Five Decades of Internal Audit Research
نویسندگان
1 Department of Accounting and Auditing, Faculty of Accounting and Finance, College of Management, University of Tehran, Tehran, Iran
2 Department of Auditing, Faculty of Accounting and Finance, College of Management, University of Tehran, Tehran, Iran
3 Department of Finance, Faculty of Accounting and Finance, College of Management, University of Tehran, Tehran
doi
10.22059/ijms.2025.384236.677115چکیده
This article offers a bibliometric analysis of published internal audit (IA) research between 1981 and 2025. Using the Web of Science (WoS) database and employing the Bibliometrix package in the R environment to analyze and map the bibliographic data, the study identifies the most influential authors, journals, countries, and research themes in this field. The results suggest that IA research has experienced rapid growth over the past five decades, emphasizing corporate governance, internal controls, audit committees, risk management, and the public sector. Other results of the bibliometric analysis indicate David A. Wood as the top author, “Managerial Auditing Journal” as the most prominent journal, the paper by Hay et al. (2006) as the most cited article, and the USA as the most influential country in the IA research field. Finally, there are discussions on the key insights and directions for future research, primarily based on the thematic map.
