Bibliometric Analysis Research on Audit Nexus in Corporate Governance

Abstract

Audit study on corporate governance and its influence on the corporate organisation is expanding exponentially. It has been undeniable after the 2007-2008 financial crisis and corporate scandals. This review provides an overview of the evolution of scholarly literature on the relationship between audit and corporate governance in peer-reviewed publications published between 2010 and 2020. The study has used a bibliometric technique to review 48 researched documents from the Scopus database. The review highlights document type, publication trend, journal types, influential authors, impactful papers, and keyword co-occurrence network through VOSviewer visualisation. In addition, the findings uncover new trends that have surfaced over the past few decades and suggest possible future lines of research. This study contributes to our understanding of audit in corporate governance studies by reviewing documents systematically using bibliometric techniques and VOSviewer analysis for the study period.