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Mashayekhi, Bita, Samavat, Milad, Banagar, Kiarash. (1404). Five Decades of Internal Audit Research. , (), -. doi: 10.22059/ijms.2025.384236.677115
Bita Mashayekhi; Milad Samavat; Kiarash Banagar. "Five Decades of Internal Audit Research". , , , 1404, -. doi: 10.22059/ijms.2025.384236.677115
Mashayekhi, Bita, Samavat, Milad, Banagar, Kiarash. (1404). 'Five Decades of Internal Audit Research', , (), pp. -. doi: 10.22059/ijms.2025.384236.677115
Mashayekhi, Bita, Samavat, Milad, Banagar, Kiarash. Five Decades of Internal Audit Research. , 1404; (): -. doi: 10.22059/ijms.2025.384236.677115

Five Decades of Internal Audit Research

Interdisciplinary Journal of Management Studies
مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 24 مرداد 1404
نوع مقاله: Review article
شناسه دیجیتال (DOI): 10.22059/ijms.2025.384236.677115
نویسندگان
Bita Mashayekhi* 1؛ Milad Samavat2؛ Kiarash Banagar3
1Department of Auditing, Faculty of Accounting and Finance, College of Management
2Department of Accounting and Auditing, Faculty of Accounting and Finance, College of Management
3Department of Finance, Faculty of Accounting and Finance, College of Management
چکیده
This article offers a bibliometric analysis of published internal audit (IA) research between 1981 and 2025. Using the Web of Science (WoS) database search and employing the Bibliometrix package in the R environment to analyze and map the bibliographic data, the study identifies the most influential authors, journals, countries, and research themes in this field. The results propose that IA research has experienced rapid growth over the past five decades, emphasizing corporate governance, internal controls, audit committees, risk management, and the public sector. Other results of the bibliometric analysis show David A. Wood as the top author, “Managerial Auditing Journal” as the most effective journal, the paper of Hay et al. (2006) as the most cited article, and the USA as the most influential country in the IA research field. Finally, there are discussions on the key insights and directions for future research, primarily based on the thematic map.
کلیدواژه‌ها
Internal Audit (IA)؛ Computational Literature Review (CLR)؛ Bibliometrics؛ Citation analysis؛ Bibliometrix R package
آمار
تعداد مشاهده مقاله: 78





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