A research profile on internal audit quality
Gaps in internal audit function (IAF), such as internal audit quality (IAQ), began to be pointed out by studies carried out after Sarbanes-Oxley (SOX) Act publication. As a subject still under development in the literature, this article seeks to delineate a research profile for the IAQ in the period...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | Brasil |
| Recursos: | Universidade Federal do Ceará (UFC) |
| Repositorio: | Contextus (Fortaleza. Online) |
| Idioma: | inglés |
| OAI Identifier: | oai:periodicos.ufc:article/72469 |
| Acesso em linha: | http://periodicos.ufc.br/contextus/article/view/72469 |
| Access Level: | acceso abierto |
| Palavra-chave: | internal audit activity internal audit quality Sarbanes-Oxley Act research profile bibliometric profile atividade de auditoria interna qualidade na auditoria interna Lei Sarbanes-Oxley perfil de pesquisa perfil bibliométrico actividad de auditoría interna calidad en auditoría interna Ley Sarbanes-Oxley perfil de investigación |
| Resumo: | Gaps in internal audit function (IAF), such as internal audit quality (IAQ), began to be pointed out by studies carried out after Sarbanes-Oxley (SOX) Act publication. As a subject still under development in the literature, this article seeks to delineate a research profile for the IAQ in the period from 1999 to 2021. To this end, a bibliometric profile on the subject was conducted, resulting in the identification of how the research area has progressed over the last 22 years, encompassing research clusters, main fields of study and citations networks. As a result, two maps were created: one based on text data and one based on bibliographic data. |
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