BIBLIOMETRIC ANALYSIS ON AUDITOR PERFORMANCE RESEARCH
Keywords:
Auditor Performance; Bibliometric Analysis
Abstract
Auditor performance is a general topic that has been extensively researched worldwide. However, of course, some aspects are still minimally discussed in previous research. Therefore, this study applied a bibliometric analysis to find out the overall picture and aspects or matters that were still rarely discussed about auditor performance. The data source is obtained from Scopus with a publication time span of 2013-2022 and the keyword "Auditor Performance". The number of studies that became the data in this study was 506 studies. These data were analyzed using the VOS Viewer software. Based on the results of the bibliometric analysis, it is concluded that the variable or aspect that has been widely studied in the auditor's performance keyword is audit quality. Then, the aspect or variable that can be a novelty idea is big data. Further researchers can explore or discuss more deeply related to big data and its relationship to auditor performance.
References
Bauer, T. D., Humphreys, K. A., & Trotman, K. T. (2022). Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond. Auditing, 41(1), 3–23.
Boland, C., Brown, V. L., & Dickins, D. (2020). Standard-setting in Auditing: Insights from PCAOB Inspections. Journal of Accounting and Public Policy, 39(4).
Brazel, J. F., Brown, V. L., & Sidgman, J. (2022). Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate. Current Issues in Auditing, 16(2), 17–23.
Brown, Veena L., & Harris, E. E. (2022). The Association of Female Leaders with Donations and Operating Margin in Nonprofit Organizations. Journal of Business Ethics.
Brown, Veena Looknanan, Coram, P. J., Dennis, S. A., Dickins, D., Earley, C. E., Higgs, J. L., Schaefer, T. J., & Tatum, K. W. (2019). Comments of The Auditing Standards Committee of The Auditing Section of The American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and . Current Issues in Auditing, 13(1), C1–C9.
Budisantoso, A. (2017). Time Series: Data Juga Bisa Meramal. Agungbudisantoso.Com. https://agungbudisantoso.com/time-series-data-juga-bisa-meramal/
Chang, L. J., Cheng, M. M., & Trotman, K. T. (2013). The Effect of Outcome and Process Accountability on Customer-Supplier Negotiations. Accounting, Organizations and Society, 38(2), 93–107.
Chen, W., Khalifa, A. S., Morgan, K. L., & Trotman, K. T. (2018). The Effect of Brainstorming Guidelines on Individual Auditors’ Identification of Potential Frauds. Australian Journal of Management, 43(2), 225–240.
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684.
Cuong, N. H. (2011). Factors Causing Enron’s Collapse: An Investigation into Corporate Governance and Company Culture. Corporate Ownership & Control, 8(3), 585–593.
Durney, M., Elder, R. J., & Glover, S. M. (2014). Field Data on Accounting Error Rates and Audit Sampling. Auditing, 33(2), 79–110.
Glover, S. M., & Prawitt, D. F. (2014). Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing, 8(2), P1–P10.
Glover, S. M., Taylor, M. H., & Wu, Y.-J. (2019). Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements? Contemporary Accounting Research, 36(3), 1417–1460.
Kim, S., & Trotman, K. T. (2015). The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism. Accounting and Finance, 55(4), 1015–1040.
Nunen, K. van, Li, J., Reniers, G., & Ponnet, K. (2018). Bibliometric Analysis of Safety Culture Research. Safety Science, 108, 248–258.
Peecher, M., Solomon, I., & Trotman, K. T. (2013). An Accountability Framework for Financial Statement Auditors and Related Research Questions. Accounting, Organizations and Society, 38(8), 596–620.
Price, D. J. S. (1963). Little Science, Big Science. Columbia University Press.
Rodrigues, S. P., Eck, N. J. van, Waltman, L., & Jansen, F. W. (2014). Mapping Patient Safety: A Large-Scale Literature Review Using Bibliometric Visualisation Techniques. BMJ Open, 4(3), 1–8.
Sidgman, J., Brown, V. L., & Brazel, J. (2022). The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance. Journal of Information Systems, 35(3), 155–175.
Susanti, N. S., Amalia, S. S., Rachmawati, T., Simanjuntak, J. G. G. P., M.R.H, D. T., & Manuel, A. (2022). Identifying a Research Gap in Indonesian Governance. The 3rd International Conference on Governance, Public Administration, and Social Science (ICoGPASS), 370–380.
Trotman, K. (2014). Judgement and Decision Making. In The Routledge Companion to Auditing (pp. 200–218).
Trotman, K. T., Bauer, T. D., & Humphreys, K. A. (2015). Group Judgment and Decision Making in Auditing: Past and Future Research. Accounting, Organizations and Society, 47, 56–72.
Wang, B., Pan, S.-Y., Ke, R.-Y., Wang, K., & Wei, Y.-M. (2014). An Overview of Climate Change Vulnerability: A Bibliometric Analysis Based on Web of Science Database. Nat Hazards, 74, 1649–1666.
Wei, L., & Zhao, Y. (2015). Bibliometric Analysis of Global Environmental Assessment Research in a 20-Year Period. Environmental Impact Assessment Review, 50, 158–166.
Wigati, L. (2017). Pengaruh Role Stress dan Independensi terhadap Kinerja Auditor Internal dalam Prespektif Etika Kerja Islam (Studi pada Inspektorat Kota Bandar Lampung).
Zhou, Z., Goh, Y. M., & Li, Q. (2015). Overview and Analysis of Safety Management Studies in The Construction Industry. Safety Science, 72, 337–350.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Boland, C., Brown, V. L., & Dickins, D. (2020). Standard-setting in Auditing: Insights from PCAOB Inspections. Journal of Accounting and Public Policy, 39(4).
Brazel, J. F., Brown, V. L., & Sidgman, J. (2022). Can Your Audit Team Effectively Multitask? It Might Depend on How They Communicate. Current Issues in Auditing, 16(2), 17–23.
Brown, Veena L., & Harris, E. E. (2022). The Association of Female Leaders with Donations and Operating Margin in Nonprofit Organizations. Journal of Business Ethics.
Brown, Veena Looknanan, Coram, P. J., Dennis, S. A., Dickins, D., Earley, C. E., Higgs, J. L., Schaefer, T. J., & Tatum, K. W. (2019). Comments of The Auditing Standards Committee of The Auditing Section of The American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and . Current Issues in Auditing, 13(1), C1–C9.
Budisantoso, A. (2017). Time Series: Data Juga Bisa Meramal. Agungbudisantoso.Com. https://agungbudisantoso.com/time-series-data-juga-bisa-meramal/
Chang, L. J., Cheng, M. M., & Trotman, K. T. (2013). The Effect of Outcome and Process Accountability on Customer-Supplier Negotiations. Accounting, Organizations and Society, 38(2), 93–107.
Chen, W., Khalifa, A. S., Morgan, K. L., & Trotman, K. T. (2018). The Effect of Brainstorming Guidelines on Individual Auditors’ Identification of Potential Frauds. Australian Journal of Management, 43(2), 225–240.
Christensen, B. E., Glover, S. M., Omer, T. C., & Shelley, M. K. (2016). Understanding Audit Quality: Insights from Audit Professionals and Investors. Contemporary Accounting Research, 33(4), 1648–1684.
Cuong, N. H. (2011). Factors Causing Enron’s Collapse: An Investigation into Corporate Governance and Company Culture. Corporate Ownership & Control, 8(3), 585–593.
Durney, M., Elder, R. J., & Glover, S. M. (2014). Field Data on Accounting Error Rates and Audit Sampling. Auditing, 33(2), 79–110.
Glover, S. M., & Prawitt, D. F. (2014). Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing, 8(2), P1–P10.
Glover, S. M., Taylor, M. H., & Wu, Y.-J. (2019). Mind the Gap: Why Do Experts Have Differences of Opinion Regarding the Sufficiency of Audit Evidence Supporting Complex Fair Value Measurements? Contemporary Accounting Research, 36(3), 1417–1460.
Kim, S., & Trotman, K. T. (2015). The Comparative Effect of Process and Outcome Accountability in Enhancing Professional Scepticism. Accounting and Finance, 55(4), 1015–1040.
Nunen, K. van, Li, J., Reniers, G., & Ponnet, K. (2018). Bibliometric Analysis of Safety Culture Research. Safety Science, 108, 248–258.
Peecher, M., Solomon, I., & Trotman, K. T. (2013). An Accountability Framework for Financial Statement Auditors and Related Research Questions. Accounting, Organizations and Society, 38(8), 596–620.
Price, D. J. S. (1963). Little Science, Big Science. Columbia University Press.
Rodrigues, S. P., Eck, N. J. van, Waltman, L., & Jansen, F. W. (2014). Mapping Patient Safety: A Large-Scale Literature Review Using Bibliometric Visualisation Techniques. BMJ Open, 4(3), 1–8.
Sidgman, J., Brown, V. L., & Brazel, J. (2022). The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance. Journal of Information Systems, 35(3), 155–175.
Susanti, N. S., Amalia, S. S., Rachmawati, T., Simanjuntak, J. G. G. P., M.R.H, D. T., & Manuel, A. (2022). Identifying a Research Gap in Indonesian Governance. The 3rd International Conference on Governance, Public Administration, and Social Science (ICoGPASS), 370–380.
Trotman, K. (2014). Judgement and Decision Making. In The Routledge Companion to Auditing (pp. 200–218).
Trotman, K. T., Bauer, T. D., & Humphreys, K. A. (2015). Group Judgment and Decision Making in Auditing: Past and Future Research. Accounting, Organizations and Society, 47, 56–72.
Wang, B., Pan, S.-Y., Ke, R.-Y., Wang, K., & Wei, Y.-M. (2014). An Overview of Climate Change Vulnerability: A Bibliometric Analysis Based on Web of Science Database. Nat Hazards, 74, 1649–1666.
Wei, L., & Zhao, Y. (2015). Bibliometric Analysis of Global Environmental Assessment Research in a 20-Year Period. Environmental Impact Assessment Review, 50, 158–166.
Wigati, L. (2017). Pengaruh Role Stress dan Independensi terhadap Kinerja Auditor Internal dalam Prespektif Etika Kerja Islam (Studi pada Inspektorat Kota Bandar Lampung).
Zhou, Z., Goh, Y. M., & Li, Q. (2015). Overview and Analysis of Safety Management Studies in The Construction Industry. Safety Science, 72, 337–350.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-11-22
How to Cite
Jannah, I., & Widuri, R. (2022). BIBLIOMETRIC ANALYSIS ON AUDITOR PERFORMANCE RESEARCH. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(3), 1423-1432. https://doi.org/10.31955/mea.v6i3.2494
Section
Articles
Copyright (c) 2022 Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi)
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
