EXAMINING THE EVOLUTION AND TRENDS OF AUDIT RESEARCH IN ALGERIA THROUGH BIBLIOMETRIC ANALYSIS OF ASJP PUBLICATIONS

Abstract

The field of auditing has evolved with the widespread adoption of technology, leading to the audit of various types of information, including financial, quantitative, qualitative, and technical data. This study aims to provide a comprehensive bibliometric analysis of audit research using evidence from Algerian scientific journal platforms. The study updates researchers and practitioners' knowledge and informs decision-makers about current phenomena and trends. The analysis examines the methodology, language, approach, nature of authorship, and publication trends in the field of auditing. Using the Algerian Scientific Journals Platform as data sources, the study identified a total of 390 papers published on auditing from 2008 to 2021. The study found that external auditing had the most scientific articles, followed by internal auditing, with 117 and 91 papers, respectively. The empirical approach had been the preferred method of research at 70%. The findings suggest the need for more research addressing specialized audits in increasingly complex business and corporate environments. The study also provides insights into recent trends in auditing, which can help academicians explore new research opportunities, guide Postdoc researchers and future Ph.D. students, and inform decision-makers.