Reviewing the Gender in Auditing Literature: A Bibliometric Analysis
نویسندگان
1 Assistant Professor of Accounting, School of Business, Northern State University, South Dakota, USA.
2 دانشجوی کارشناسی ارشد، گروه حسابداری، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران.
3 استادیار حسابداری، دانشگاه اصفهان، اصفهان، ایران
doi
10.22108/far.2026.148159.2203چکیده
This paper provides a bibliometric analysis of published research on gender in auditing over the period 1988 to 2025. Using the Scopus database and employing the Bibliometrix package in the R software environment for analysis and mapping of bibliometric networks, this study identifies the most influential authors, journals, countries, research themes, and collaboration networks in this field. The results indicate that research on gender in auditing over the past four decades initially experienced a relatively stagnant period and then a phase of rapid growth, with their main focus on gender, corporate governance, audit committees, women on boards, audit report quality, and audit costs and audit fees. Other findings of the bibliometric analysis indicate that Kris Hardies is recognized as the top author, the Managerial Auditing Journal as the leading journal, and the article by Ittonen et al. (2013) as the most-cited paper in the field of gender in auditing. Finally, based on the thematic map, key insights and suggested pathways for future research are discussed.