A research profile on internal audit quality
نویسندگان
چکیده
Gaps in internal audit function (IAF), such as quality (IAQ), began to be pointed out by studies carried after Sarbanes-Oxley (SOX) Act publication. As a subject still under development the literature, this article seeks delineate research profile for IAQ period from 1999 2021. To end, bibliometric on was conducted, resulting identification of how area has progressed over last 22 years, encompassing clusters, main fields study and citations networks. result, two maps were created: one based text data bibliographic data.
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ژورنال
عنوان ژورنال: Contextus
سال: 2022
ISSN: ['1678-2089', '2178-9258']
DOI: https://doi.org/10.19094/contextus.2022.72469