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Citra Sukmadilaga
Fakultas Ekonomi Dan Bisnis, Universitas Padjadjaran
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
A BIBLIOMETRIC ANALYSIS OF COMPETENCE, PROFESSIONAL SKEPTICISM, AND DIGITAL FORENSICS IN INVESTIGATIVE AUDIT QUALITY Ramadhan, Muhamad Dias; Sukmadilaga, Citra; Mubarrok, Ahmad
JRAK Vol 17 No 2 (2025): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.30663

Abstract

The increasing complexity of financial fraud and corporate misconduct has heightened the demand for high-quality investigative audits. Achieving such quality, however, remains challenging, as it requires auditor competence, professional skepticism, and the effective use of digital forensic tools. This study aims at examining how these dimensions are reflected in the academic discourse on investigative audit quality. A bibliometric analysis was conducted using 66 documents indexed in Scopus between 2015 and 2025, mapping global publication trends, thematic clusters, and scholarly collaborations. The results indicate a significant rise in research after 2020, dominated by Business and Accounting, with growing contributions from Computer Science. Four thematic clusters emerged: audit quality and skepticism, fraud detection and competence, digitalization and forensic technology, and ethics and governance. These findings reveal research gaps, particularly in the combined study of skepticism and forensic technology, and emphasize the need for curriculum redesign, professional training, and adaptive regulation.
Co-Authors Abd. Akram H Adiningsih, Tutut Afiyana, Indria Fitri Agustiningsih, Maulina Anak Agung Istri Sri Wiadnyani Anindya, Desy Astrid Anita Dwi Utami Anita Dwi Utami Ardian Ardian Asmawanti-s, Dri Balgis, Putri Dona Billy Vidhya Rumbobiar Cempaka, Adisti Gilang Chairia Chairia Chairia Lubis Cupian Cupian devi, Meita candra Devianti Yunita Dewi Febriani Dewi, Divina Mahardika Dillak, Vaya Juliana Dini Rosdini Divina Mahardika Dewi Fajar, Akhmad Farah Dwi Puspitasari Fazriah, Siti Hamdi A Pertama Hani Meilita Purnama Subardi Hasibuan, Ahmad Basid Heryah, N. Hida Hiyanti Hida Hiyanti Hiyanti, Hida Holyness Nurdin Singadimedja Ida Farida Indri Yuliafitri Irawady, Cahya Jauhari, Rifqie Julialevi, Karina Odia Kusumaningrum, Nelsy Leny Suzan Lidya Agustina Lubis, Chairia Lucky Nugroho Megawati, Lokita Rizky Meutia Riany Mochammad Ridwan Mubarrok, Ahmad Muhammad Alam Mauludina mutmainah Nanik Rahayu Ngirfan, Achmad PALUPI, AGUSTIN PARDEDE, Mazmur Petrolis Nusa Perdana, Petrolis Nusa Pinondang, Victor Pramono, Sigid Eko Prima Yusi Sari Puspitasari, Farah Dwi Putri, Aliea Yenemia Putu Virra Indah Perdanawati, Luh Ramadhan, Muhamad Dias Rista Bintara, Rista Rochman Marota Rustandy, Teddy Saputra, Rishi Satria, Dy Ilham Sihombing, Elisabeth Soegieharto, Dhani Heryanto Solihat, Iis Sri Mulyani Srihadi Srihadi Sudrajat sudrajat Sulhani, Sulhani Tettet Fitijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti Tettet Fitrijanti, Tettet Tiara Gadis Riyanti Tiara Gadis Riyanti Tri Utami Lestari uswatun khasanah Vitra Yozi Wahyudin Zarkasyi, M. Wida Rahmayani, Melia Widayanti, Asti Winarningsih, Srihadi Yadiati, Winwin Yulinda Putri Prativi Zahra Nur Azizah Kamilah Zakarsi, Wahyudin Zarkasyi , Moh. Wahyudin Zarkasyi, Mochammad Wahyudin Zarkasyi, Wahyudin