TRENDS AND PATTERNS IN COSO-RELATED AUDITING RESEARCH: A BIBLIOMETRIC STUDY

Abstract

This study aims to thoroughly examine the landscape of COSO-related auditing research by analyzing 375 publications from 2003 to 2023 after rigorous filtering. Using tools such as the Web of Science Core Collection, Biblioshiny R package, and VOSviewer, the study uncovered a significant annual publication growth rate of 2.51%, indicating collaborative efforts and a variety of document types. An analysis of recent influential research patterns provides deeper insights into COSO-related auditing trends. This research emphasizes influential authors and the prominent role of the United States in research output, emphasizing the importance of international collaborations. Keyword clusters such as “corporate governance,” internal audit, “audit planning,” and “quality” reveal the key thematic areas. The study, which was led by ABDOLMOHAMMADI MJ, examines improvements in prediction-based options trading. It shows how important it is to keep up with changing COSO guidelines and to use technology-based audit tools such as data analytics and AI to make audits more efficient and effective.

DISCLOSURE STATEMENT

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

AUTHOR CONTRIBUTIONS

Murad Qabajeh, Adnan Qubbaja, Mohammad Jebreel, Mohammad Zakaria AlQudah, and Faida Salim Faiq Alkhatib contributed to the conception and design of the study. Murad Qabajeh led the data collection process. Adnan Qubbaja and Mohammad Jebreel performed the data analysis. Mohammad Zakaria AlQudah wrote the first draft of the manuscript. Faida Salim Faiq Alkhatib and all other authors contributed to the interpretation of the results and critically reviewed and revised the manuscript. All authors read and approved the final version of the manuscript.

DATA AVAILABILITY STATEMENT

The data supporting the findings of this study are available from the corresponding author, Mohammad Zakaria AlQudah, upon reasonable request.

Additional information

Notes on contributors

Murad Qabajeh

Murad Qabajeh is a CEO / Tax Agent in MTC TAX CONSULTANCY, Accountant and QA/QC with many years of experience in various areas such as Tax Health Check Services, practices of tax laws and regulations, tax consultations, and independent validation of claims for VAT. Dr. Murad has handled finance and accounting functions in different forms like bookkeeping, forecasting, budgeting and accounts payable processing. Dr. Murad has worked for the many international and local corporation, and he is a very active contributor to industries such as regional operating headquarters, manufacturing, business process outsourcing, retails and distribution, trading, oil exploration, real estate, and other entities. Mr. Qabajeh has a Doctorate degree from University of Central Lancashire UK & Master degree in audit from Amman Arab University and a Bachelor Degree from Philadelphia University in Accountancy from Philadelphia University.

Adnan Qubbaja

Adnan Qubbaja is currently the Dean of the Faculty of Administrative and Financial Sciences at Palestine Ahliya University, Palestine. He holds a prominent position in the field of finance, with a focus on research and academic leadership. Dr. Qubbaja has authored several impactful studies that explore various aspects of finance and accounting, particularly within the context of Palestine. His research interests include corporate governance, financial performance, access to finance, and the impact of significant events such as the COVID-19 pandemic on financial markets and companies. Dr. Qubbaja’s contributions to academic journals reflect his commitment to advancing knowledge in finance and contributing valuable insights to the academic community and beyond.

Mohammad Jebreel

Mohammad Jebreel is an Assistant Professor in the Department of Accounting at Applied Science Private University in Jordan. He holds a PhD in Accounting and has a strong research interest in managerial accounting, auditing, corporate governance, green technology & sustainability predictive analytics digital transformation, the application of information systems in business functions, AIS and AI adoption within accounting models.

Mohammad Zakaria AlQudah

Mohammad Zakaria AlQudah is a Ph.D. student in the Department of Accounting and Finance at the University of Valencia, Spain. His research focuses on finance, fintech, cryptocurrency, and environmental, social, and corporate governance (ESG) issues. Mohammad has contributed significantly to the academic community through his research publications, which explore various aspects of financial technology, sustainability in investments, liquidity risk, and the impact of economic variables on stock returns. His work includes empirical studies and bibliometric analyses that provide valuable insights into contemporary issues in finance and accounting. Mohammad Zakaria AlQudah is committed to advancing knowledge in his field and contributing to scholarly discussions on emerging trends in finance.

Faida Salim Faiq Alkhatib

Faida Salim Faiq Alkhatib is engaged in the field of Business Administration at Zarqa University College, part of Al-Balqa Applied University in Jordan. Her academic endeavors center around business administration and educational enhancement, contributing to the development of business education and practices in Jordan.