Bibliometric Analysis of Studies Related to Continuous Auditing in Web Of Science

Authors : Tansel Çetinoğlu

Pages : 794-805

Doi:10.24988/ije.1436116

View : 72 | Download : 100

Publication Date : 2024-09-04

Article Type : Research Paper

Abstract :The study aimed to map the changes that continuous auditing has shown over the years, and the studies related to continuous audit were published in the Web of Science database with Voswiever. The article aims to determine the working trends and gaps within the scope of continuous auditing by using quantitative data and a systematic summary of the key concepts related to Continuous Auditing, which is brought to the attention of researchers and determined as a result of bibliometric analysis. Data from studies in various fields examined in Web of Science and determined from 2000 to the present were taken as basis within the scope of analysis. When the distribution of 184 studies on Continuous Auditing was examined in the years in which they were published, most were found to be 2016 (21 studies), 2020 (15 studies), and 2012 (15 studies).
Keywords : Sürekli Denetim, Sürekli İzleme, İç Denetim, Sürekli Güvence, Veri Madenciliği