A bibliometric analysis of information technology and auditing publications

Volume 2, Issue 1 (Feb-May)

Authors: Kofi Adesi Kyei, Joseph Daniels , Jamilatu Suhyini Seidu, Martha Coleman, Andrew Yaw Nyantakyi, Michael Opoku Nyantakyi and Justina Baaba Kyei

DOI: doi.org/10.64848/WMJ.2.1.2026.63-75

Page No: 63-75

Keywords: Information Technology, Auditing, Block chain, Bibliometric review

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Abstract

The recent demands of society as a result of modernisation have increased the need for information technology in auditing. This study seeks to evaluate the relationship between information technology and auditing while assessing the degree of information available for practitioners, students and researchers. Bibliometric and content analysis was used to review the auditing profession with regard to information technology. The study utilised data from the Scopus database for the period 1990 to 2023. A total of 637 documents were analysed. Citation analysis of documents and authors was applied in determining the impactful journals and influential authors in information technology within the auditing profession. The spontaneous increase in the number of publications over the years is evidence of the degree of research done on the subject. The analysis revealed that there is a positive relationship between auditing and information technology. The audit practice is seen to have involved meeting the demands of modern business by diversifying to cover different aspects of technological advancements being used in business. This resulted in the discovery of different audit and information technology forms that are linked to enable the achievement of objectives. The audit function has become a critical role required by stakeholders to ensure accountability for resources. Information technology has become an integral part of business processes aimed at ensuring efficient and effective operations. Consequently, I.T. is applied by auditors to evaluate technologically inclined businesses or enhance their operations.