Abstract
Typologies of research topics in a specific area are necessary: they organize scientific knowledge and form a general picture of the field concerned. Typologies of auditing research have been previously developed and used to analyze trends and compare research outputs from different countries, among other purposes. However, the existing classifications are based on a predefined structure generally grounded in a practitioner's approach, which may lead to an ill-defined understanding of the auditing research field.We therefore use an extensive computerized content analysis of 3,143 abstracts from 25 academic journals publishing auditing research, from their year of creation up to the year 2005. Our inductive typology identifies 16 major themes in auditing research. We study their importance and trends, and the contribution of the leading journals. This inductive typology results in a useful organization of auditing research, which may help academics to better understand and study this growing field of research.
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