MAPPING THE INTELLECTUAL STRUCTURE AND EVOLUTION OF INFORMATION TECHNOLOGY AND AUDITING: A BIBLIOMETRIC REVIEW

Year 2023, , 107 - 108, 15.01.2024

Esteban Pérez Calderón Samer Azeez Alrahamneh

https://doi.org/10.17261/Pressacademia.2023.1871

Abstract

Purpose- The goal of this study is to conduct a bibliometric analysis of papers relevant to information technology (IT) and auditing that were published in the Web of Science Core Collection database between 1978 and 2022.
Methodology- This study does a bibliometric analysis of 2991 audit and information technology publications from a pool of 7738. It works in two steps: descriptive performance metrics and co-word analysis. The descriptive metrics include publishing patterns, productive nations and authors, effect on certain areas and journals, number of citations by country, and publications with the highest citations. The co-occurrence analysis maps the ties between concepts by utilizing social network analysis methods to investigate the field's interconnections.
Findings- This study identifies six major trends in IT and auditing: increased technology use in internal auditing, the demand for information security expertise, transparency in the digital age, technology for ethical auditing, cloud-based auditing with blockchain, and post-COVID IT continuous auditing standards. These trends highlight the need for auditors to adapt to evolving technology and ethical considerations, prioritizing data security and privacy. Additionally, the survey reveals key authors, publications, and countries in this field, offering valuable insights for industry leaders and potential research collaborations.
Conclusion- This study provides a complete overview of the topic of IT and auditing by integrating several methodological techniques. This study provides direction for future research in addition to offering significant insight into the main research trends, issues, and problems in this subject.

Keywords

Information technology, auditing, co-occurrence analysis, bibliometric analysis

References

• Afsay, A., Tahriri, A., & Rezaee, Z. (2023). A meta-analysis of factors affecting acceptance of information technology in auditing. International Journal of Accounting Information Systems, 49, 100608.
• Ali, A., Septyanto, A. W., Chaudhary, I., Al Hamadi, H., Alzoubi, H. M., & Khan, Z. F. (2022, February). Applied Artificial Intelligence as Event Horizon Of Cyber Security. In 2022 International Conference on Business Analytics for Technology and Security (ICBATS) (pp. 1-7). IEEE.
• Alnajem, M., Mostafa, M. M., & ElMelegy, A. R. (2021). Mapping the first decade of circular economy research: A bibliometric network analysis. Journal of Industrial and Production Engineering, 38(1), 29-50.
• Appelbaum, D., & Nehmer, R. A. (2020). Auditing cloud-based blockchain accounting systems. Journal of Information Systems, 34(2), 5-21.
• Arena, M., & Sarens, G. (2015). Internal auditing: Creating stepping stones for the future. International Journal of Auditing, 131, 2287-2301.
• Aria, M., & Cuccurullo, C. (2017). bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975.
• Asniarti, A., & Muda, I. (2019, May). The effect of computer-assisted audit tools on operational review of information technology audits. In 1st International Conference on Social Sciences and Interdisciplinary Studies (ICSSIS 2018) (pp. 23-27). Atlantis Press.
• Baatwah, S. R., Ali Al-Ansi, A., Almoataz, E. S., & Salleh, Z. (2022). Toward understanding the self-efficacy of external auditors during COVID-19: empirical testing of traditional sources and virtual audit proficiency. Journal of Financial Reporting and Accounting, ahead-of-print.
• Balstad, M. T., & Berg, T. (2020). A long-term bibliometric analysis of journals influencing management accounting and control research. Journal of Management Control, 30, 357-380.
• Bellucci, M., Cesa Bianchi, D., & Manetti, G. (2022). Blockchain in accounting practice and research: systematic literature review. Meditari Accountancy Research, 30(7), 121-146.