DENETİM LİTERATÜRÜNDE DÜNYA ÇAPINDA EĞİLİMLER: BİBLİYOMETRİK BİR ANALİZ

Yıl 2023, Cilt: 25 Sayı: MODAVICA Özel Sayısı, 241 - 275, 27.03.2023

Bilal Solak , Fatih Faydalı

Öz

Bu çalışmada, muhasebe denetimi literatürünün araştırma çıktısının tanımlayıcı bir analizinin yapılması amaçlanmaktadır. Web of Science veri tabanı üzerinde “audit” ve “auditing” anahtar kelimeleri kullanılarak yapılan sorgulamalar ile elde edilen meta veri R kütüphanesi “Bibliometrix” kullanılarak analiz edilmiş ve değerlendirilmiştir. Veri tabanında yapılan ilk tarama sonucunda 11940 bilimsel yayının meta verisi elde edilmiştir. Veri seti 1999:2021 yılları arasını kapsamakta ve 1886 farklı kaynaktan bilimsel çalışma içermektedir. Veri seti sadece İngilizce ve Türkçe dillerinde yazılmış olan bilimsel yayınları kapsamaktadır. Muhasebe denetimi alanında yayımlanan bilimsel çalışmaların, ilgili yıllar arasındaki büyümesi %13,40 olarak tespit edilmiştir. Çalışma bulguları muhasebe denetimi alanındaki en üretken ülkenin Amerika Birleşik Devletleri olduğunu göstermektedir. Alandaki en üretken kurum Monash Üniversitesi olarak belirlenmiştir. Belirlenen periyottaki en üretken araştırmacılar Warren Robert Knechel, Kannan Raghunandan, Ferdinand A. Gul ve Jean Bedard ve en fazla atıf sayısına sahip olan yazarlar Jere Francis, Kannan Raghunandan, Joseph Carcello, Warren Robert Knechel ve Mark L. DeFond olarak belirlenmiştir. Bu çalışma ile muhasebe denetimi alanındaki araştırma dinamiklerinin ortaya konulması amaçlanmıştır.

Anahtar Kelimeler

Denetim, Bibliyometri, Literatür İncelemesi

Kaynakça

• Abbasi, Albrecht, Vance, & Hansen. (2012). MetaFraud: A Meta-Learning Framework forDetecting Financial Fraud. MIS Quarterly, 36(4), 1293. https://doi.org/10.2307/41703508
• Abbott, L. J., Parker, S., & Peters, G. F. (2004). AuditCommitteeCharacteristicsandRestatements. AUDITING: A Journal of Practice&Theory, 23(1), 69-87. https://doi.org/10.2308/aud.2004.23.1.69
• Agrawal, A., &Chadha, S. (2005). CorporateGovernanceand Accounting Scandals. TheJournal of LawandEconomics, 48(2), 371-406. https://doi.org/10.1086/430808
• Ahmed, S., Alshater, M. M., Ammari, A. E., &Hammami, H. (2022). Artificialintelligenceandmachinelearning in finance: A bibliometricreview. Research in International Business and Finance, 61, 101646. https://doi.org/10.1016/j.ribaf.2022.101646
• Alles, M. G. (2015). Drivers of theUseandFacilitatorsandObstacles of theEvolution of Big Data bytheAuditProfession. Accounting Horizons, 29(2), 439-449. https://doi.org/10.2308/acch-51067
• Alm, J. (2012). Measuring, explaining, andcontrollingtaxevasion: Lessonsfromtheory, experiments, andfieldstudies. International TaxandPublic Finance, 19(1), 54-77. https://doi.org/10.1007/s10797-011-9171-2
• Alm, J., Cherry, T., Jones, M., &McKee, M. (2010). Taxpayerinformationassistanceservicesandtaxcompliancebehavior. Journal of EconomicPsychology, 31(4), 577-586. https://doi.org/10.1016/j.joep.2010.03.018
• Andersen, M., &Skjoett‐Larsen, T. (2009). Corporatesocialresponsibility in global supplychains. SupplyChain Management: An International Journal, 14(2), 75-86. https://doi.org/10.1108/13598540910941948
• Anderson, R. C., Mansi, S. A., &Reeb, D. M. (2004). Board characteristics, accountingreportintegrity, andthecost of debt. Journal of Accounting andEconomics, 37(3), 315-342. https://doi.org/10.1016/j.jacceco.2004.01.004
• Annunziata, E., Rizzi, F., &Frey, M. (2014). Enhancingenergyefficiency in publicbuildings: The role of localenergyauditprogrammes. EnergyPolicy, 69, 364-373. https://doi.org/10.1016/j.enpol.2014.02.027
• Appelbaum, D., Kogan, A., &Vasarhelyi, M. A. (2017). Big Data andAnalytics in the Modern AuditEngagement: ResearchNeeds. AUDITING: A Journal of Practice&Theory, 36(4), 1-27. https://doi.org/10.2308/ajpt-51684
• Aria, M., &Cuccurullo, C. (2017). bibliometrix: An R-toolforcomprehensivesciencemappinganalysis. Journal of Informetrics, 11(4), 959-975. https://doi.org/10.1016/j.joi.2017.08.007
• Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010). The role of informationandfinancialreporting in corporategovernanceanddebtcontracting. Journal of Accounting andEconomics, 50(2-3), 179-234. https://doi.org/10.1016/j.jacceco.2010.10.001
• Asare, S. K., & Wright, A. M. (2004). TheEffectiveness of Alternative Risk Assessmentand Program Planning Tools in a FraudSetting*. Contemporary Accounting Research, 21(2), 325-352. https://doi.org/10.1506/L20L-7FUM-FPCB-7BE2
• Ashbaugh, H., LaFond, R., &Mayhew, B. W. (2003). Do Nonaudit Services CompromiseAuditorIndependence? FurtherEvidence. The Accounting Review, 29.
• Ashbaugh-Skaife, H., Collins, D. W., &Kinney, W. R. (2007). Thediscoveryandreporting of internalcontroldeficienciespriorto SOX-mandatedaudits. Journal of Accounting andEconomics, 44(1-2), 166-192. https://doi.org/10.1016/j.jacceco.2006.10.001
• Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., &LaFond, R. (2008). TheEffect of SOX Internal Control DeficienciesandTheirRemediation on AccrualQuality. The Accounting Review, 83(1), 217-250. https://doi.org/10.2308/accr.2008.83.1.217
• Au, C. H., &Fung, W. S. L. (2019). Integrating Knowledge Management into Information Security: FromAudittoPractice. International Journal of Knowledge Management, 15(1), 37-52. https://doi.org/10.4018/IJKM.2019010103
• Baker, H. K., Kumar, S., &Pandey, N. (2021). Fortyyears of theJournal of FuturesMarkets: A bibliometricoverview. Journal of FuturesMarkets, 41(7), 1027-1054. https://doi.org/10.1002/fut.22211
• Baker, H. K., Kumar, S., &Pattnaik, D. (2021). Twenty-fiveyears of theJournal of Corporate Finance: A scientometricanalysis. Journal of Corporate Finance, 66, 101572. https://doi.org/10.1016/j.jcorpfin.2020.101572
• Ball, R., &Shivakumar, L. (2005). Earningsquality in UK privatefirms: Comparativelossrecognitiontimeliness. Journal of Accounting andEconomics, 39(1), 83-128. https://doi.org/10.1016/j.jacceco.2004.04.001
• Balsam, S., Krishnan, J., & Yang, J. S. (2003). AuditorIndustrySpecializationandEarningsQuality. AUDITING: A Journal of Practice&Theory, 22(2), 71-97. https://doi.org/10.2308/aud.2003.22.2.71
• Barako, D. G., Hancock, P., &Izan, H. Y. (2006). FactorsInfluencingVoluntaryCorporateDisclosurebyKenyanCompanies. CorporateGovernance: An International Review, 14(2), 107-125. https://doi.org/10.1111/j.1467-8683.2006.00491.x
• Be´dard, J., Chtourou, S. M., &Courteau, L. (2004). TheEffect of AuditCommitteeExpertise, Independence, and Activity on AggressiveEarnings Management. AUDITING: A Journal of Practice&Theory, 23(2), 13-35. https://doi.org/10.2308/aud.2004.23.2.13
• Bédard, J., &Gendron, Y. (2010). Strengtheningthe Financial ReportingSystem: Can AuditCommittees Deliver? International Journal of Auditing. https://doi.org/10.1111/j.1099-1123.2009.00413.x
• Brown-Liburd, H., Issa, H., &Lombardi, D. (2015). BehavioralImplications of BigData’sImpact on AuditJudgmentandDecisionMakingandFutureResearchDirections. Accounting Horizons, 29(2), 451-468. https://doi.org/10.2308/acch-51023
• Callon, M., Courtial, J.-P., Turner, W. A., &Bauin, S. (1983). Fromtranslationstoproblematicnetworks: An introductiontoco-wordanalysis. SocialScience Information, 22(2), 191-235. https://doi.org/10.1177/053901883022002003
• Cao, M., Chychyla, R., &Stewart, T. (2015). Big Data Analytics in Financial Statement Audits. Accounting Horizons, 29(2), 423-429. https://doi.org/10.2308/acch-51068
• Carcello, J. V., Hermanson, D. R., Neal, T. L., &RileyJr., R. A. (2002). Board CharacteristicsandAuditFees. Contemporary Accounting Research, 19(3), 365-384. https://doi.org/10.1506/CHWK-GMQ0-MLKE-K03V
• Chen, S., Chen, X., Cheng, Q., &Shevlin, T. (2010). Arefamilyfirmsmoretaxaggressivethannon-familyfirms? Journal of Financial Economics, 21.
• ChinWei, C., SiongChoy, C., &KuanYew, W. (2009). Is theMalaysiantelecommunicationindustryreadyforknowledgemanagementimplementation? Journal of Knowledge Management, 13(1), 69-87. https://doi.org/10.1108/13673270910931170
• Chong, C. W., &Chong, S. C. (2009). Knowledge managementprocesseffectiveness: Measurement of preliminaryknowledgemanagementimplementation. Knowledge Management Research&Practice, 7(2), 142-151. https://doi.org/10.1057/kmrp.2009.5
• Christensen, B. E., Glover, S. M., &Wood, D. A. (2012). Extreme EstimationUncertainty in Fair Value Estimates: ImplicationsforAuditAssurance. AUDITING: A Journal of Practice&Theory, 31(1), 127-146. https://doi.org/10.2308/ajpt-10191
• Ciampi, F., Giannozzi, A., Marzi, G., &Altman, E. I. (2021). Rethinking SME defaultprediction: A systematicliteraturereviewandfutureperspectives. Scientometrics, 126(3), 2141-2188. https://doi.org/10.1007/s11192-020-03856-0
• Ciampi, F., Marzi, G., Demi, S., &Faraoni, M. (2020). Thebig data-businessstrategyinterconnection: A grandchallengeforknowledgemanagement. A reviewandfutureperspectives. Journal of Knowledge Management, 24(5), 1157-1176. https://doi.org/10.1108/JKM-02-2020-0156
• Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., &Herrera, F. (2011). An approachfordetecting, quantifying, andvisualizingtheevolution of a researchfield: A practicalapplicationtotheFuzzySetsTheoryfield. Journal of Informetrics, 5(1), 146-166. https://doi.org/10.1016/j.joi.2010.10.002
• Cohen, J. R., &Hanno, D. M. (2000). Auditors’ Consideration of CorporateGovernanceand Management Control Philosophy in Preplanningand Planning Judgments. AUDITING: A Journal of Practice&Theory, 19(2), 133-146. https://doi.org/10.2308/aud.2000.19.2.133
• Coricelli, G., Joffily, M., Montmarquette, C., &Villeval, M. C. (2010). Cheating, emotions, andrationality: An experiment on taxevasion. ExperimentalEconomics, 13(2), 226-247. https://doi.org/10.1007/s10683-010-9237-5
• Coulter, N., Monarch, I., &Konda, S. (1998). Software engineering as seenthroughitsresearchliterature: A study in co-wordanalysis. Journal of theAmericanSocietyfor Information Science, 49(13), 1206-1223. https://doi.org/10.1002/(SICI)1097-4571(1998)49:13<1206::AID-ASI7>3.0.CO;2-F
• Cummings, R. G., Martinez-Vazquez, J., McKee, M., &Torgler, B. (2009). Tax morale affectstaxcompliance: Evidencefromsurveysand an artefactualfieldexperiment. Journal of EconomicBehavior&Organization, 70(3), 447-457. https://doi.org/10.1016/j.jebo.2008.02.010
• Dai, J., &Vasarhelyi, M. A. (2017). TowardBlockchain-Based Accounting andAssurance. Journal of Information Systems, 31(3), 5-21. https://doi.org/10.2308/isys-51804
• DeFond, M. L., Raghunandan, K., &Subramanyam, K. R. (2002). Do Non-Audit Service FeesImpairAuditorIndependence? EvidencefromGoingConcernAuditOpinions. Journal of Accounting Research, 40(4), 1247-1274. https://doi.org/10.1111/1475-679X.00088
• DeFond, M., & Zhang, J. (2014). A review of archivalauditingresearch. Journal of Accounting andEconomics, 58(2-3), 275-326. https://doi.org/10.1016/j.jacceco.2014.09.002
• DeHoratius, N., & Raman, A. (2008). Inventory RecordInaccuracy: An Empirical Analysis. Management Science, 54(4), 627-641. https://doi.org/10.1287/mnsc.1070.0789
• Dhami, S., & al-Nowaihi, A. (2007). Why do people pay taxes? Prospecttheoryversusexpectedutilitytheory. Journal of EconomicBehavior&Organization, 64(1), 171-192. https://doi.org/10.1016/j.jebo.2006.08.006
• DiVaio, A., Palladino, R., Hassan, R., &Escobar, O. (2020). Artificialintelligenceandbusinessmodels in thesustainabledevelopmentgoalsperspective: A systematicliteraturereview. Journal of Business Research, 121, 283-314. https://doi.org/10.1016/j.jbusres.2020.08.019
• Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., &Lim, W. M. (2021). How toconduct a bibliometricanalysis: An overviewandguidelines. Journal of Business Research, 133, 285-296. https://doi.org/10.1016/j.jbusres.2021.04.070
• Donthu, N., Kumar, S., &Pandey, N. (2020). A retrospectiveevaluation of Marketing Intelligenceand Planning: 1983–2019. Marketing Intelligence& Planning, 39(1), 48-73. https://doi.org/10.1108/MIP-02-2020-0066
• Doyle, J. T., Ge, W., &McVay, S. (2007). AccrualsQualityandInternal Control over Financial Reporting. The Accounting Review, 30. https://doi.org/10.2308/accr.2007.82.5.1141
• Ebrahim, A. (2003). AccountabilityInPractice: MechanismsforNGOs. World Development, 31(5), 813-829. https://doi.org/10.1016/S0305-750X(03)00014-7
• FakharManesh, M., Pellegrini, M. M., Marzi, G., &Dabic, M. (2021). Knowledge Management in theFourthIndustrialRevolution: MappingtheLiteratureandScopingFutureAvenues. IEEE Transactions on Engineering Management, 68(1), 289-300. https://doi.org/10.1109/TEM.2019.2963489
• Farber, D. B. (2005). RestoringTrustafterFraud: DoesCorporateGovernanceMatter? The Accounting Review, 80(2), 539-561. https://doi.org/10.2308/accr.2005.80.2.539
• Fortin, B., Lacroix, G., &Villeval, M.-C. (2007). Taxevasionandsocialinteractions. Journal of PublicEconomics, 91(11-12), 2089-2112. https://doi.org/10.1016/j.jpubeco.2007.03.005
• Francis, J. R., & Wang, D. (2008). TheJointEffect of Investor ProtectionandBig 4 Audits on EarningsQualityaroundthe World. Contemporary Accounting Research, 25(1), 157-191. https://doi.org/10.1506/car.25.1.6
• Frankel, R. M., Johnson, M. F., & Nelson, K. K. (2002). TheRelationbetweenAuditors’ FeesforNonaudit Services andEarnings Management. The Accounting Review, 35.
• Frey, B. S., &Torgler, B. (2007). Tax morale andconditionalcooperation. Journal of ComparativeEconomics, 35(1), 136-159. https://doi.org/10.1016/j.jce.2006.10.006
• Goodell, J. W., Kumar, S., Lim, W. M., &Pattnaik, D. (2021). Artificialintelligenceandmachinelearning in finance: Identifyingfoundations, themes, andresearchclustersfrombibliometricanalysis. Journal of BehavioralandExperimental Finance, 32, 100577. https://doi.org/10.1016/j.jbef.2021.100577
• Greenwood, R., Hinings, C. R., &Suddaby, R. (2002). TheorizingChange: The Role of Professional Associations in theTransformation of InstitutionalizedFields. Academy of Management Journal, 45(1), 58-80. https://doi.org/10.2307/3069285
• Gul, F. A., Kim, J.-B., &Qiu, A. A. (2010). Ownershipconcentration, foreignshareholding, auditquality, andstockpricesynchronicity: EvidencefromChina. Journal of Financial Economics, 95(3), 425-442. https://doi.org/10.1016/j.jfineco.2009.11.005
• Healy, P. M., &Palepu, K. G. (2001). Information asymmetry, corporatedisclosure, andthecapitalmarkets: A review of theempiricaldisclosureliterature. Journal of Accounting andEconomics, 31(1-3), 405-440. https://doi.org/10.1016/S0165-4101(01)00018-0
• Hjørland, B. (2013). Facetanalysis: Thelogicalapproachtoknowledgeorganization. Information Processing& Management, 49(2), 545-557. https://doi.org/10.1016/j.ipm.2012.10.001
• Hoopes, J. L., Mescall, D., &Pittman, J. A. (2012). Do IRS AuditsDeterCorporateTaxAvoidance? The Accounting Review, 87(5), 1603-1639. https://doi.org/10.2308/accr-50187
• Hurtt, R. K. (2010). Development of a ScaletoMeasure Professional Skepticism. AUDITING: A Journal of Practice&Theory, 29(1), 149-171. https://doi.org/10.2308/aud.2010.29.1.149
• Hurtt, R. K., Brown-Liburd, H., Earley, C. E., &Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: LiteratureSynthesisandOpportunitiesforFutureResearch. AUDITING: A Journal of Practice&Theory, 32(Supplement 1), 45-97. https://doi.org/10.2308/ajpt-50361
• I. vanHoek, R., Harrison, A., & Christopher, M. (2001). Measuring agile capabilities in thesupplychain. International Journal of Operations &Production Management, 21(1/2), 126-148. https://doi.org/10.1108/01443570110358495
• Janbaz, M., Hassan, M. K., Floreani, J., Dreassi, A., &Jiménez, A. (2022). Political risk in banks: A reviewandagenda. Research in International Business and Finance, 62, 101713. https://doi.org/10.1016/j.ribaf.2022.101713
• Janvrin, D., Bierstaker, J., &Lowe, D. J. (2008). An Examination of Audit Information TechnologyUseandPerceivedImportance. Accounting Horizons, 22(1), 1-21. https://doi.org/10.2308/acch.2008.22.1.1
• Joh, S. W. (2003). Corporategovernanceandfirmprofitability: EvidencefromKoreabeforetheeconomiccrisis. Journal of Financial Economics, 68(2), 287-322. https://doi.org/10.1016/S0304-405X(03)00068-0
• Johnstone, K. M., &Bedard, J. C. (2001). Engagement Planning, BidPricing, and Client Response in the Market forInitialAttestEngagements. The Accounting Review, 76(2), 199-220. https://doi.org/10.2308/accr.2001.76.2.199
• Johnstone, K. M., &Bedard, J. C. (2003). Risk Management in Client AcceptanceDecisions. The Accounting Review, 78(4), 1003-1025. https://doi.org/10.2308/accr.2003.78.4.1003
• Karamanou, I., &Vafeas, N. (2005). TheAssociationbetweenCorporateBoards, AuditCommittees, and Management EarningsForecasts: An Empirical Analysis. Journal of Accounting Research, 43(3), 453-486. https://doi.org/10.1111/j.1475-679X.2005.00177.x
• Kessler, M. M. (1963). Bibliographiccouplingbetweenscientificpapers. AmericanDocumentation, 14(1), 10-25. https://doi.org/10.1002/asi.5090140103
• Khan, A., Muttakin, M. B., &Siddiqui, J. (2013). CorporateGovernanceandCorporateSocialResponsibilityDisclosures: Evidencefrom an EmergingEconomy. Journal of Business Ethics, 114(2), 207-223. https://doi.org/10.1007/s10551-012-1336-0
• Khurana, I. K., & Raman, K. K. (2004). Litigation Risk andthe Financial ReportingCredibility of Big 4 versusNon-Big 4 Audits: EvidencefromAnglo-AmericanCountries. The Accounting Review, 79(2), 473-495. https://doi.org/10.2308/accr.2004.79.2.473
• Kim, Y., Park, M. S., &Wier, B. (2012). Is EarningsQualityAssociatedwithCorporateSocialResponsibility? The Accounting Review, 87(3), 761-796. https://doi.org/10.2308/accr-10209
• Kirchler, E., Hoelzl, E., &Wahl, I. (2008). Enforcedversusvoluntarytaxcompliance: The “slipperyslope” framework. Journal of EconomicPsychology, 29(2), 210-225. https://doi.org/10.1016/j.joep.2007.05.004
• Klein, A. (2002). Auditcommittee, board of directorcharacteristics, andearningsmanagement$. Journal of Accounting andEconomics, 26.
• KlevenJacobsen, H., Knudsen B., M., KreinerThustrup, C., Pedersen, S., &Saez, E. (2011). UnwillingorUnabletoCheat? EvidenceFrom a TaxAudit Experiment in Denmark. Econometrica, 79(3), 651-692. https://doi.org/10.3982/ECTA9113
• Kolk, A., &Perego, P. (2008). Determinants of theadoption of sustainabilityassurancestatements: An internationalinvestigation. Business Strategyandthe Environment, n/a-n/a. https://doi.org/10.1002/bse.643
• Krishnan, G. V., &Yu, W. (2011). Furtherevidence on knowledgespilloverandthejointdetermination of auditandnon‐auditfees. Managerial Auditing Journal, 26(3), 230-247. https://doi.org/10.1108/02686901111113181
• Krishnan, J. (2005). AuditCommitteeQualityandInternal Control: An Empirical Analysis. The Accounting Review, 80(2), 649-675. https://doi.org/10.2308/accr.2005.80.2.649
• Kuhn, J. R., &Sutton, S. G. (2010). Continuous Auditing in ERP SystemEnvironments: TheCurrentStateandFutureDirections. Journal of Information Systems, 24(1), 91-112. https://doi.org/10.2308/jis.2010.24.1.91
• Kumar, S., Lim, W. M., Pandey, N., & Christopher Westland, J. (2021). 20 years of Electronic Commerce Research. Electronic Commerce Research, 21(1), 1-40. https://doi.org/10.1007/s10660-021-09464-1
• Lawrence, A., Minutti-Meza, M., & Zhang, P. (2011). Can Big 4 versusNon-Big 4 Differences in Audit-QualityProxies Be Attributedto Client Characteristics? The Accounting Review, 86(1), 259-286. https://doi.org/10.2308/accr.00000009
• Levy, M., Hadar, I., Greenspan, S., &Hadar, E. (2010). Uncoveringculturalperceptionsandbarriersduringknowledgeaudit. Journal of Knowledge Management, 14(1), 114-127. https://doi.org/10.1108/13673271011015606
• Liu, Z., Yin, Y., Liu, W., &Dunford, M. (2015). Visualizingtheintellectualstructureandevolution of innovationsystemsresearch: A bibliometricanalysis. Scientometrics, 103(1), 135-158. https://doi.org/10.1007/s11192-014-1517-y
• López de Prado, M. (2019). Beyond Econometrics: A RoadmapTowards Financial Machine Learning. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3365282
• Marti, J. M. V. (2000). ICBS: IntellectualCapital Benchmarking Systems. International Journal of Technology Management, 20(5/6/7/8), 799. https://doi.org/10.1504/IJTM.2000.002890
• McGuire, S. T., Omer, T. C., & Wang, D. (2012). TaxAvoidance: DoesTax-SpecificIndustryExpertiseMake a Difference? The Accounting Review, 87(3), 975-1003. https://doi.org/10.2308/accr-10215
• Merediz-Solà, I., &Bariviera, A. F. (2019). A bibliometricanalysis of bitcoinscientificproduction. Research in International Business and Finance, 50, 294-305. https://doi.org/10.1016/j.ribaf.2019.06.008
• Moed, H. F., Glänzel, W., &Schmoch, U. (Ed.). (2005). Handbook of QuantitativeScienceandTechnologyResearch: TheUse of Publicationand Patent Statistics in Studies of S&T Systems. SpringerNetherlands. https://doi.org/10.1007/1-4020-2755-9
• Myers, J. N., Myers, L. A., &Omer, T. C. (2003). ExploringtheTerm of theAuditor-Client RelationshipandtheQuality of Earnings: A Case forMandatoryAuditorRotation? The Accounting Review, 78(3), 779-799. https://doi.org/10.2308/accr.2003.78.3.779
• Nelson, M. W., Elliott, J. A., &Tarpley, R. L. (2002). EvidencefromAuditorsaboutManagers’ andAuditors’ Earnings Management Decisions. The Accounting Review, 77(s-1), 175-202. https://doi.org/10.2308/accr.2002.77.s-1.175
• Noyons, E. C. M., Moed, H. F., & Van Raan, A. F. J. (1999). Integratingresearchperformanceanalysisandsciencemapping. Scientometrics, 46(3), 591-604. https://doi.org/10.1007/BF02459614
• O’Leary, D. E. (2017). Configuringblockchainarchitecturesfortransactioninformation in blockchainconsortiums: Thecase of accountingandsupplychainsystems. IntelligentSystems in Accounting, Finance and Management, 24(4), 138-147. https://doi.org/10.1002/isaf.1417
• Palmrose, Z.-V., Richardson, V. J., &Scholz, S. (2004). Determinants of market reactionstorestatementannouncements. Journal of Accounting andEconomics, 37(1), 59-89. https://doi.org/10.1016/j.jacceco.2003.06.003
• Peasnell, K. V., Pope, P. F., & Young, S. (2005). Board MonitoringandEarnings Management: Do Outside Directors InfluenceAbnormalAccruals? Journal of Business Finance <html_entGlyph="@amp;" Ascii="&amp;"/> Accounting, 32(7-8), 1311-1346. https://doi.org/10.1111/j.0306-686X.2005.00630.x
• Perego, P., &Kolk, A. (2012). Multinationals’ Accountability on Sustainability: TheEvolution of Third-partyAssurance of SustainabilityReports. Journal of Business Ethics, 110(2), 173-190. https://doi.org/10.1007/s10551-012-1420-5
• Pflugrath, G., Roebuck, P., &Simnett, R. (2011). Impact of AssuranceandAssurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of CorporateSocialResponsibility Information. AUDITING: A Journal of Practice&Theory, 30(3), 239-254. https://doi.org/10.2308/ajpt-10047
• Rennings, K., Ziegler, A., Ankele, K., & Hoffmann, E. (2006). Theinfluence of differentcharacteristics of the EU environmentalmanagementandauditingscheme on technicalenvironmentalinnovationsandeconomicperformance. EcologicalEconomics, 57(1), 45-59. https://doi.org/10.1016/j.ecolecon.2005.03.013
• Reverte, C. (2009). Determinants of CorporateSocialResponsibilityDisclosureRatingsby Spanish ListedFirms. Journal of Business Ethics, 88(2), 351-366. https://doi.org/10.1007/s10551-008-9968-9
• Rossetto, D. E., Bernardes, R. C., Borini, F. M., &Gattaz, C. C. (2018). Structureandevolution of innovationresearch in thelast 60 years: Reviewandfuturetrends in thefield of businessthroughthecitationsandco-citationsanalysis. Scientometrics, 115(3), 1329-1363. https://doi.org/10.1007/s11192-018-2709-7
• Schauer, A., Vasconcelos, A. C., & Sen, B. (2015). TheShaRInKframework: A holisticperspective on keycategories of influencesshapingindividualperceptions of knowledgesharing. Journal of Knowledge Management, 19(4), 770-790. https://doi.org/10.1108/JKM-12-2014-0519
• Simnett, R., Vanstraelen, A., &Chua, W. F. (2009). Assurance on SustainabilityReports: An International Comparison. The Accounting Review, 84(3), 937-967. https://doi.org/10.2308/accr.2009.84.3.937
• Sipahi, S., & Timor, M. (2010). Theanalytichierarchyprocessandanalytic network process: An overview of applications. Management Decision, 48(5), 775-808. https://doi.org/10.1108/00251741011043920
• Slemrod, J., & Weber, C. (2012). Evidence of theinvisible: Toward a credibilityrevolution in theempiricalanalysis of taxevasionandtheinformaleconomy. International TaxandPublic Finance, 19(1), 25-53. https://doi.org/10.1007/s10797-011-9181-0
• Small, H. (1973). Co-citation in thescientificliterature: A newmeasure of therelationshipbetween two documents. Journal of theAmericanSocietyfor Information Science, 24(4), 265-269. https://doi.org/10.1002/asi.4630240406
• Small, H. (2006). Trackingandpredictinggrowthareas in science. Scientometrics, 68(3), 595-610. https://doi.org/10.1007/s11192-006-0132-y
• Tunger, D., &Eulerich, M. (2018). Bibliometricanalysis of corporategovernanceresearch in German-speakingcountries: Applyingbibliometricstobusinessresearchusing a custom-madedatabase. Scientometrics, 117(3), 2041-2059. https://doi.org/10.1007/s11192-018-2919-z
• Turker, D., &Altuntas, C. (2014). Sustainablesupplychainmanagement in thefastfashionindustry: An analysis of corporatereports. European Management Journal, 32(5), 837-849. https://doi.org/10.1016/j.emj.2014.02.001
• White, H. D., & Griffith, B. C. (1981). Author cocitation: A literaturemeasure of intellectualstructure. Journal of theAmericanSocietyfor Information Science, 32(3), 163-171. https://doi.org/10.1002/asi.4630320302
• Wu, A. Y.-H., Little, V. J., &Low, B. (2016). Inboundopeninnovationforpharmaceuticalmarkets: A casestudy of an anti-diabeticdrug in-licensingdecision. Journal of Business &Industrial Marketing, 31(2), 205-218. https://doi.org/10.1108/JBIM-10-2013-0236
• Xie, B., Davidson, W. N., &DaDalt, P. J. (2003). Earningsmanagementandcorporategovernance: The role of the board andtheauditcommittee. Journal of Corporate Finance, 9(3), 295-316. https://doi.org/10.1016/S0929-1199(02)00006-8
• Yip, J. Y. T., Lee, R. W. B., &Tsui, E. (2015). Examiningknowledgeauditforstructuredandunstructuredbusinessprocesses: A comparativestudy in two Hong Kong companies. Journal of Knowledge Management, 19(3), 514-529. https://doi.org/10.1108/JKM-10-2014-0420
• Yoon, K., Hoogduin, L., & Zhang, L. (2015). Big Data as ComplementaryAuditEvidence. Accounting Horizons, 29(2), 431-438. https://doi.org/10.2308/acch-51076