Five Decades of Internal Audit Research

This article offers a bibliometric analysis of published internal audit (IA) research between ۱۹۸۱ and ۲۰۲۵. 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. (۲۰۰۶) 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.

کلیدواژه ها:

Internal audit ، Computational Literature Review ، Bibliometrics ، Citation analysis ، Bibliometrix R package