Five Decades of Internal Audit Research

Abbott, L., Parker, S., Peters, G., & Rama, D. (2007). Corporate governance, audit quality, and the sarbanes-oxley act: Evidence from internal audit outsourcing. Accounting Review, 82, 803–835. https://doi.org/10.2308/accr.2007.82.4.803

Abdian, S., Hosseinzadeh Shahri, M., & Khadivar, A. (2023). A bibliometric analysis of research on big data and its potential to value creation and capture. Interdisciplinary Journal of Management Studies, 16(1), 1-24. https://doi.org/10.22059/ijms.2021.319211.674442

Albrecht, W. S., Albrecht, C. C., Albrecht, C. O., & Zimbelman, M. (2009). Fraud examination and prevention (3rd ed.). South-Western College Pub.

Allegrini, M., D’Onza, G., Paape, L., Melville, R., Sarens, G., & Arens, G. (2006). The European literature review on internal auditing. Managerial Auditing Journal, 21(8), 845–853. https://doi.org/10.1108/02686900610703787

Antoh, A., Sholihin, M., Sugiri, S., & Arifa, C. (2024). A perspective on the whistleblowing intention of internal auditors: An integrated ethical decision-making model. Cogent Business & Management, 11(1), 2292817.

Arena, M., & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43–60. https://doi.org/10.1111/j.1099-1123.2008.00392.x

Arena, M., Arnaboldi, M., & Azzone, G. (2010). The organizational dynamics of enterprise risk management. Accounting, Organizations and Society, 35(7), 659-675. https://doi.org/10.1016/j.aos.2010.07.003

Bananuka, J., & Nkundabanyanga, S. K. (2023). Audit committee effectiveness, internal audit function, firm-specific attributes and internet financial reporting: Managerial perception-based evidence. Journal of Financial Reporting and Accounting, 21(5), 1100-1123.

Barr-Pulliam, D., Eulerich, M. and Ratzinger-Sakel, N. (2024). The effect of the internal audit function’s perceived assurance versus advisory purpose on the external auditor’s reliance decision. Managerial Auditing Journal, 39(2), 138-165. https://doi.org/10.1108/MAJ-08-2023-4021

Bartlett, G., Kremin, J., Saunders, K. K., & Wood, D. A. (2016). Factors influencing recruitment of non-accounting business professionals into internal auditing. Behavioral Research in Accounting, 29(1), 119–130. https://doi.org/10.2308/bria-51643

Behrend, J., & Eulerich, M. (2019). The evolution of internal audit research: A bibliometric analysis of published documents (1926-2016). Accounting History Review, 29(1), 103–139. https://doi.org/10.1080/21552851.2019.1606721

Benckendorff, P., & Zehrer, A. (2013). A network analysis of tourism research. Annals of Tourism Research, 43, 121–149. https://doi.org/10.1016/j.annals.2013.04.005

Boskou, G., Kirkos, E., & Spathis, C. (2019). Classifying internal audit quality using textual analysis: The case of auditor selection. Managerial Auditing Journal, 34(8), 924–950. https://doi.org/10.1108/MAJ-01-2018-1785

Burton, F. G., Starliper, M. W., Summers, S. L., & Wood, D. A. (2015). The effects of using the internal audit function as a management training ground or as a consulting services provider in enhancing the recruitment of internal auditors. Accounting Horizons, 29(1), 115-140. https://doi.org/10.2308/acch-50925

Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2018). The value to management of using the internal audit function as a management training ground. Accounting Horizons, 32(2), 121–140. https://doi.org/10.2308/acch-52046

Carcello, J. V., Eulerich, M., Masli, A., & Wood, D. A. (2020). Are internal audits associated with reductions in perceived risk? Auditing: A Journal of Practice & Theory, 39(3), 55-73. https://doi.org/10.2308/ajpt-19-036

Carmeli, A., & Tishler, A. (2004). The relationships between intangible organizational elements and organizational performance. Strategic Management Journal, 25(13), 1257–1278. https://doi.org/10.1002/smj.428

Carmona, S. (2006). Performance reviews, the impact of accounting research, and the role of publication forms. Advances in accounting, 22, 241-267.

Cengiz, T. B., Jarrar, A., Power, C., Joyce, D., Anzlovar, N., & Morris-Stiff, G. (2020). Antimicrobial stewardship reduces surgical site infection rate, as well as number and severity of pancreatic fistulae after pancreatoduodenectomy. Surgical Infections, 21(3), 212–217. https://doi.org/10.1089/sur.2019.108

Chen, C. (2006). CiteSpace II: Detecting and visualizing emerging trends and transient patterns in scientific literature. Journal of TheAmerican Society for Information Science and Technology, 57(3), 359–377.

Ciavolino, E., Aria, M., Cheah, J. H., & Roldán, J. L. (2022). A tale of PLS structural equation modelling: episode I—a bibliometrix citation analysis. Social Indicators Research, 164(3), 1323-1348.

Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). Science mapping software tools: Review, analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62(7), 1382–1402. https://doi.org/10.1002/asi.21525

Coetzee, P. (2016). Contribution of internal auditing to risk management. International Journal of Public Sector Management, 29(4), 348-364. https://doi.org/10.1108/ijpsm-12-2015-0215

Cooper, B. J., Leung, P., & Wong, G. (2006). The Asia Pacific literature review on internal auditing. Managerial Auditing Journal, 21(8), 822-834. https://doi.org/10.1108/02686900610703769

Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting and Finance, 48(4), 543-559. https://doi.org/10.1111/j.1467-629X.2007.00247.x

Čular, M., Slapničar, S., & Vuko, T. (2020). The effect of internal auditors’ engagement in risk management consulting on external auditors’ reliance decision. European Accounting Review, 29(5), 999-1020. https://doi.org/10.2139/ssrn.3524816

D’Onza, G., Selim, G. M., Melville, R., & Allegrini, M. (2015). A study on internal auditor perceptions of the function ability to add value. International Journal of Auditing, 19(3), 182–194. https://doi.org/10.1111/ijau.12048

Daum, B., Feld, N., Allix, O., & Rolfes, R. (2019). A review of computational modelling approaches to compressive failure in laminates. Composites Science and Technology, 181, 107663. https://doi.org/10.1016/j.compscitech.2019.05.020

Ding, Y. (2011). Applying weighted PageRank to author citation networks. Journal of the American Society for Information Science and Technology, 62(2), 236-245.

Dittenhofer, M. (2001). Internal auditing effectiveness: An expansion of present methods. Managerial Auditing Journal, 16, 443–450. https://doi.org/10.1108/EUM0000000006064

Ege, M. S. (2015). Does internal audit function quality deter management misconduct? The Accounting Review, 90(2), 495–527.

Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness: Management versus audit committee. Managerial Auditing Journal, 33(1), 90–114. https://doi.org/10.1108/MAJ-05-2017-1558

Fanning, K., Piercey, M. D., & David Piercey, M. (2014). Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting. Accounting, Organizations and Society, 39(8), 575–589. https://doi.org/10.1016/j.aos.2014.07.002

Ford, D. V., Jones, K. H., Verplancke, J.-P. P., Lyons, R. A., John, G., Brown, G., Brooks, C. J., Thompson, S., Bodger, O., Couch, T., & Leake, K. (2009). The SAIL databank: Building a national architecture for e-health research and evaluation. BMC Health Services Research, 9(1), 157. https://doi.org/10.1186/1472-6963-9-157

Fraser, I., & Henry, W. (2007). Embedding risk management: Structures and approaches. Managerial Auditing Journal, 22(4), 392-409. https://doi.org/10.1108/02686900710741955

Glänzel, W., & Schubert, A. (2004). Analysing scientific networks through co-authorship. In Handbook of quantitative science and technology research: The use of publication and patent statistics in studies of S&T systems (pp. 257-276). Dordrecht: Springer Netherlands.

Goli, F., & Haghighinasab, M. (2022). Dynamic pricing: A bibliometric approach. Interdisciplinary Journal of Management Studies, 15(1), 111-132. https://doi.org/10.22059/ijms.2021.315212.674336

Gramling, A., Maletta, M., Schneider, A., & Church, B. (2004). The role of the internal audit function in corporate governance: a synthesis of the extant internal auditing literature and directions for future research. Journal of Accounting Literature, 23, 194–244.

Gros, M., Koch, S., & Wallek, C. (2017). Internal audit function quality and financial reporting: Results of a survey on German listed companies. Journal of Management and Governance, 21(2), 291-329. https://doi.org/10.1007/s10997-016-9342-8

Handoyo, S. (2024). Mapping the landscape of internal auditing effectiveness study: A bibliometric approach. Cogent Business & Management, 11(1), 2289200.

Harrington, C. (2004). Internal audit’s new role. Journal of Accountantcy, 198(3), 65–70.

Hass, S., Abdolmohammadi, M. J., & Burnaby, P. (2006). The Americas literature review on internal auditing. Managerial Auditing Journal, 21(8), 835–844. https://doi.org/10.1108/02686900610703778

Hay, D. C., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta-analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141–191. https://doi.org/10.1506/4XR4-KT5V-E8CN-91GX

Hazaea, S. A., Al-Matari, E. M., Khatib, S. F., Albitar, K., & Zhu, J. (2023). Internal auditing in the Arab world: A systematic literature review and directions for future research. Sage Open, 13(4), 21582440231202332.

Hazaea, S. A., Cai, C., Al-Matari, E. M., Al-Bukhrani, M. A., & Chong, H. G. (2025). Mapping the literature trends of internal auditing in the United States: A systematic review and directions for future research. SAGE Open, 15(1), 21582440251318071.

Hazaea, S. A., Zhu, J., Khatib, S. F., & Elamer, A. A. (2022). Mapping the literature of internal auditing in Europe: A systematic review and agenda for future research. Meditari Accountancy Research, 31(6), 1675-1706.

Heinänen, M., Brinck, T., Lefering, R., Handolin, L., & Söderlund, T. (2019). How to validate data quality in a trauma registry? The Helsinki trauma registry internal audit. Scandinavian Journal of Surgery, 110(2), 199-207. https://doi.org/10.1177/1457496919883961

Herrera Viedma, E. (2020). Global trends in coronavirus research at the time of Covid-19: A general bibliometric approach and content analysis using SciMAT. El Profesional de la Informacion, 29(3). https://doi.org/10.3145/epi.2020.may.22

Hoseinzadeh Shahri, M., Khodabandelou, R., & Moshkdanian, F. (2019). A bibliometric analysis of open strategy: A new concept in strategic management. Interdisciplinary Journal of Management Studies, 12(3), 363-377. https://doi.org/10.22059/ijms.2019.240800.672803

IIA. (1999). Definition of Internal Auditing. The Institute of Internal Auditors. https://www.theiia.org/en/standards/what-are-the-standards/definition-of-internal-audit/

IIA. (2019). Fraud and internal audit. The Institute of Internal Auditors. https://www.theiia.org/en/content/position-papers/2019/fraud-and-internal-audit-assurance-over-fraud-controls-fundamental-to-success/

Jiang, L., Messier Jr., W. F., & Wood, D. A. (2020). The association between internal audit operations-related services and firm operating performance. Auditing: A Journal of Practice & Theory, 39(1), 101–124. https://doi.org/10.2308/ajpt-52565

Kadam, S. (2021). Generating word cloud in Python. Geeksforgeeks. https://www.geeksforgeeks.org/generatingword-cloud-python

Kamalipoor, M., Akbari, M., Nazarian, A., & Hejazi, S. R. (2023). Vulnerability reduction of technology-based business research in the last four decades: A bibliometric analysis. Interdisciplinary Journal of Management Studies, 16(1), 97-123. https://doi.org/10.22059/ijms.2022.335794.674867

Koseoglu, M. A., Rahimi, R., Okumus, F., & Liu, J. (2016). Bibliometric studies in tourism. Annals of Tourism Research, 61, 180–198. https://doi.org/https://doi.org/10.1016/j.annals.2016.10.006

Kotb, A., Elbardan, H., & Halabi, H. (2020). Mapping of internal audit research: A post-Enron structured literature review. Accounting, Auditing and Accountability Journal, 33(8), 1969-1996. https://doi.org/10.1108/AAAJ-07-2018-3581

Langella, C., Vannini, I. E., & Persiani, N. (2023). What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector. Public Money & Management, 43(3), 268-276.

Lenz, Rainer, & Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities. Managerial Auditing Journal, 30, 5–33. https://doi.org/10.1108/MAJ-08-2014-1072

Lenz, Rainer, Sarens, G., & Jeppesen, K. K. (2018). In search of a measure of effectiveness for internal audit functions: An institutional perspective. EDPACS, 58(2),1-36 https://doi.org/10.1080/07366981.2018.1511324

Leung, P., Cooper, B. J., & Perera, L. (2011). Accountability structures and management relationships of internal audit: An Australian study. Managerial Auditing Journal, 26(November), 794-816. https://doi.org/10.1108/02686901111171457

Li, K., Rollins, J., & Yan, E. (2018). Web of Science use in published research and review papers 1997–2017: A selective, dynamic, cross-domain, content-based analysis. Scientometrics, 115, 1–20. https://doi.org/10.1007/s11192-017-2622-5

Lois, P., Drogalas, G., Karagiorgos, A., Thrassou, A., & Vrontis, D. (2021). Internal auditing and cyber security: Audit role and procedural contribution. International Journal of Managerial and Financial Accounting, 13(1), 25-47.

Mahmud, A. , Susilowati, N. , Handayani, B. Dwi , Santoso, A., & Lestari, S. (2025). The 21st century in smart governance and transparency research: A bibliometric analysis. Interdisciplinary Journal of Management Studies, 18(3), 525-541. https://doi.org/10.22059/ijms.2025.378301.676825

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Mashayekhi, B., Dolatzarei, E., Faraji, O., & Rezaee, Z. (2024). Mapping the state of expanded audit reporting: A bibliometric view. Meditari Accountancy Research, 32(2), 579-612. https://doi.org/10.1108/MEDAR-09-2022-1809

Mashayekhi, B., Jalali, F., & Rezaee, Z. (2022). The role of stakeholders' perception in internal audit status: The case of Iran. Journal of Accounting in Emerging Economies, 12(4), 589-614. https://doi.org/10.1108/JAEE-03-2020-0064

Mashayekhi, B., Samavat, M., & Jahangard, A. (2023a). Reviewing the internal audit literature in the public sector: A bibliometrics analysis. Governmental Accounting, 9(2), 207-226. https://doi.org/10.30473/gaa.2023.67440.1648

Mashayekhi, B., Samavat, M., & Jahangard, A. (2023b). Scientific mapping of the literature on internal audit quality. Empirical Studies in Financial Accounting, 20(78), 35-75. https://doi.org/10.22054/qjma.2023.73687.2458

Mashayekhi, B., Vanaki, A. S., & Sivandian, M. (2021). A review of internal audit research using topic modeling. Accounting and Auditing Review, 28(2), 296-358.

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Mubako, G. (2019). Internal audit outsourcing: A literature synthesis and future directions. Australian Accounting Review, 29(3), 532–545. https://doi.org/10.1111/auar.12272

Mubako, G., & Mazza, T. (2023). The use of the internal audit function as management training ground and internal audit quality. International Journal of Accounting, Auditing and Performance Evaluation, 19(4), 458-486. 

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Peset, F., Garzón‐Farinós, F., González, L. M., García‐Massó, X., Ferrer‐Sapena, A., Toca‐Herrera, J. L., & Sánchez‐Pérez, E. A. (2020). Survival analysis of author keywords: An application to the library and information sciences area. Journal of the Association for Information Science and Technology, 71(4), 462-473.

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