Trend of Continuous Auditing Research: A Bibliometric Analysis

Abstract

The purpose of this study was to find out how the development of citations, publication trends, a collaboration of authors, trends in title terms, and trends in keyword terms in Continuous Auditing articles (2013)(2014)(2015)(2016)(2017)(2018)(2019)(2020)(2021)(2022). Data collection using publish or perish (PoP) software in bibliographic search as the initial database on Scopus. The results showed that from 200 scopus papers, the number of citations 2,5781 citations, with an average annual citation of 2915 citations, 14.58 citations per paper, and an average h-index of 26. The highest citations with authors from various countries; C. Sarkar (115 cites, rank 1). The most frequently used term in the title is continuous auditing with 27 items. It can be concluded that the trend of continuous auditing research is that various aspects are developed in preventing company failures and financial statement errors in the future.