Audit And Exit: A Decade Of Research On Internal Auditor Turnover Through A Bibliometric Lens
Keywords:
bibliometric analysis, auditor, internal audit turnoverAbstract
This study sought to explore the evolution of scholarly research concerning internal audit tenure and auditor turnover through a bibliometric analysis. Publications indexed in the Web of Science database from 2005 to 2024 were systematically analysed to identify research trends and patterns. The descriptive bibliometric analysis facilitated the creation of a comprehensive tabulation of relevant literature, particularly emphasising significant research on auditor turnover. Key variables examined included publication year, leading authors and their affiliations, the top 10 institutions, and dominant research areas. Through the employment of scientific quantitative analysis and statistical methods, the study provided valuable insights aimed at bridging existing gaps in the literature. The findings highlighted the growing academic interest in internal audit tenure, particularly in relation to auditor independence, audit quality, and organisational governance. Furthermore, this study not only delineated the intellectual structure of the field but also identified emerging themes and underexplored areas, thereby establishing a solid foundation for future research in internal auditing and human capital management.
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