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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
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.

Kaynakça

  • Albitar, K., Al-Shaer, H., & Elmarzouky, M. (2021). Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context. International Journal of Accounting & Information Management, 29(3), 410-428.
  • Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: The effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, 29(1), 169-178.
  • Alshabibi, B., Pria, S., & Hussainey, K. (2021). Audit committees and COVID-19-related disclosure tone: Evidence from Oman. Journal of Risk and Financial Management, 14 (609), 1-17.
  • Appelbaum, D., Budnik, S., & Vasarhelyi, M. (2020). Auditing and accounting during and after the COVID-19 crisis. The CPA Journal, 90(6), 14-19.
  • Barac, K., Plant, K., Kunz, R., & Kirstein, M. (2021). Audit practice: A straightforward trade or a complex system?. International Journal of Auditing, 25(3), 797-812.
  • Bozdemir, E., & Çivi, F. (2019). Standart maliyet yönteminin görsel haritalama tekniğine göre bibliyometrik analizi. Muhasebe ve Finansman Dergisi, (81), 59-84.
  • Castka, P., & Searcy, C. (2021). Audits and COVID-19: A paradigm shift in the making. Business Horizons.
  • Castka, P., Zhao, X., Bremer, P., Wood, L. C., & Mirosa, M. (2021). Supplier audits during COVID-19: A process perspective on their transformation and implications for the future. The International Journal of Logistics Management.
  • Cetine, M. I., & Ivan, O. R. (2021). The importance of internal audit in public sector research - A bibliometric study. “Ovidius” University Annals, Economic Sciences Series, 11(2), 976-986.
  • Coşkun, İ., Dündar, Ş., & Parlak, C. (2014). Türkiye’de özel eğitim alanında yapılmış lisansüstü tezlerin çeşitli değişkenler açısından incelenmesi (2008-2013). Ege Eğitim Dergisi, 15(2), 375-396.
  • Crucean, A. C. (2020). A Bibliometric Analysis of the Audit Quality at Global Level. Proceedings of the 16 th International Conference Accounting and Management Information Systems AMIS 2021, June 09 – 10, 2021 Bucharest University of Economic Studies Bucharest: Romania, 316-331.
  • Dakhli, A., & Mtiraoui, A. (2021). Corporate characteristics, audit quality and managerial entrenchment during the COVID-19 crisis: Evidence from an emerging country. International Journal of Productivity and Performance Management.
  • Demirkol, V., & Kızıl, C. (2021). COVID-19 Sürecinin Denetim Üzerindeki Etkisi. O. Özdemir & S. Boğa (Ed.). Yeni Milat: COVID-19 -İktisadi, Finansal ve Kurumsal Yönleriyle içinde Ankara: Gazi Kitapevi.
  • Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285-296.
  • Dünya Sağlık Örgütü [DSÖ] (2020). WHO director-general’s opening remarks at the media briefing on COVID-19. https://www.who.int/director-general/speeches/detail/who-directorgeneral-s-opening-remarks-at-the-media-briefing-on-COVID-19---11- march-2020 (Erişim tarihi: 12.11.2021).
  • E&Y (2021). COVID-19 has affected the day-to-day operation of audit. Auditors are moving beyond numbers to take a more strategic view of client businesses. https://www.ey.com/en_ie/assurance/how-to-navigate-remote-auditing-challenges (Erişim tarihi: 04.03.2022).
  • Fallatah, E., Saat, N. A. M., Shah, S. M., & Chong, C. W. (2021). A bibliometric study of IFRS adoption and audit quality. Academy of Accounting and Financial Studies Journal, 25(4), 1-14.
  • Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2022). Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 1-38.
  • Financial Reporting Council [FRC] (2020). Guidance on audit issues arising from the Covid-19 (Coronavirus) pandemic. https://www.frc.org.uk/news/march-2020-(1)/guidance-on-audit-issues-arising-from-the-covid-19 (Erişim Tarihi: 03.03. 2022).
  • Gong, S., Ho, N., Jin, J. Y., & Kanagaretnam, K. (2022). Audit quality and COVID-19 restrictions. Managerial Auditing Journal.
  • Guo, Y. M., Huang, Z. L., Guo, J., Guo, X. R., Li, H., Liu, M. Y., Ezzeddine, S., & Nkeli, M. J. (2021). A bibliometric analysis and visualization of blockchain. Future Generation Computer Systems, 116, 316-332.
  • Hay, D., Shires, K., & Van Dyk, D. (2021). Auditing in the time of COVID–the impact of COVID-19 on auditing in New Zealand and subsequent reforms. Pacific Accounting Review.
  • Humphreys, K. A., & Trotman, K. T. (2022). Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment. Accounting & Finance, 62(1), 739-765.
  • Kaka, E. J. (2021). Covid-19 and auditing. Journal of Applied Accounting and Taxation, 6(1), 1-10.
  • Kend, M., & Nguyen, L. A. (2022). Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: An analysis of audit reports 2019-2020. Managerial Auditing Journal.
  • Khatib, S. F., & Nour, A. N. I. (2021). The impact of corporate governance on firm performance during the COVID-19 pandemic: Evidence from Malaysia. Journal of Asian Finance, Economics and Business, 8(2), 0943-0952.
  • Kurbanova, M., & Cavlak, H. (2021). “Blokzincir ve denetim” alanındaki makalelerin bibliyometrik analizi. TİDE Academıa Research, 3(2), 213-246.
  • Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., & Demirag, I. (2021). Accounting, management and accountability in times of crisis: Lessons from the COVID-19 pandemic. Accounting, Auditing & Accountability Journal, 34(6), 1305-1319.
  • Levy, H. B. (2020). Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal, 90(5), 26-33.
  • Lombardi, R., de Villiers, C., Moscariello, N., & Pizzo, M. (2021). The disruption of blockchain in auditing – A systematic literature review and an agenda for future research. Accounting, Auditing & Accountability Journal.
  • Mehnaz, L., Rahman, A., & Kabir, H. (2022). Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing. Managerial Auditing Journal.
  • Najaf, K., Atayah, O., & Devi, S. (2021). Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis. Journal of Accounting in Emerging Economies.
  • Özköse, H. (2020). Büyük veri kavramı ile ilgili akademik yayınların metin madenciliği yöntemi ile analizi. Veri Bilimi, 3(1), 11-20.
  • Öztürk, S., & Yılmaz, C. (2018). Denetim ve adli muhasebe alanındaki çalışmaların bibliyometrik analiz tekniği ile incelenmesi. Karadeniz Uluslararası Bilimsel Dergi, 39(39), 173-188.
  • Öztürk, S., & Yılmaz, C. (2019). Bibliometric Analysis of Internal Control, Internal Auditing and Control Self-assessment. T. Çürük (Ed.). Finance and Accounting I içinde Ankara: Akademisyen Kitapevi.
  • Saleem, K. S. M. A. (2021). The impact of the coronavirus pandemic on auditing quality in Jordan. International Journal of Innovation, Creativity and Change, 15(4), 31-40.
  • Sharma, N., Sharma, G., Joshi, M., & Sharma, S. (2022). Lessons from leveraging technology in auditing during COVID-19: An emerging economy perspective. Managerial Auditing Journal.
  • Sorensen, K., & Ortegren, M. (2021). The next best thing: Social presence and accountability's impact on auditor professional skepticism. Journal of Corporate Accounting & Finance, 32(2), 39-51.
  • Sun, J., & Yuan, B. Z. (2020). Mapping of the world rice research: A bibliometric analysis of top papers during 2008–2018. Annals of Library and Information Studies (ALIS), 67(1), 55-66.
  • Taqi, M. (2020). How far has audit quality been researched? Journal of Islamic Economic Literature, 1(1), 1-8.
  • Van Ech N. J., & Waltman L., (2021). VOSviewer manual. https://www.vosviewer.com/documentation/Manual_VOSviewer_1.6.17.pdf (Erişim tarihi: 13.11.2021).
  • Van Eck, N.J., & Waltman, L. (2014). Visualizing bibliometric networks. In Y. Ding, R. Rousseau, & D. Wolfram (Eds.), Measuring scholarly impact: Methods and practice (pp. 285–320). Springer.
  • Vanaki, A., Mashayekhi, B., & Sivandian, M. (2021). A century of internal auditing -Using computational literature review. Journal of Audit Science, 21(85), 31-81.
  • VOSviewer, (2022). Welcome to VOSviewer. https://www.vosviewer.com/ (Erişim tarihi: 02.03.2022).

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

Yıl 2022, Cilt: 23 Sayı: 4, 276 - 305, 31.12.2022
https://doi.org/10.53443/anadoluibfd.1137952

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.

Kaynakça

  • Albitar, K., Al-Shaer, H., & Elmarzouky, M. (2021). Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context. International Journal of Accounting & Information Management, 29(3), 410-428.
  • Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: The effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management, 29(1), 169-178.
  • Alshabibi, B., Pria, S., & Hussainey, K. (2021). Audit committees and COVID-19-related disclosure tone: Evidence from Oman. Journal of Risk and Financial Management, 14 (609), 1-17.
  • Appelbaum, D., Budnik, S., & Vasarhelyi, M. (2020). Auditing and accounting during and after the COVID-19 crisis. The CPA Journal, 90(6), 14-19.
  • Barac, K., Plant, K., Kunz, R., & Kirstein, M. (2021). Audit practice: A straightforward trade or a complex system?. International Journal of Auditing, 25(3), 797-812.
  • Bozdemir, E., & Çivi, F. (2019). Standart maliyet yönteminin görsel haritalama tekniğine göre bibliyometrik analizi. Muhasebe ve Finansman Dergisi, (81), 59-84.
  • Castka, P., & Searcy, C. (2021). Audits and COVID-19: A paradigm shift in the making. Business Horizons.
  • Castka, P., Zhao, X., Bremer, P., Wood, L. C., & Mirosa, M. (2021). Supplier audits during COVID-19: A process perspective on their transformation and implications for the future. The International Journal of Logistics Management.
  • Cetine, M. I., & Ivan, O. R. (2021). The importance of internal audit in public sector research - A bibliometric study. “Ovidius” University Annals, Economic Sciences Series, 11(2), 976-986.
  • Coşkun, İ., Dündar, Ş., & Parlak, C. (2014). Türkiye’de özel eğitim alanında yapılmış lisansüstü tezlerin çeşitli değişkenler açısından incelenmesi (2008-2013). Ege Eğitim Dergisi, 15(2), 375-396.
  • Crucean, A. C. (2020). A Bibliometric Analysis of the Audit Quality at Global Level. Proceedings of the 16 th International Conference Accounting and Management Information Systems AMIS 2021, June 09 – 10, 2021 Bucharest University of Economic Studies Bucharest: Romania, 316-331.
  • Dakhli, A., & Mtiraoui, A. (2021). Corporate characteristics, audit quality and managerial entrenchment during the COVID-19 crisis: Evidence from an emerging country. International Journal of Productivity and Performance Management.
  • Demirkol, V., & Kızıl, C. (2021). COVID-19 Sürecinin Denetim Üzerindeki Etkisi. O. Özdemir & S. Boğa (Ed.). Yeni Milat: COVID-19 -İktisadi, Finansal ve Kurumsal Yönleriyle içinde Ankara: Gazi Kitapevi.
  • Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285-296.
  • Dünya Sağlık Örgütü [DSÖ] (2020). WHO director-general’s opening remarks at the media briefing on COVID-19. https://www.who.int/director-general/speeches/detail/who-directorgeneral-s-opening-remarks-at-the-media-briefing-on-COVID-19---11- march-2020 (Erişim tarihi: 12.11.2021).
  • E&Y (2021). COVID-19 has affected the day-to-day operation of audit. Auditors are moving beyond numbers to take a more strategic view of client businesses. https://www.ey.com/en_ie/assurance/how-to-navigate-remote-auditing-challenges (Erişim tarihi: 04.03.2022).
  • Fallatah, E., Saat, N. A. M., Shah, S. M., & Chong, C. W. (2021). A bibliometric study of IFRS adoption and audit quality. Academy of Accounting and Financial Studies Journal, 25(4), 1-14.
  • Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2022). Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 1-38.
  • Financial Reporting Council [FRC] (2020). Guidance on audit issues arising from the Covid-19 (Coronavirus) pandemic. https://www.frc.org.uk/news/march-2020-(1)/guidance-on-audit-issues-arising-from-the-covid-19 (Erişim Tarihi: 03.03. 2022).
  • Gong, S., Ho, N., Jin, J. Y., & Kanagaretnam, K. (2022). Audit quality and COVID-19 restrictions. Managerial Auditing Journal.
  • Guo, Y. M., Huang, Z. L., Guo, J., Guo, X. R., Li, H., Liu, M. Y., Ezzeddine, S., & Nkeli, M. J. (2021). A bibliometric analysis and visualization of blockchain. Future Generation Computer Systems, 116, 316-332.
  • Hay, D., Shires, K., & Van Dyk, D. (2021). Auditing in the time of COVID–the impact of COVID-19 on auditing in New Zealand and subsequent reforms. Pacific Accounting Review.
  • Humphreys, K. A., & Trotman, K. T. (2022). Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment. Accounting & Finance, 62(1), 739-765.
  • Kaka, E. J. (2021). Covid-19 and auditing. Journal of Applied Accounting and Taxation, 6(1), 1-10.
  • Kend, M., & Nguyen, L. A. (2022). Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: An analysis of audit reports 2019-2020. Managerial Auditing Journal.
  • Khatib, S. F., & Nour, A. N. I. (2021). The impact of corporate governance on firm performance during the COVID-19 pandemic: Evidence from Malaysia. Journal of Asian Finance, Economics and Business, 8(2), 0943-0952.
  • Kurbanova, M., & Cavlak, H. (2021). “Blokzincir ve denetim” alanındaki makalelerin bibliyometrik analizi. TİDE Academıa Research, 3(2), 213-246.
  • Leoni, G., Lai, A., Stacchezzini, R., Steccolini, I., Brammer, S., Linnenluecke, M., & Demirag, I. (2021). Accounting, management and accountability in times of crisis: Lessons from the COVID-19 pandemic. Accounting, Auditing & Accountability Journal, 34(6), 1305-1319.
  • Levy, H. B. (2020). Financial reporting and auditing implications of the COVID-19 pandemic. The CPA Journal, 90(5), 26-33.
  • Lombardi, R., de Villiers, C., Moscariello, N., & Pizzo, M. (2021). The disruption of blockchain in auditing – A systematic literature review and an agenda for future research. Accounting, Auditing & Accountability Journal.
  • Mehnaz, L., Rahman, A., & Kabir, H. (2022). Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing. Managerial Auditing Journal.
  • Najaf, K., Atayah, O., & Devi, S. (2021). Ten years of Journal of Accounting in Emerging Economies: a review and bibliometric analysis. Journal of Accounting in Emerging Economies.
  • Özköse, H. (2020). Büyük veri kavramı ile ilgili akademik yayınların metin madenciliği yöntemi ile analizi. Veri Bilimi, 3(1), 11-20.
  • Öztürk, S., & Yılmaz, C. (2018). Denetim ve adli muhasebe alanındaki çalışmaların bibliyometrik analiz tekniği ile incelenmesi. Karadeniz Uluslararası Bilimsel Dergi, 39(39), 173-188.
  • Öztürk, S., & Yılmaz, C. (2019). Bibliometric Analysis of Internal Control, Internal Auditing and Control Self-assessment. T. Çürük (Ed.). Finance and Accounting I içinde Ankara: Akademisyen Kitapevi.
  • Saleem, K. S. M. A. (2021). The impact of the coronavirus pandemic on auditing quality in Jordan. International Journal of Innovation, Creativity and Change, 15(4), 31-40.
  • Sharma, N., Sharma, G., Joshi, M., & Sharma, S. (2022). Lessons from leveraging technology in auditing during COVID-19: An emerging economy perspective. Managerial Auditing Journal.
  • Sorensen, K., & Ortegren, M. (2021). The next best thing: Social presence and accountability's impact on auditor professional skepticism. Journal of Corporate Accounting & Finance, 32(2), 39-51.
  • Sun, J., & Yuan, B. Z. (2020). Mapping of the world rice research: A bibliometric analysis of top papers during 2008–2018. Annals of Library and Information Studies (ALIS), 67(1), 55-66.
  • Taqi, M. (2020). How far has audit quality been researched? Journal of Islamic Economic Literature, 1(1), 1-8.
  • Van Ech N. J., & Waltman L., (2021). VOSviewer manual. https://www.vosviewer.com/documentation/Manual_VOSviewer_1.6.17.pdf (Erişim tarihi: 13.11.2021).
  • Van Eck, N.J., & Waltman, L. (2014). Visualizing bibliometric networks. In Y. Ding, R. Rousseau, & D. Wolfram (Eds.), Measuring scholarly impact: Methods and practice (pp. 285–320). Springer.
  • Vanaki, A., Mashayekhi, B., & Sivandian, M. (2021). A century of internal auditing -Using computational literature review. Journal of Audit Science, 21(85), 31-81.
  • VOSviewer, (2022). Welcome to VOSviewer. https://www.vosviewer.com/ (Erişim tarihi: 02.03.2022).
Toplam 44 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makalesi
Yazarlar

Gül Yeşilçelebi 0000-0001-8558-4452

Mehtap Altunel 0000-0003-3149-7753

Seval Kardeş Selimoğlu 0000-0003-1185-9980

Yayımlanma Tarihi 31 Aralık 2022
Gönderilme Tarihi 29 Haziran 2022
Yayımlandığı Sayı Yıl 2022 Cilt: 23 Sayı: 4

Kaynak Göster

APA Yeşilçelebi, G., Altunel, M., & Kardeş Selimoğlu, S. (2022). COVID-19 SÜRECİNDE DENETİM ALANINDA YAYINLANAN MAKALELERİN GÖRSEL HARİTALAMA TEKNİĞİ İLE BİBLİYOMETRİK ANALİZİ: 2020-2022 YILLARI ÖRNEĞİ. Anadolu Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 23(4), 276-305. https://doi.org/10.53443/anadoluibfd.1137952

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