Mapping the intellectual structure and evolution of information technology and auditing: a bibliometric review

Abstract

The study presents a thorough bibliometric analysis of articles on information technology (IT) and auditing in the Web of Science Core Collection from 1978 to 2022. The study involves examining 2,991 articles out of a total of 7,738. It uses a two-step method that includes descriptive performance measures and co-word analysis. The descriptive metrics reveal publishing patterns, productive nations and authors, their impact on specific areas and journals, citation counts by country, and highly cited publications. Co-occurrence analysis maps connections between concepts, uncovering the intricate interplay within the field. The results show six main trends: more and more technology is being used in internal auditing; more people need to know about information security; the need for transparency in the digital age; how technology is making ethical auditing easier; progress in cloud-based auditing with blockchain; and the rise of post-COVID IT continuous auditing standards. These trends highlight the necessity for auditors to navigate evolving technological landscapes while prioritizing ethical considerations, data security, and privacy. Furthermore, the study identifies key authors, publications, and influential nations in this domain, offering valuable insights for industry stakeholders and fostering potential avenues for collaborative research. This study’s novelty lies in its systematic analysis of IT and auditing literature, illuminating significant trends and providing actionable insights for both industry leaders and researchers seeking to contribute to this evolving field.

ACKNOWLEDGMENTS

We would like to express our gratitude to the Universidad de Extremadura for supporting this research. Special thanks to the library staff for their assistance in accessing the Web of Science Core Collection database. The data for this study were obtained from the Web of Science Core Collection database, encompassing articles from 1978 to 2022.

DISCLOSURE STATEMENT

No potential conflict of interest was reported by the author(s).

Additional information

Notes on contributors

Esteban Perez Calderón

Esteban Pérez Calderón is a professor at the Universidad de Extremadura in the Department of Financial Economics and Accounting. His research primarily focuses on sustainability, eco-efficiency, and their impact on economic and financial performance. Calderón has made significant contributions to understanding how environmental performance influences firm value, particularly through his studies on the Dow Jones Sustainability Index Europe. He has also explored the effects of regulatory frameworks on the transparency of financial reporting related to greenhouse gas emissions. His work is well-regarded in the academic community, evidenced by numerous citations and collaborations with esteemed colleagues in the field. Calderón’s research aims to bridge the gap between environmental sustainability and financial economics, providing valuable insights for both academics and practitioners.

Samer Alrahamneh

Samer Alrahamneh is a doctoral candidate at the Universidad de Extremadura in Spain, within the Department of Financial Economics and Accounting. He holds a bachelor’s degree and a master’s degree in accounting, both with honors. Rahmneh’s research interests lie in accounting, auditing, and the application of artificial intelligence in these fields. Alongside his academic pursuits, he is employed at the Jordan Free and Development Zones Group in Jordan. Rahmneh is working under the guidance of esteemed professors and collaborating with experts to advance his research and contribute to the academic community’s understanding of modern accounting and auditing practices.