A BIBLIOMETRIC ANALYSIS OF AUDITOR INDEPENDENCE

Yıl 2024, Cilt: 6 Sayı: 2, 111 - 150, 19.05.2025

Onur Erişen

Öz

This article examines the concept of “auditor independence,” which has become increasingly significant for both independent and internal auditors in today’s rapidly expanding business environment, driven by technological advancements. Through a comprehensive bibliometric analysis, the study reviews and evaluates the most influential journals, authors, articles, and topics in the existing literature. By focusing on publications in the Scopus database from 2000 to 2024, it also serves as an academic guide for researchers seeking to contribute to this essential field.

Anahtar Kelimeler

Auditor independence , Audit , Bibliometric Analysis

DENETÇİ BAĞIMSIZLIĞI ÜZERİNE BİR BİBLİYOMETRİK ARAŞTIRMA

Öz

İlgili makale, akademik alanda ve profesyonel iş yaşamında sıklıkla tartışılan ve teknolojinin de gelişmesiyle birlikte ticaret hacminin ve hızının günden güne arttığı günümüz dünyasında hem bağımsız denetçilerin hem de iç denetçilere yönelik olarak denetim dünyasında oldukça önemli bir kavram olarak karşımıza çıkan “denetçi bağımsızlığı” kavramına yoğunlaşmaktadır. Alana yönelik olarak bibliyometrik analiz yöntemiyle derinlemesine bir analiz gerçekleştirilmesinin hedeflendiği bu çalışma, literatürde öne çıkan dergileri, yazarları, makaleleri ve konuları çeşitli açılardan ele almakta ve değerlendirmektedir. Scopus veri tabanında 2000 – 2024 yılları arasındaki yayınların mercek altına alındığı bu çalışma, alana katkı sağlamayı hedefleyen araştırmacıların öncelikli olarak kullanabileceği bir akademik rehber olma özelliği de taşımaktadır.

Anahtar Kelimeler

Denetçi Bağımsızlığı , Denetim , Bibliyometrik Analiz

Kaynakça

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