公司治理审计关联的文献计量分析研究

I. Antwi, E. Attefah, Jonas Bawua, A. O. Nkwantabisa
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引用次数: 0

摘要

关于公司治理及其对公司组织影响的审计研究呈指数级增长。在2007-2008年的金融危机和企业丑闻之后,这一点是不可否认的。本综述概述了2010年至2020年间发表的同行评议出版物中关于审计与公司治理关系的学术文献的演变。该研究使用文献计量学技术审查了Scopus数据库中的48篇研究文献。该综述通过VOSviewer可视化,重点介绍了文献类型、出版趋势、期刊类型、有影响力的作者、有影响力的论文和关键词共现网络。此外,这些发现揭示了过去几十年出现的新趋势,并提出了未来可能的研究方向。本研究利用文献计量学技术和VOSviewer分析系统地回顾了研究期间的文献,有助于我们对公司治理研究中的审计的理解。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Bibliometric Analysis Research on Audit Nexus in Corporate Governance
Audit study on corporate governance and its influence on the corporate organisation is expanding exponentially. It has been undeniable after the 2007-2008 financial crisis and corporate scandals. This review provides an overview of the evolution of scholarly literature on the relationship between audit and corporate governance in peer-reviewed publications published between 2010 and 2020. The study has used a bibliometric technique to review 48 researched documents from the Scopus database. The review highlights document type, publication trend, journal types, influential authors, impactful papers, and keyword co-occurrence network through VOSviewer visualisation. In addition, the findings uncover new trends that have surfaced over the past few decades and suggest possible future lines of research. This study contributes to our understanding of audit in corporate governance studies by reviewing documents systematically using bibliometric techniques and VOSviewer analysis for the study period.
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