Visual Network Mapping Supported Biometric Analysis of Studies on Accounting and Auditing Standards

Abstract

Internationalization of business activities; Standards that play a critical role in the accurate, honest, reliable and comparable presentation and reporting of transactions to information users are of great importance for businesses. Purpose:: This study aims to conduct a visual network mapping supported bibliometric analysis of international studies on accounting and auditing standards. Method: Research on international literature was conducted and Web of Science database was used. As a result of the database search, 5,029 studies were identified. The interrelationships of the data obtained through the "VOSviewer" program were presented by creating visual network maps. Findings: According to the results of the analysis, studies on both accounting standards and auditing standards were conducted within the field of “Economics”. The most cited author on accounting standards was ”Rutherford B.A.”. The most cited authors on auditing standards are “Bagshaw K. and Selwood J.” The majority of the studies on accounting standards are articles. It was determined that the maximum number of studies on accounting standards was carried out in 2020. It was determined that the most studies on auditing standards were carried out in 2014. The concept of “IFRS” has been used as the keyword in the studies on accounting and auditing standards. Originality: This study is of great importance in terms of determining the level at which the standards that businesses need in order to carry out their activities in the international dimension are addressed in the academic environments of the countries.