Exploring the relationship between audit and technology. A bibliometric analysis. Issue 5 (26th October 2020)

• Record Type: Journal Article
• Authors: Lamboglia, Rita; Lavorato, Domenica; Scornavacca, Eusebio; Za, Stefano
• Is Part Of: Meditari accountancy research. Volume 29:Issue 5(2021)
• Page Start: 1233
• Page End: 1260
• Publication Date: 2020-10-26
• Subjects: Technology -- Audit -- Bibliometric analysis -- Co-occurrences -- Co-words analysis -- Conceptual structure map; Accounting -- Periodicals; Finance -- Periodicals; 657.05
• DOI: 10.1108/MEDAR-03-2020-0836
• Languages: English
• ISSNs: 2049-372X

Abstract

Abstract : Purpose: The purpose of this study is to map the conceptual structure of the body of knowledge linking digital technologies and auditing, with the aim of contributing to a better understanding of this research stream. Design/methodology/approach: This research develops a bibliometric analysis of 256 articles following two steps. The analysis of descriptive performance indicators identifies the main traits of the community of scholars debating audit and technology in terms of publications, productive countries and authors, as well as the publication's impact of the target journals concerning specific fields, number of citations per country and most cited articles in the data set. To analyse the conceptual structure of the data set, the study performs a co-word analysis adopting social network analysis tools. Findings: The results highlight a growing academic interest in the research topic, especially in the past few years. The bibliometric analysis reveals three main topics concerning the use and application of technology in the audit profession: the adoption of continuous auditing and continuous monitoring in the auditing profession; the use of software tools in the audit profession; the connections between information systems and audit. Originality/value: This paper contributes to the field by providing an examination of the current state of the art of research on the use and application of technology in the audit profession as well as identifying the current gaps in the literature and, most importantly, propose a research agenda for the field.