Joh i, Ama ; Singh, Raj Kuma
A icle
A sys ema ic li e a u e e iew o Audi ing P ac ices
esea ch landscape and u u e esea ch p oposi ions
using bibliome ic analysis
Cogen Business & Managemen
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Sugges ed Ci a ion: Joh i, Ama ; Singh, Raj Kuma (2024) : A sys ema ic li e a u e e iew o Audi ing
P ac ices esea ch landscape and u u e esea ch p oposi ions using bibliome ic analysis, Cogen
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A sys ema ic li e a u e e iew o Audi ing
P ac ices esea ch landscape and u u e esea ch
p oposi ions using bibliome ic analysis
Ama Joh i & Raj Kuma Singh
To ci e his a icle: Ama Joh i & Raj Kuma Singh (2024) A sys ema ic li e a u e
e iew o Audi ing P ac ices esea ch landscape and u u e esea ch p oposi ions
using bibliome ic analysis, Cogen Business & Managemen , 11:1, 2344743, DOI:
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A sys ema ic li e a u e e iew o Audi ing P ac ices esea ch
landscape and u u e esea ch p oposi ions using bibliome ic
analysis
Ama Joh ia and aj Kuma singhb
aCollege o adminis a i e and Financial sciences, saudi elec onic uni e si y, Riyadh, saudi a abia.; bschool o Managemen ,
g aphic e a Hill uni e si y, Deh adun, india
ABSTRACT
his in es iga ion aims o conduc a bibliome ic analysis o amalgama e he publica ion
pa e ns o audi ing p ac ices. As a esul , his esea ch sc u inizes he his o ical,
con empo a y, and o hcoming s udies on audi ing p ac ices. he con en is sou ced
om he scopus da abase, and ollowing he applica ion o speci ic selec ion c i e ia, a
o al o 516 documen s a e chosen o bibliome ic sc u iny. ci a ion analysis is
employed o iden i y he mos in luen ial publica ions and con ibu o s. in o de o
de e mine he mos p oduc i e au ho s and sou ces, an analysis o p oduc i i y is
unde aken. he bibliome ic analysis used o disco e i e p incipal hema ic clus e s
in audi ing p ac ice esea ch. he hemes ha a e ex ensi ely e e enced include he
legi imacy o audi s, hei unc ion, a chi al audi ing, he p oli e a ion o audi s, audi
echnologies, and he analysis o big da a. By means o co-ci a ion analysis, he wo ks
ha a e mos equen ly e e enced a e iden i ied, while co-occu ence analysis is
employed o iden i y he cu en hemes ha a e ending in esea ch on audi ing
p ac ices. he p esen ends and clus e s o hemes encompass sus ainabili y assu ance,
he ole o audi o s in inancial c ises, blockchain echnology, p o essional skep icism,
and he de ec ion o audulen ac i i ies. he u u e di ec ions o esea ch a e
p esen ed in he academic pape s.
1. In oduc ion
Audi ing, which encompasses he sys ema ic examina ion o inancial, ope a ional, o compliance in o ma-
ion, is o u mos impo ance in ensu ing he accu acy and eliabili y o such in o ma ion (cas ka & sea cy,
2023; wilks & Zimbelman, 2004). As pe asso (2015), his p ocess en ails a ious ypes o audi s, namely
inancial audi s, ope a ional audi s, and compliance audi s, each se ing he pu pose o assu ing s akehold-
e s ha he audi ed in o ma ion is ai ly p esen ed and in acco dance wi h ele an s anda ds o egula-
ions (soh e al., 2023). consequen ly, acco ding o haku and Kushwaha (2023), he ounda ions o audi ing
p ac ices a e cons uc ed upon a se o p inciples, s anda ds, and me hodologies ha se e as guiding
p inciples o audi o s in he execu ion o hei du ies (Kushwaha e al., 2023). As pe hu (2010), audi o s
mus main ain bo h ac ual and pe cep ual independence, he eby ensu ing ha hei objec i i y and
in eg i y a e no comp omised by any ela ionships o in e es s hey may possess (Ami i e al., 2023).
ca cello and nagy (2004) s a ed ha audi ing, as an in eg al pa o he inancial epo ing sys em, plays a
c i ical ole in assu ing he eliabili y and accu acy o inancial in o ma ion (han e al., 2023).
h oughou he yea s, he ield o audi ing has unde gone signi ican de elopmen s in esponse o
changes in business en i onmen s, egula o y amewo ks, and echnological ad ancemen s (ca ca y,
2020; u e ken e al., 2020). Acco ding o Ma ei e al. (2021), he o igins o audi ing can be aced back
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT ama Joh i [email p o ec ed] College o adminis a i e and Financial sciences, saudi elec onic uni e si y, Riyadh, 11673,
saudi a abia.
h ps://doi.o g/10.1080/23311975.2024.2344743
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 8 Feb ua y 2024
e ised 1 Ap il 2024
Accep ed 15 Ap il 2024
KEYWORDS
Audi ing p ac ices;
sus ainabili y assu ance;
bibliome ic analysis;
ci a ion analysis;
bibliog aphic coupling
REVIEWING EDITOR
no shaipah Abdul
wahab, aylo ’s uni e si y
- lakeside campus,
Malaysia
SUBJECTS
Business, Managemen
and Accoun ing; Finance;
economics
2 A. Joh i AnD . K. singh
o ancien ci ilisa ions, whe e he main enance o eco ds and e i ica ion o ansac ions se ed as i al
elemen s in acili a ing ade and go e nance (nug ahan i, 2023). howe e , sikka (2009) ound ha he
mode n audi ing p o ession eme ged as a esul o he need o independen assu ance ollowing co -
po a e auds and scandals such as he cases in ol ing en on and wo ldcom (wilson e al., 2021). he
es ablishmen o audi ing s anda ds and egula o y bodies ma ked a pi o al miles one in shaping con-
empo a y audi ing p ac ices (imana e al., 2021; pa ke e al., 2019). consequen ly, humph ey e al.
(2009) ound ha when esea ching audi ing p ac ices, i is impe a i e o emain up- o-da e wi h he
la es s anda ds, egula ions, and indus y ad ancemen s (Fe y e al., 2023).
Acco ding o Messie e al. (2005), he e e -e ol ing na u e o audi ing p ac ices, in luenced as i is by
he con inuous ad ancemen s in echnology, he equen changes in egula ions, and he cons an e h-
ical conside a ions ha audi o s ha e o g apple wi h, highligh s he impe a i e o audi o s o consis-
en ly adap and enhance hei skills in o de o s ay ele an and e ec i e (Beck e al., 2020; lande s &
Beh end, 2023). gi en he dynamic na u e o he business landscape (Amin e al., 2023; Kolk & pe ego,
2010), which is subjec o ongoing ans o ma ions, i is expec ed ha u u e esea ch endea ou s in he
ield o audi ing will be p ima ily ocused on he in eg a ion and u ilisa ion o eme ging echnologies
(Appelbaum e al., 2020), he examina ion o he impac o egula o y e o ms on audi ing p ac ices, and
he pe pe ual pu sui o e hical excellence wi hin he audi ing p o ession ( obson e al., 2007; pe ego &
Kolk, 2012). hence, i becomes absolu ely c ucial o esea che s in his ield o s ay up- o-da e wi h he
la es de elopmen s in hese a eas so as o ensu e he sus ained e ec i eness and ele ance o hei
audi ing me hodologies and app oaches (cohen e al., 2008; önkkö e al., 2023).
oday, wi h he gi en ac s and bene i s o audi ing p ac ices, he opic has go en a en ion om
esea che s om e e y coun y. howe e , he e need o be mo e bibliome ic s udies which ha e go en
lo s o a en ion in a ious domains (Dai & asa helyi, 2017; Ko b e al., 2020; K iege e al., 2021; e eh
e al., 2023) and no a ailable in he li e a u e so a . he domain o audi is in a s a e o pe pe ual
ans o ma ion, cha ac e ized by he con inual in oduc ion o no el echnologies, egula ions, and busi-
ness me hodologies. conduc ing a bibliome ic analysis on audi ing p ocedu es holds he po en ial o
u nish signi ican insigh s in o his dynamic domain h ough he p o ision o a quan i a i e assessmen
o he esea ch e ain. h ough he examina ion o publica ion da es, keywo ds, and ci a ion ends, a
bibliome ic in es iga ion has he capaci y o un eil he mos dominan esea ch hemes and eme gen
endencies wi hin audi ing p ocedu es. his analy ical app oach aids in he iden i ica ion o a eas whe e
knowledge is expanding and whe e comp ehension gaps exis . A bibliome ic explo a ion o audi ing
p ac ices can u nish a comp ehensi e o e iew o he esea ch domain, o e ing aluable insigh s. such
insigh s can be le e aged by esea che s, policymake s, and p ac i ione s o emain ab eas o he la es
ad ancemen s and o make well-in o med decisions ega ding he u u e ajec o y o audi ing.
his s udy add esses he ollowing esea ch ques ions:
.Q. 1: wha a e he publica ion ends o esea ch on audi ing p ac ices?
.Q. 2: which a e he mos in luen ial con ibu o s o esea ch on audi ing p ac ices?
.Q. 3: wha a e he mos ending opics and hemes o esea ch on audi ing p ac ices?
.Q. 4: wha a e he u u e esea ch p oposi ions o audi ing p ac ices?
he e o e, his s udy conduc s a bibliome ic analysis o li e a u e on audi ing p ac ices. i also
exp esses he pas , p esen and u u e esea ch p oposi ions on audi ing p ac ices. i s , hese in es iga-
ions unea h disce nible pa e ns and p e ailing ends wi hin he ealm o audi ing p ac ices esea ch.
his includes he iden i ica ion o eme ging hemes, popula opics, and shi s in emphasis wi nessed
o e ime. second, i inds ou he mos impac ul au ho s, ins i u ions, na ions, a icles, and sou ces o
audi ing p ac ices esea ch. i also aims o disco e he popula hemes and p esen u u e esea ch
di ec ions. By a ailing hemsel es o his in o ma ion, esea che s and p ac i ione s can ensu e ha hey
emain cognizan o he cu en s a e o a ai s wi hin his discipline (Quick e al., 2023). hi d, hese
in es iga ions can assis in he accu a e delinea ion o he ne wo ks composed o esea che s, ins i u-
ions, and coun ies ha con ibu e o he ield o audi ing p ac ices (singh e al., 2021). he comp ehen-
sion o hese ne wo ks can, in u n, acili a e collabo a ion amongs he ele an s akeholde s, unde sco e
he con ibu ions o in luen ial indi iduals, and iden i y a eas whe ein esea ch gaps exis , o
cogen Business & MAnAgeMen 3
collabo a ion is impe a i e (pimen el e al., 2023). Fou h, bibliome ic s udies ha ocus on esea ch
pe aining o audi ing p ac ices p esen an all-encompassing and me hodical app oach o unde s anding
he landscape o academic con ibu ions wi hin his domain. Fi h, his s udy p o e o be in aluable in
guiding u u e esea ch endea ou s, os e ing collabo a ion, and p omo ing he o e all ad ancemen o
knowledge wi hin he ield o audi ing p ac ices (Fe y, Midgley, Mu phie, e al., 2023).
2. Backg ound o audi ing p ac ices
he e m ‘audi ’ is de i ed om he la in wo d ‘audi e’, which ansla es o ‘ o hea ’. e idence om ea ly
ci iliza ions such as Mesopo amia, egyp , and g eece indica e he p esence o audi ing p ocedu es p i-
ma ily ocused on e i ying he accu acy o inancial accoun s. Du ing his pe iod, audi ing p ac ices we e
cha ac e ized by a lack o uni o mi y and s anda dized p ocesses (la asa i e al., 2019). he ea ly 1900s
ma ked a signi ican miles one wi h he es ablishmen o p o essional o ganiza ions like he Ame ican
ins i u e o ce i ied public Accoun an s (AicpA) ha se o h comp ehensi e audi ing guidelines. he
p ima y objec i e o hese s anda ds was o p omo e uni o mi y and eliabili y in inancial epo ing,
ul ima ely enhancing s akeholde s’ con idence (Alha asis e al., 2023b). o e ime, he scope o audi s
expanded beyond me e p ocedu al checks o encompass a holis ic e alua ion o he ai ness and p eci-
sion o inancial s a emen s. he landscape o audi ing unde wen a pa adigm shi as echnological
inno a ions, pa icula ly in he ealm o da a analy ics, e olu ionized he audi p ocess (hu , 2010; Ali
& Meah, 2021).
he oo s o audi ing can be aced back o ancien e as when me chan s engaged in e i ying
inancial ansac ions and eco ds (Alha asis e al., 2023a). howe e , he mode niza ion o audi ing p ac-
ices gained momen um du ing he indus ial e olu ion, a pe iod ma ked by he apid g ow h and
inc easing complexi y o businesses (Ko b e al., 2020). his e olu ion necessi a ed he es ablishmen
o mechanisms o independen alida ion o inancial eco ds o ins ill us and c edibili y. p o essional
bodies like he Ame ican ins i u e o ce i ied public Accoun an s (AicpA) ha e been ins umen al in
o mula ing audi ing s anda ds o p o ide a amewo k o audi o s in ca ying ou hei esponsibili ies
(Bak i, 2021). hese s anda ds play a pi o al ole in ensu ing uni o mi y, impa iali y, and dependabili y
h oughou he audi ing p ocess. on a global scale, he in e na ional Audi ing and Assu ance s anda ds
Boa d (iAAsB) plays a c ucial ole in se ing o h audi ing s anda ds ha a e widely emb aced ac oss
di e se ju isdic ions. he ad en o cu ing-edge echnologies, pa icula ly in he ealms o da a analy -
ics and au oma ion, has b ough abou a signi ican ans o ma ion in audi ing me hodologies (lomba di
e al., 2022). Audi o s now le e age sophis ica ed so wa e ools o e ec i ely sc u inize ex ensi e se s
o inancial da a, he eby acili a ing he swi iden i ica ion o po en ial isks and i egula i ies.
consequen ly, his shi has gi en ise o da a-cen ic audi ing app oaches and echniques, unde sco -
ing he g owing impo ance o le e aging da a-d i en insigh s in he audi ing domain (Alha asis
e al., 2023c).
Audi ing p ac ices a e in o med by a a ie y o heo ies and amewo ks ha assis audi o s in e i y-
ing he p ecision and dependabili y o inancial da a. he Agency heo y posi s ha con lic s o in e es
can eme ge be ween p incipals and agen s (Yoon e al., 2015). h ough audi ing, hese con lic s a e
alle ia ed by o e ing assu ance o p incipals ha agen s a e p io i izing hei in e es s and ha inancial
s a emen s accu a ely depic he company’s pe o mance (powe , 2003). s ewa dship heo y unde sco es
he obliga ion o managemen o s akeholde s. Audi ing gua an ees ha managemen upholds i s s ew-
a dship du ies by u h ully p esen ing inancial da a and e ealing pe inen de ails abou he o ganiza-
ion’s unde akings. he posi i e Accoun ing heo y cen e s on elucida ing accoun ing p ac ices h ough
economic and poli ical ci cums ances ( ho oli & K , 2022). Audi ing me hodologies migh be impac ed
by he incen i es and d i es o a ious in ol ed pa ies, alongside egula o y demands. A isk-cen e ed
s a egy is o en adop ed in audi ing p ac ices, en ailing an e alua ion o he isks o subs an ial mis-
s a emen s in inancial s a emen s and he c ea ion o audi p ocedu es o ackle hese isks. his s a -
egy aids audi o s in e icien ly alloca ing hei esou ces and concen a ing on a eas wi h heigh ened
isks o inaccu acies o aud (s ack & Malsch, 2022). he expec a ion gap heo y alludes o he con as
be ween he public’s an icipa ions o audi o s and hei ac ual pe o mance. Audi ing me hodologies
endea o o diminish his gap by o e ing anspa en communica ion ega ding he na u e and
4 A. Joh i AnD . K. singh
cons ain s o audi p ocedu es, as well as he du ies o audi o s (pa ke e al., 2019). he Beha io al
heo y examines human conduc and cogni i e p edisposi ions ha could impac audi o disce nmen
and decision-making. Audi o s a e coached o iden i y and alle ia e biases o ensu e impa iali y and
p o essionalism in hei endea o s (sha ma e al., 2022).
3. Bibliome ic s udy me hod
his esea ch adhe es o he me hodologies ou lined by Don hu e al. (2021) in hei comp ehensi e
guidelines o execu ing a bibliome ic analysis. en i led ‘how o pe o m a bibliome ic analysis: A com-
p ehensi e guide and ecommenda ions’, he s udy by Don hu e al. (2021) p o ides a signi ican ese -
oi o knowledge o schola s’ keen on unde s anding and execu ing bibliome ic in es iga ions. Don hu
e al. (2021) in oduce a s uc u ed amewo k comp ising ou key s ages ha esea che s can u ilize o
ca y ou bibliome ic esea ch. F om he incep ion o de ining sea ch e minologies o he me iculous
selec ion o documen s, subsequen analysis, and he in ica e p ocess o syn hesizing he exis ing li e -
a u e, we me iculously adhe ed o he guidelines delinea ed by Don hu e al. (2021).
3.1. De ining he sea ch e m
De ining sea ch e ms plays a c ucial ole in he p ocess o conduc ing esea ch, as i enables he explo-
a ion o a comp ehensi e ange o documen s au ho ed by di e se esea che s who employ a ying
e minologies wi hin a pa icula hema ic domain. consequen ly, in ou s udy, we ha e sough he guid-
ance and expe ise o schola s in he ield, as well as consul ed ele an li e a u e, in o de o iden i y
and u ilise he sea ch e ms ‘audi , audi ing, sc u iny, inspec ion, and e iew’ o e ec i ely loca e publi-
ca ions pe aining o he subjec o audi ing (as ou lined in able-1). Fu he mo e, we ha e also employed
he e ms ‘p ac ices, p ocess, p ocedu e, and me hod’ o na ow down ou sea ch and exclusi ely include
publica ions ha speci ically add ess audi ing p ac ices.
3.2. Inclusion and Exclusion o he documen s
able 1 p o ides a comp ehensi e explana ion o he e ms used in he documen sea ch as well as he
c i e ia o inclusion. in o de o conduc ou esea ch, we u ilised he scopus da abase, which is enowned
o housing an ex ensi e collec ion o pee - e iewed a icles. By employing he sea ch e ms ‘audi ing’
and ‘p ac ices’, we we e able o iden i y a o al o 875 documen s published wi hin he scopus da abase
be ween he yea s 1968 and 2024. hese documen s spanned a ious subjec a eas such as business,
economics, a s, and social science. howe e , in o de o ensu e he accu acy and ele ance o ou anal-
ysis, we excluded 250 documen s ha did no all wi hin he subjec abo e a eas.
Fu he mo e, we applied u he exclusion c i e ia by limi ing ou analysis o only a icles and e iews,
which esul ed in he elimina ion o an addi ional 98 documen s. Addi ionally, we emo ed en a icles
w i en in languages o he han english. las ly, we iden i ied and emo ed one documen ha needed
comple e bibliog aphic in o ma ion. As a esul o hese igo ous exclusion and e inemen p ocesses, we
ul ima ely included 516 documen s in ou analysis.
Table 1. Fil e ing C i e ia/sea ch e m and inclusion and exclusion o Documen .
C i e ia exclude include
sea ch Da e: 22nd Decembe , 2022
Da abase: scopus
sea ch e m: ‘audi , audi ing, assu ance, sc u iny*, inspec ion* and e iew*’ anD ‘p ac ice*, p ocess*,
p ocedu e*, and me hod*’
– 875
subjec a ea: Business managemen , social science, a s & humani ies, and economics. 250 625
Documen Ca ego y: a icle and Re iews 98 527
Language: english only 10 517
e ogenous Reco ds: emo ed documen s wi h incomple e bibliog aphic in o ma ion 1 516
cogen Business & MAnAgeMen 5
3.3. Bibliome ic analysis
Bibliome ic analysis, a me hodological app oach ha enables he symme isa ion and syn hesis o he
as body o li e a u e wi hin speci ic subjec a eas, p o es o be an essen ial ool in his s udy. A scopus
analyse is employed o p o ide insigh ul and comp ehensi e epo s and in es iga e he publica ion
ends in he esea ch ield o audi ing p ac ices. Fu he mo e, ci a ion analysis is u ilised o iden i y and
epo on he mos p oli ic and impac ul con ibu o s wi hin his ield. Addi ionally, he applica ion o
Bibliog aphic coupling allows o he explo a ion o a ious hema ic clus e s ha eme ge om he
ex ensi e esea ch on Audi ing p ac ices. Building upon his, co-occu ence analysis is employed o anal-
yse he usage pa e ns o di e en keywo ds and o iden i y hema ic ends wi hin he ealm o Audi ing
p ac ices esea ch. Mo eo e , he implemen a ion o a co-ci a ion ne wo k acili a es he isualisa ion o
he in ica e web o ci a ion pa e ns among ela ed pape s in his ield. Finally, Au ho ship analysis
se es he pu pose o demons a ing he in ica e social collabo a ion amongs au ho s and ins i u ions
in ol ed in Audi ing p ac ices esea ch.
4. Bibliome ic esul s and in e p e a ion
4.1. P oduc i i y analysis
Figu e 1 illus a es he p e ailing ends in he publica ion o esea ch on Audi ing p ac ices. i is wo h
no ing ha he commencemen o esea ch publica ion on Audi ing p ac ices can be aced back o he
yea 1968. howe e , i is impe a i e o acknowledge ha du ing he subsequen wo decades, he pace
a which esea ch publica ions eme ged could ha e been much highe , wi h an a e age o only one o
wo publica ions pe yea . ne e heless, he e was a no iceable shi in 2009 when he esea ch on
Audi ing p ac ices ga ne ed inc eased a en ion, esul ing in he publica ion o a subs an ial numbe o
pape s, speci ically 21 in o al. his upwa d ajec o y in esea ch ou pu has been sus ained, wi h a
commendable numbe o publica ions being p oduced annually. no ably, he pinnacle o p oduc i i y
was obse ed in he yea s 2022 and 2023, which wi nessed a signi ican su ge in he numbe o pub-
lished pape s. his su ge can be a ibu ed o he in eg a ion o no el echnologies, such as a i icial
in elligence, in o he audi ing p ocess. consequen ly, he las decade has wi nessed a commendable
a e age o 20-25 publica ions pe yea , signi ying a subs an ial imp o emen in he ealm o esea ch on
Audi ing p ac ices. he su ge abo e in esea ch ou pu du ing he yea s 2022 and 2023 is pa icula ly
no ewo hy, as i exempli ies an exponen ial ise acili a ed by he u ilisa ion o cu ing-edge echnolo-
gies and he inco po a ion o a i icial in elligence in he audi ing p ocess.
Figu e 2 p o ides a isual ep esen a ion o he publica ions ela ed o Audi ing p ac ices, ca ego ised
by subjec a ea. he igu e e eals ha a signi ican p opo ion o he publica ions, p ecisely 40%, all
wi hin he domain o business managemen . his indica es ha a la ge numbe o s udies a e om
Figu e 1. Publica ion ends o esea ch on audi ing P ac ices.
6 A. Joh i AnD . K. singh
business managemen domain. Fu he , he heme belongs o he co e a ea o business managemen .
Following closely behind, we obse e ha 25.8% o he publica ions a e concen a ed in he ield o
economics, while an addi ional 15.7% a e a ibu ed o he subjec a ea o social sciences. economics
being he pa o humani ies discipline has go good numbe o publica ions as inance is also a co e
a ea o economics. Business managemen is a pa o social science discipline he e o e, he e is a good
numbe o publica ions in he social science subjec a ea. i is wo h no ing ha a subs an ial amoun
o esea ch has been conduc ed in he ealm o decision sciences, accoun ing o 5.4% o he publica-
ions. simila ly, he domain o compu e sciences also con ibu es signi ican ly, amoun ing o 2.5% o he
o al publica ions. Al hough he ep esen a ion o a s and humani ies wi hin he esea ch on Audi ing
p ac ices s ands a a ela i ely modes 3.8%, i is c ucial o acknowledge he po en ial o u u e s udies
in his a ea due o i s in e disciplina y na u e. Fu he mo e, we obse e a no ewo hy upwa d end in
he publica ions pe aining o enginee ing, which accoun s o 2.1% o he o al publica ions. Addi ionally,
he subjec a eas o en i onmen al sciences and medicine exhibi an inc easing end as well, con ibu -
ing 1.5% and 0.8%, espec i ely, o he esea ch on Audi ing p ac ices. his da a sugges s a g owing
in e es and emphasis on he explo a ion o Audi ing p ac ices wi hin hese speci ic ields.
Figu e 3 p esen s a isual ep esen a ion o he au ho s who ha e made signi ican con ibu ions o
he ield o Audi ing p ac ices. he au ho who s ands ou as he mos p oduc i e and p oli ic is humph ey
c. om Manches e Business school, uni ed Kingdom. Following closely is ussahawani chaki p. om
Mahasa akham uni e si y, hailand. no ably, Ma oun w. om he uni e si y o he wi wa e s and, sou h
A ica and asa helyi M.A. om u ge s, he s a e uni e si y o new Je sey, uni ed s a es, also demon-
s a e high p oduc i i y as hey ha e each published h ee wo ks in his pa icula a ea o esea ch.
schola s o his a ea can go h ough he publica ions o humph ey c. and ussahawani chaki p. as hey
ha e ich publica ions. hey ha e also co e ed many aspec s o audi ing p ac ices in hei wo ks.
humph ey c. wo ks co e s inno a ion in audi ing, audi ing change, global audi and c isis, and public
Figu e 2. subjec a ea-wise publica ions o esea ch on audi ing P ac ices.
Figu e 3. Mos p oduc i e au ho s o esea ch on audi ing P ac ices.
cogen Business & MAnAgeMen 7
audi p ocess. ussahawani chaki p. s udies co e s in e nal audi judgemen , audi mo ali y, sus ainable
audi , audi in elligence, audi excellence, and audi p o iciency.
4.2. Ci a ion analysis
able 2 p esen s a comp ehensi e o e iew o he mos in luen ial con ibu o s o he ield o Audi ing
p ac ices, including au ho s, o ganisa ions, and coun ies. he au ho who has made he g ea es impac
is asa helyi Miklos A. om he s a e uni e si y o new Je sey, uni ed s a es, who has ga ne ed an
imp essi e 764 ci a ions h ough six publica ions. he mos ci ed wo k is Dai & asa helyi (2009), which
has s udied blockchain-based audi ing. Following closely behind is humph ey c. om Manches e
Business school, uni ed Kingdom, wi h 749 ci a ions and nine publica ions. he mos ci ed wo k is
humph ey e al. (2010) ocusing global audi p o ession. in e ms o ins i u ions, Bos on college, uni ed
s a es, s ands ou as he mos ci ed ins i u e, accumula ing 610 ci a ions ac oss h ee publica ions.
Meanwhile, no heas e n uni e si y, uni ed s a es, eme ges as he second mos highly ci ed ins i u ion,
ha ing amassed 577 ci a ions h ough ou publica ions. no ably, bo h o hese ins i u ions ha e dis-
played a high le el o p oduc i i y in hei esea ch on Audi ing p ac ices. As o coun ies, he uni ed
s a es akes he lead as he mos highly ci ed and p oduc i e na ion, boas ing 4,954 ci a ions om 136
publica ions. he uni ed Kingdom ollows closely behind, wi h 2,460 ci a ions om 90 publica ions.
he jou nals wi h he mos ci a ions a e documen ed in able 3. he jou nal ha has had he g ea es
impac is he ‘Manage ial Audi ing Jou nal’, which has ecei ed 1048 ci a ions om 44 publica ions.
Following closely is he ‘Audi ing’ jou nal, wi h 1027 ci a ions om 22 publica ions. he aim and objec-
i es o hese jou nals a e audi ing, inance, and go e nance he e o e, mos o he audi ing p ac ices
ela ed a icles a e accep ed by hese jou nals. he mos e e enced a icles in he ‘Manage ial Audi ing
Jou nal’ a e he wo ks o ca cello and nagy (2004), who conduc ed a s udy on he co ela ion be ween
Table 2. Mos in luen ial con ibu o s o esea ch on audi ing P ac ices.
C au ho P C ins i u ion P C Coun y P
764 Vasa helyi, Miklos a. 6 610 Bos on College, us 3 4954 uni ed s a es 136
749 Humph ey, Ch is ophe 9 577 no heas e n uni., us 4 2460 uni ed Kingdom 90
736 Kolk, ans 2 483 he s a e uni. o nJ, us 2 1087 ne he lands 16
736 Pe ego, Paolo 2 463 uni. o Cali o nia, us 1 692 aus alia 60
577 W igh , a nold M. 4 430 e asmus uni. Ro e dam,
ne he lands
1 531 Canada 23
556 K ishnamoo hy, g. 2 377 sW uni. o Fin. and eco., us 1 450 sweden 10
356 Powe , Michael 2 306 RsM e asmus uni., ne he lands 1 368 Belgium 8
348 sikka, P em 3 292 uni. o Chicago, us 1 194 Malaysia 22
317 Woods, Ma ga e 4 283 uni. o essex, uK 1 174 F ance 8
286 Lo , anne 2 214 Hassel uni., Belgium 2 169 india 8
232 Cohen, Je ey R. 2 212 uni. o Manches e , uK 1 166 i aly 13
217 Robson, Kei h 3 194 Baylo uni., us 1 165 new Zealand 12
215 Khali a, Rihab 2 175 uni. o Manches e , uK 2 157 no way 5
214 Jans, Mieke 2 159 uni. La al, Québec Ci y, Canada 1 149 Denma k 8
201 alles, Michael 2 157 uni. o ennessee, us 1 142 Finland 5
Table 3. Mos impac ul sou ces o esea ch on audi ing P ac ices.
Jou nals C P C/ P Qua ile H-index sJR
Manage ial audi ing Jou nal 1048 44 23.8 Q1 67 0.61
audi ing 1027 22 46.6 Q1 92 1.66
accoun ing Re iew 690 4 172.5 Q1 180 4.45
Business s a egy and he en . 589 2 294.5 Q1 131 2.87
Con empo a y accoun ing Res. 491 6 81.8 Q1 115 3.01
Jou nal o in o ma ion sys ems 452 3 150.6 Q1 40 1.09
Jou nal o Business e hics 432 8 54 Q1 229 2.59
in e na ional J. o accoun ing in o. sys. 368 6 61.3 Q1 60 1.16
eu opean accoun ing Re iew 348 11 31.6 Q1 83 1.07
accoun ing, audi ing and accoun abili y J. 344 10 34.4 Q1 112 1.73
Managemen science 292 1 292 Q1 278 5.32
accoun ing Ho izons 286 7 40.8 Q1 87 1.00
Law and Policy 273 1 273 Q1 52 0.39
C i ical Pe spec i es on accoun ing 248 10 24.8 Q1 78 1.48
14 A. Joh i AnD . K. singh
co po a e go e nance s uc u es and mechanisms o audi o o e sigh in he p e en ion and mi iga ion
o he impac o inancial c ises is wa an ed (lomba di e al., 2022). he e ec i eness o boa d o e sigh ,
audi commi ees, and egula o y bodies in ensu ing he quali y o audi s would need o be assessed.
5.3. Blockchain and Dis ibu ed Ledge Technology
he po en ial u u e esea ch di ec ions in he ield o Blockchain and Dis ibu ed ledge echnology
(Dl ) e ol e a ound he enhancemen o scalabili y, which con inues o pose a signi ican challenge
(o ia & B acci, 2022). esea ch endea ou s a e ocused on he de elopmen o scalable consensus algo-
i hms, sha ding echniques, and laye - wo solu ions, such as s a e channels and sidechains, in o de o
imp o e ansac ion h oughpu (hezam e al., 2023). in addi ion, acili a ing communica ion and da a
exchange among di e en blockchain ne wo ks is o u mos impo ance o he widesp ead adop ion o
Dl (Bus os-con ell e al., 2022). consequen ly, esea ch e o s a e di ec ed owa ds he es ablishmen
o s anda ds and p o ocols ha enable in e ope abili y, such as c oss-chain communica ion mechanisms.
Mo eo e , he e is a need o esea ch on he economic models and go e nance s uc u es o blockchain
ne wo ks (Blancha d e al., 2023). his en ails he in es iga ion o incen i e mechanisms o pa icipan s,
he explo a ion o decen alised au onomous o ganisa ions (DAos), and he design o e ec i e go e -
nance p o ocols. Fu he mo e, in es iga ions on he use expe ience o in e ac ing wi h blockchain ech-
nology mus be enhanced o p omo e b oade adop ion ( ho oli & K , 2022).
5.4. Audi Quali y and P o essional Skep icism
he u u e s udy in he domains o Audi Quali y and p o essional skep icism is cu en ly in es iga ing
he e ec s o eme ging echnologies, such as a i icial in elligence, machine lea ning, and blockchain, on
he quali y o audi s ( umwebaze e al., 2022). esea che s a e examining he e icacy o au oma ed
audi ing ools in ei he enhancing o challenging p o essional skep icism. Fu he mo e, esea ch should
del e deepe in o he psychological ac o s ha in luence audi o s’ p o essional skep icism ( an hoa
e al., 2022). in he u u e, schola s may explo e he ex en o which o ganisa ional cul u e os e s a
scep ical mindse among audi o s. Mo eo e , esea che s may aim o e alua e he impac o ecen eg-
ula o y changes on he quali y o audi s and p o essional skep icism (Kha ib e al., 2022). Fu u e esea ch
may also explo e he e ec i eness o egula o y measu es in p omo ing audi o independence and
objec i i y (Minkkinen e al., 2022). Addi ionally, schola s may in es iga e how he ela ionships be ween
clien s and audi o s in luence p o essional skep icism and audi quali y. las ly, esea che s may examine
he impac o long- e m clien ela ionships on audi o independence.
5.5. F aud de ec ion and o ensic audi ing
he u u e esea ch di ec ions o aud de ec ion and o ensic audi ing en ail in es iga ing he in eg a-
ion o beha iou al analy ics in o de o iden i y anomalous pa e ns o de ia ions in use beha iou ha
could po en ially indica e audulen ac i i ies (s ack & Malsch, 2022). Addi ionally, he e is a need o
u he explo a ion o ad anced machine lea ning and a i icial in elligence echniques o aud de ec-
ion. his may encompass he u ilisa ion o deep lea ning, ein o cemen lea ning, and ensemble me h-
ods (Fe y e al., 2022). Mo eo e , u u e esea ch should also concen a e on he s udy o explainable
a i icial in elligence in aud de ec ion models, as his would g ea ly enhance anspa ency and in e -
p e abili y, which a e o u mos impo ance in he ield o o ensic audi ing. Fu he mo e, u u e esea ch
endea ou s may also emphasise he con inued explo a ion o big da a analy ics in o de o e ec i ely
p ocess and analyse as quan i ies o da a in a imely manne , he eby enabling he p omp de ec ion
o audulen ac i i ies (le y ska e al., 2022). Addi ionally, he e is a need o a comp ehensi e s udy on
he de elopmen o p edic i e models ha possess he abili y o an icipa e po en ially audulen ac i -
i ies based on his o ical da a, he eby enabling o ganisa ions o mi iga e isks (cos anza-chock e al.,
2022) p oac i ely. Finally, i is c ucial o explo e eal- ime moni o ing sys ems and con inuous audi ing
echniques ha can e ec i ely de ec ins ances o aud as hey occu o in a imely manne a e ha ,
he eby enabling o ganisa ions o apidly espond o such e en s (sha ma e al., 2022).
cogen Business & MAnAgeMen 15
6. Implica ions
his esea ch makes signi ican con ibu ions o he ield o audi ing and inancial managemen li e a u e
in a mul i ude o ways. By capi alising on po en ial syne gies in audi ing p ac ices esea ch, he u u e
esea ch di ec ions and indings o his s udy se e as aluable esou ces o schola s and esea che s in
he ield o inance, enabling hem o conduc a wide ange o s udies in he u u e. Addi ionally, i
allows hem o de elop a comp ehensi e oadmap o in es iga ing audi ing p ac ices wi hin he ealm
o accoun ing and inance. he esul s o his esea ch un eil he in luen ial con ibu o s and eme ging
hemes ha hold he po en ial o assis esea che s in iden i ying mo e obus esou ces ha acili a e a
deepe unde s anding o a ious phenomena associa ed wi h audi ing p ac ices. consequen ly, his
esea ch unde sco es he signi icance o employing bibliome ic analysis as a pi o al and no ewo hy ool
o sugges ing no el hemes and explo ing lesse -explo ed a eas wi hin he ealm o audi ing p ac ices.
las ly, he ou come o his s udy also yields insigh ul in o ma ion abou he exis ing li e a u e on audi -
ing p ac ices, bene i ing audi o s, esea che s, schola s, and o he s akeholde s alike.
7. Conclusion
his s udy has p esen ed he cu en s a e o esea ch and u u e esea ch p oposals conce ning he
examina ion o audi ing p ac ices. he knowledge acqui ed om he mos p oduc i e and in luen ial
con ibu o s assis s esea che s in e e encing hese con ibu o s in hei subsequen esea ch endea -
ou s. Familia ising onesel wi h he mos in luen ial publica ions and sou ces p o es bene icial when e -
e encing p e ious wo ks and selec ing a ge jou nals o u u e publica ions in he ield o audi ing
p ac ices. unde s anding a ious hemes and ends in hese hemes aids in selec ing mo e sui able
esea ch opics. he explo a ion o u u e esea ch dimensions enhances u u e esea ch and add esses
gaps in he exis ing li e a u e. he yea wi h he highes p oduc i i y is 2022, and he au ho wi h he
mos signi ican in luence is humph ey c. om Manches e Business school in he uni ed Kingdom. he
mos in luen ial au ho is asa helyi Miklos A. om he s a e uni e si y o new Je sey in he uni ed
s a es. he mos in luen ial ins i u ion is no heas e n uni e si y, also loca ed in he uni ed s a es.
Fu he mo e, he mos in luen ial wo ks include chung and Kallapu ’s publica ion in 2017, Kolk and
pe ego’s publica ion in 2015, and cohen e al.’s publica ion in 2012. he mos in luen ial and p oduc i e
sou ce o esea ch on audi ing p ac ices is he Manage ial Audi ing Jou nal. he highly e e enced hemes
include audi legi imacy, audi unc ion, a chi al audi ing, audi explosion, audi echnologies, and big
da a analy ics. he cu en ends and clus e s o hemes consis o sus ainabili y assu ance, he inancial
c isis and audi o s, blockchain echnology, p o essional scep icism, and aud de ec ion. he indings o
his s udy also p o ide aluable insigh s in o he exis ing li e a u e on audi ing p ac ices, bene i ing audi-
o s, esea che s, and schola s.
he limi a ion o his s udy pe ains o he u ilisa ion o da a ex ac ed solely om he scopus da a-
base. i is wo h no ing ha ce ain jou nals in he ield o social sciences exis whose publica ions need
o be ca alogued wi hin he con ines o he scopus da abase. consequen ly, hese pa icula a icles ha e
been excluded om he pu iew o his s udy. i is hus ecommended ha u u e esea ch endea ou s
encompass he inclusion o documen s emana ing om bo h he scopus and web o science da abases.
Mo eo e , i is essen ial o ecognise ha his s udy solely o e s a glimpse in o he subjec ma e based
on he bibliog aphic in o ma ion de i ed om he documen s unde examina ion. in o de o ob ain a
mo e comp ehensi e unde s anding o esea ch pe aining o audi ing p ac ices, i is sugges ed ha
u u e esea ch endea ou s adop a mixed me hodology ha combines bibliome ic in es iga ion and a
sys ema ic li e a u e e iew.
Au ho con ibu ions
Ama Joh i: concep ualiza ion and designing, Me hodology, Fo mal analysis and in e p e a ion o da a, w i ing –
o iginal d a , w i ing – e iew & edi ing.
Raj Kuma Singh: concep ualiza ion and designing, Me hodology, Fo mal analysis and in e p e a ion o da a,
w i ing – o iginal d a , w i ing – e iew & edi ing.
All au ho s ag ee o be accoun able o all aspec s o he wo k.
16 A. Joh i AnD . K. singh
Disclosu e s a emen
no po en ial con lic o in e es was epo ed by he au ho (s).
Abou he au ho s
D . Ama Joh i is an Assis an p o esso in he college o Adminis a i e and Financial sciences, a saudi elec onic
uni e si y, Kingdom o saudi A abia since sep embe 2019. he has mo e han 17 yea s o expe ience in academics.
he ob ained his doc o a e (phD) om g aphic e a uni e si y, Deh adun, u a akhand, india. his esea ch in e es s
include inancial se ices, inancial ma ke s, banking, in es men , accoun ing, and gene al managemen . he has pub-
lished a ound 35 esea ch pape s in na ional and in e na ional jou nals (including scopus Q1, Q2 indexed jou nals,
web o science: ssci, scie, Q1, Q2, Q3 & esci jou nals, ABDc and ABs ca ego y jou nals, and p oceedings o
in e na ional con e ences o epu e) and has p esen ed a ound 19 esea ch pape s in na ional and in e na ional
con e ences. he has wo ked on a ious esea ch p ojec s and is cu en ly wo king on a ew mo e esea ch p ojec s.
he has been chai o he echnical sessions and hono ed as a chie gues ( aledic o y session) a he in e na ional
con e ence. he has also au ho ed an accoun ing book. he deli e s and conduc s sessions on inancial planning,
inancial li e acy, in es men decisions, co po a e inance, accoun ing in o ma ion sys ems and co po a e accoun ing.
he is he e iewe o a ious epu ed jou nals including web o science and scopus indexed jou nals. his a ea o
eaching in e es includes he subjec s o inance, accoun ing and axa ion.
D . Raj Kuma Singh (ph. D., ugc-ne , MBA, and M.A.-eco), alumni iiM indo e is p esen ly wo king as an Associa e
p o esso o Managemen in he school o Managemen -MBA, g aphic e a hill uni e si y, Deh adun, india. he has
con ibu ed o e 15 yea s in eaching and co po a e. his leading publica ions a e in na ional and in e na ional
scopus, ABDc, and homson eu e s indexed jou nals. his esea ch domains a e ma ke ing, digi al ma ke ing, en e-
p eneu ship, and bibliome ic analysis. he is he gues e iewe o a ious scopus and homson eu e s indexed
jou nals. he has deli e ed se e al lec u es a All india adio and he Minis y o Ag icul u e in associa ion wi h
nABA D. he is unning an ngo - Mana u han socie y, india, conduc ed hund eds o p og ams o social upli -
men ac oss india.
Da a a ailabili y s a emen
he da a will be made a ailable on eques .
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