points of the research topics of the studies on COVID-19 in the relevant literature. In this context, studies examining COVID-19 and audit together in the Web of Science Core Collection database were examined. For this purpose, since the reflection of COVID-19 on academic studies started in 2020, the studies conducted between 2020-2022 were included in the scope of the review. The boundaries of the research were established by using the keywords “pandemic”, “audit/auditing”, “internal audit/auditing” and “independent audit/auditing”. In addition, Turkish and English studies were taken into account within the scope of the research. The country, the journals published by the authors, the number of publications, the number of citations and the cited authors, the subjects that the studies focused on, were analyzed using the bibliometric method. As a result of the research, while the USA ranks first in terms of the country in which the studies conducted during the COVID-19 process are published, corporate governance, audit quality and audit fee are priority in terms of subject.

Anahtar Kelimeler

Independent Audit, Internal Audit, Bibliometric Analysis

COVID-19 SÜRECİNDE DENETİM ALANINDA YAYINLANAN MAKALELERİN GÖRSEL HARİTALAMA TEKNİĞİ İLE BİBLİYOMETRİK ANALİZİ: 2020-2022 YILLARI ÖRNEĞİ

Öz

Bu araştırmanın amacı, COVID-19 sürecinde denetim alan yazınının bibliyometrik analiz yöntemi ile incelenmesi ve ilgili alan yazında COVID-19’u konu alan çalışmaların araştırma konularının odak noktalarının tespit edilmesidir. Bu kapsamda, Web of Science Core Collection veri tabanında yer alan COVID-19 ve denetimi bir arada inceleyen çalışmalar incelenmiştir. Bu amaç doğrultusunda, COVID-19’un akademik çalışmalara yansıması 2020 yılında başladığı için, 2020-2022 yılları arasında yapılan çalışmalar inceleme kapsamına alınmıştır. “Pandemi”, “denetim”, “iç denetim” ve “bağımsız denetim” anahtar kelimeleri kullanılarak çalışmanın sınırları oluşturulmuştur. Ayrıca, araştırma kapsamında Türkçe ve İngilizce çalışmalar dikkate alınmıştır. Anahtar kelimelerle arama sonucunda ulaşılan makalelerin ülke, yayınladığı dergiler, yazarların yayın sayısı, atıf sayısı ve atıf yaptıkları yazarlar, çalışmaların ağırlıklı olarak odaklandıkları konular bibliyometrik yöntemle analiz edilmiştir. Araştırmanın sonucunda, COVID-19 sürecinde yürütülen çalışmaların yayınlandıkları ülke bakımından ABD ilk sırada yer alırken, konu bakımından kurumsal yönetişim, denetim kalitesi ve denetim ücreti önceliklidir.

Anahtar Kelimeler

COVID-19, Bağımsız Denetim, İç Denetim, Bibliyometrik Analiz, Independent Audit, Internal Audit, Bibliometric Analysis

Kaynakça

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