deneti̇şi̇m

Denetişim

1308-8335

Kamu İç Denetçileri Derneği

10.58348/denetisim.1431270

Auditing and Accountability

Denetim ve Mali Sorumluluk

WEB OF SCIENCE VERİ TABANINDAKİ BAĞIMSIZ DENETİMLE İLGİLİ YAYINLARIN VOSVIEWER İLE BİBLİYOMETRİK ANALİZİ

BIBLIOMETRIC ANALYSIS OF PUBLICATIONS RELATED TO INDEPENDENT AUDIT IN THE WEB OF SCIENCE DATABASE WITH VOSVIEWER

https://orcid.org/0000-0002-0632-7931

Özyiğit

Hüseyin

ERZİNCAN BİNALİ YILDIRIM ÜNİVERSİTESİ, KEMAH MESLEK YÜKSEKOKULU

08 30 2024

0 30 33 47 02 03 2024 04 15 2024

2009

Denetişim

Araştırmanın amacı; bağımsız denetimle ilgili akademik yayınları inceleyerek, bağımsız denetime yönelik eğilimleri tespit etmek ve bu alandaki mevcut çalışmalar hakkında çeşitli bilgiler sunmaktır. Bu amaç doğrultusunda, “Bağımsız Denetim” (Independent Audit) kavramı Web of Science veri tabanında taratılarak 1989 ile 2023 yılları arasında yayınlanan 346 akademik yayın bibliyometrik analiz yöntemi kullanılarak incelenmiştir. Bibliyometrik analiz; yayınlar, yayın tarihleri, yazarlar, dergiler, alıntılar, kurumlar, ülkeler, anahtar kelimeler vb. akademik literatürdeki kalıpları analiz etmek için kullanılan bir yöntemdir. Araştırmada; en fazla akademik yayının “2020” yılında yapıldığı, “işletme finansmanı” araştırma alanının en çok tercih edildiği, “Accounting Review” dergisinin yayıncı kuruluşlarda ve atıf sayısında ilk sırada olduğu, “Nottingham” üniversitesinin bağımsız denetim konusuna daha fazla yoğunlaştığı, “Amerika Birleşik Devletleri’nin” yayın ve atıf sayısında ilk sırada yer aldığı, en fazla bağlantılı yazarın “Matthieu Wargny” olduğu, en fazla atıf alan yazarın “R. C. Anderson” olduğu, en fazla “Temple” üniversitesinin atıf aldığı, en fazla kullanılan anahtar sözcüğün “kurumsal yönetim” olduğu ve en çok bibliyografik eşleşmeye sahip yayının “Anderson (2004)” olduğu gibi bulgular tespit edilmiştir. Sonuç olarak bu çalışmanın, bağımsız denetim konusuyla ilgili çalışma yapacak araştırmacılara yol göstereceği öngörülmektedir.

Purpose of the research; By examining academic publications on independent auditing, it is aimed to identify trends in independent auditing and to provide various information about current studies in this field. For this purpose, the concept of "Independent Audit" was scanned in the Web of Science database and 346 academic publications published between 1989 and 2023 were examined using the bibliometric analysis method. Bibliometric analysis; publications, publication dates, authors, journals, citations, institutions, countries, keywords, etc. It is a method used to analyze patterns in academic literature. In the research; The most academic publications were made in "2020", the "business finance" research field was most preferred, the "Accounting Review" journal ranked first in publishing organizations and the number of citations, "Nottingham" University focused more on independent auditing, "United States of America" " ranks first in the number of publications and citations, the most linked author is "Matthieu Wargny", the most cited author is "R. C. Anderson", "Temple" university was cited the most, the most used keyword was "corporate management", and the publication with the most bibliographic matches was "Anderson (2004)". As a result, it is anticipated that this study will guide researchers who will study the subject of independent auditing.

Bağımsız Denetim Bibliyometrik Analiz VOSviewer

Independent Audit Bibliometric Analysis VOSviewer

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