Bibliometric Analysis of Audit Delay in the Dimensions Database during 2013-2022

Roni Budianto

Abstract


Research on audit delay is currently growing rapidly. So that many researchers are interested in continuing to develop it, such as analyzing the company's internal and external factors which also determine the occurrence of audit delay. But until now the publication has not been well mapped. Therefore, this paper aims to map research publications related to the topic of audit delay on database dimensions. By using the keyword "audit delay", 543 publications were obtained consisting of articles, preprints, and proceedings. The method used is bibliometric analysis with the help of software R. The results found that the development of audit delay publications from 2013 to 2022 continued to increase, but the situation fluctuated yearly and tended to decrease. This means the articles published early in the years are the most widely cited. The most relevant publication source is the Accounting Journal. But it does not have a big impact. On the other hand, the Managerial Auditing Journal is the source that has the most impact on the development of audit delay publications. Some of the most productive authors were detected: Hoitash R, Hoitash U, and Khilf H. However, only Khilf H. had the most impact.

Keyword: audit delay; bibliometric; dimensions

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References


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