The Trends of Research on Performance Audit: Bibliometric and Visualization Analysis

Abstract

The aim of this study is to determine the trend of research on performance audit. The research examined within the scope of the study were obtained from the Scopus database. The database was searched with the keyword “performance audit”. In addition, only articles published in English in journals in the fields of Business, Management and Accounting, Economics, Econometrics and Finance were included in the scope of the research. As a result of the search, 158 articles were found and these articles were manually examined one by one, and the articles that were not related to the subject were excluded from the research by the author. A total of 133 articles were analyzed in the study. Bibliometric and visualization analysis were applied to the articles within the scope of the study. According to the results of the study, Australia is the country that contributes the most in terms of publications to the field of performance auditing; in terms of citation, it is UK. In addition, subjects such as supreme audit institutions, financial audit, budget, financial control, and accounting fraud continue to be discussed in connection with performance auditing. Although the subject of the study is suitable for bibliometric analysis, it has been determined that it has not yet developed in the literature, and it is expected that the study will contribute to the relevant literature in this respect.