Abstract
This research analyzes and presents the trend and development of research topics on internal audit quality public sector organization using bibliometric analysis. A bibliometric analysis was used to obtain a structured overview and the development about research trend on internal audit quality public sector organization domain. Researchers use google scholar to get data and analyses with VOSviewer software and Scopus Analyze Search Results. The keywords “internal audit” AND “audit quality” AND “public sector organizations” OR “local government” was used and found 276 articles as a sample. These articles are published between 1992 and August 10, 2023.
Based on the best of our knowledge, this is the first paper that analyzes the research trend on internal audit quality public sector organization with use bibliometric analysis. In addition, for exploring and analyzing large volumes of scientific research, the use of bibliometric analysis is a popular and rigorous method. The Scopus database was used in this study because Scopus is one of the major international publishers that successfully combines a comprehensive, highly curated abstract and citation database with enriched data and connected academic literature across a wide range of fields.
This study find an fluctuation trend in number of publications on internal audit quality public sector organization research, and the “Business, Management and Accounting” is the most active journal publishing this topic. As of August 10, 2023, a total of 276 documents have been found and studied. The research document by year, documents and source kinds, document by author, subject area, distribution of publications by countries, most active institutions, authorship, and citation analysis are reported in this article using common bibliometric indicators. The findings indicate that the rate of research development has been increasing on internal audit quality public sector organization from 2017 until 2023. For the document and source type, the highest was an article with 237 documents, and the source type, jornal, was the highest with 90.94%. The majority of subject areas were business, management, and accounting (207). The keywords that appeared the most were internal audit with 32, audit quality with 21, and public sector with 18. The country with the most contributions was Indonesia, with 59 publications.
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Agustiawan, Yusoff, M.N.H., Abdullah, T. (2024). Bibliometric Analysis of Internal Audit Quality of Public Sector Organizations. In: Mansour, N., Bujosa, L. (eds) Islamic Finance. Contributions to Management Science. Springer, Cham. https://doi.org/10.1007/978-3-031-48770-5_24
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