Mapping the intellectual structure and evolution of information technology and auditing: a bibliometric review

Abstract

The study presents a thorough bibliometric analysis of articles on information technology (IT) and auditing in the Web of Science Core Collection from 1978 to 2022. The study involves examining 2,991 articles out of a total of 7,738. It uses a two-step method that includes descriptive performance measures and co-word analysis. The descriptive metrics reveal publishing patterns, productive nations and authors, their impact on specific areas and journals, citation counts by country, and highly cited publications. Co-occurrence analysis maps connections between concepts, uncovering the intricate interplay within the field. The results show six main trends: more and more technology is being used in internal auditing; more people need to know about information security; the need for transparency in the digital age; how technology is making ethical auditing easier; progress in cloud-based auditing with blockchain; and the rise of post-COVID IT continuous auditing standards. These trends highlight the necessity for auditors to navigate evolving technological landscapes while prioritizing ethical considerations, data security, and privacy. Furthermore, the study identifies key authors, publications, and influential nations in this domain, offering valuable insights for industry stakeholders and fostering potential avenues for collaborative research. This study’s novelty lies in its systematic analysis of IT and auditing literature, illuminating significant trends and providing actionable insights for both industry leaders and researchers seeking to contribute to this evolving field.