Research on continuous auditing: A bibliometric analysis

Abstract

This paper presents the results of a bibliometric study about the evolution of research on Continuous Auditing. This study has as main motivation to find reasons for the very slow evolvement of research on this topic. In addition, Continuous Auditing is one of the features of the emerging concept of Continuous Assurance. Thus, considering that Continuous Assurance represents numerous advantages for the organizational performance, this study also intends to understand if there is a relation between the evolution of research on Continuous Auditing and the still very low maturity levels of continuous assurance solutions. This study shows that the number of publications is considerably reduced and that the slow growth of research on Continuous Auditing may be contributing to the lack of maturity of Continuous Assurance.