2019
DOI: 10.2139/ssrn.3496040
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Four Decades of Audit Committee Research: A Bibliometric Analysis (1977 – 2018)

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Cited by 7 publications
(6 citation statements)
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References 223 publications
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“…The results indicate that internal auditors work in accounting fragmented from other corporate governance parties. In post-SOX, Behrend and Eulerich (2019) further conducted a bibliometric analysis on the audit committee of 92 published articles in six leading accounting journals from 1977-2018. It reveals that audit committee corporate oversight and its effect on financial reporting and internal control quality shows a higher homogeneity in audit committee-related studies in leading accounting journals, especially regarding sampling selection.…”
Section: Bibliometric Analysis Studies Of Audit and Corporate Governancementioning
confidence: 99%
“…The results indicate that internal auditors work in accounting fragmented from other corporate governance parties. In post-SOX, Behrend and Eulerich (2019) further conducted a bibliometric analysis on the audit committee of 92 published articles in six leading accounting journals from 1977-2018. It reveals that audit committee corporate oversight and its effect on financial reporting and internal control quality shows a higher homogeneity in audit committee-related studies in leading accounting journals, especially regarding sampling selection.…”
Section: Bibliometric Analysis Studies Of Audit and Corporate Governancementioning
confidence: 99%
“…Behrend ve Eulerich (2019Eulerich ( ), 1977Eulerich ( -2018 yıllarındaki denetim komitesi üzerine yazılmış Scopus veri tabanından ulaşılan 92 makaleyi bibliyometrik analiz yöntemiyle incelemişlerdir. Kaya (2019), Türkiye'de 1995-2018 yıllarında denetim konusunda yazılan 128 doktora tezini içerik analizi yöntemiyle incelemiş, araştırma sonuçlarına göre, bu alanda en fazla tez "Marmara Üniversitesi"nde yazılmış, tezlerde en yoğun çalışılan konu iç denetim/iç denetçi olmuştur.…”
Section: Li̇teratür Taramasiunclassified
“…Bu konular ile özellikle "iç denetim", "kurumsal yönetim", "denetim komitesi", "denetim kalitesi", "kazanç yönetimi", "risk yönetimi", "iç denetim fonksiyonu" konuları arasında güçlü bağlantılar mevcuttur. Behrend ve Eulerich (2019), iç denetim fonksiyonun kalitesinin finansal raporlama sürecinin kalitesiyle ilişkili olduğu için özellikle SOX sonrası dönemde, iç denetimin kurumsal yönetim araştırmalarında etkili bir konuma geldiğini ifade etmişlerdir.…”
Section: Sonuç Ve Değerlendi̇rmeunclassified
“…To our knowledge, research with bibliometric approach for mapping sharia audits is limited. The previous bibliometric studies focus on audit quality (Ciger, 2020), current state of internal audit (Ali et al, 2018), and audit committee during four decades 1977-2018 (Behrend & Eulerich, 2020). Meanwhile previous studies on shariah audit were dominated using common approaches such as Analytical Network Process by Akbar, Mardian and Anwar (2015); survey by Mardiyah and Mardian (2015), Salleh et al, (2019), and Kamaruddin and Hanefah (2017); a qualitative conceptual framework by Yasoa et al, (2018); semi-structured interviews by Yahya and Mahzan (2012), Yazkhiruni et al, (2018) and Yasoa' et al, (2020) and combination between interview and survey using questionnaires by and Alam et al, (2020).…”
Section: Introductionmentioning
confidence: 99%