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p-Index From 2020 - 2025
0.408
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All Journal Golden Ratio of Finance Management Golden Ratio of Social Science and Education Golden Ratio of Auditing Research
Fitriana, F.
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Bibliometric Analysis of The Development of Forensic Audit Research Based on VOS-Viewer Kurniawan, Sunny Agung; Mayuri, Ni Kadek Lila; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Finance Management Vol. 5 No. 1 (2025): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i1.1013

Abstract

This study aims to analyze the development and trends of research in forensic auditing through a bibliometric approach using VOSviewer software. Focusing on publications from 2012 to 2024, the study evaluates key themes, collaborations between researchers, and the relationship between methodology and geographic context. The method used is bibliometric analysis with a network visualization, overlay, and density approach, which maps keywords from related literature to identify thematic patterns and associations. The results of the study show three main thematic clusters. The first cluster highlights the relationship between forensic auditing and economic development, focusing on methodologies and contributions to economic growth. The second cluster emphasizes an empirical approach that uses primary and secondary data to evaluate the influence of certain variables in forensic audits. The third cluster focuses on the local context, particularly Indonesia, focusing on the application of technology in detecting and preventing economic crimes. The overlay visualization also reveals the evolution of research themes, from early conceptual issues such as "economy" and "methodology" to applicable topics such as "technology" and "crime." The study found that collaboration between researchers, institutions, and countries is crucial in expanding the scope of research and integrating technological innovations such as blockchain and data mining. These findings provide in-depth insights into trends, research gaps, and opportunities for future exploration, helping to strengthen the role of forensic audits in supporting financial transparency and accountability.  
The Trend of Audit Quality Development: A Scopus-Based Bibliometric Analysis Nurachman, Indriyani Astuti; Heryana, Regina Putri; Luthfi, Dwi; Fitriana, F.; Santoso, Rachmat Agus
Golden Ratio of Social Science and Education Vol. 5 No. 1 (2025): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grsse.v5i1.1086

Abstract

This study presents a bibliometric analysis of audit quality research trends using VOS viewer, examining 913 Scopus-indexed articles from 2020-2023. Through co-citation and co-occurrence analysis, we identify key developments and knowledge gaps in the field. Findings indicate sustained growth in audit quality research, with publications peaking at 288 articles in 2023 (a 29.7% increase from 2022). The intellectual structure reveals DeFond and Zhang's (2014) work as most influential (147 citations), while network analysis uncovers nine thematic clusters. Notably, we identify under-researched areas including key audit matters, AI applications, and audit efficiency metrics. The analysis particularly highlights the growing relevance of digital transformation themes - artificial intelligence, integrated reporting, and technological efficiency measures - as emerging frontiers in audit quality research. These findings provide: (1) a systematic mapping of the field's evolution, (2) quantitative validation of research trends, and (3) priority directions for future studies. The study contributes to auditing literature by offering empirical evidence of shifting research focus toward technology-integrated audit processes, suggesting the need for more work examining how digital innovations impact quality measurement and assurance practices. Practitioners and researchers can leverage these insights to align investigations with current industry demands and technological advancements in the auditing profession.
Bibliometric Analysis of Auditor Switching Development with Vosviewer Anisa, Asti Sri; Santoso, Rachmat Agus; Fitriana, F.
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1462

Abstract

The decision of a company to switch auditors, known as auditor switching, is a significant issue in the accounting field as it relates to auditor independence, regulatory frameworks, and the dynamics of auditor-client relationships. This study analyzes the development of auditor switching literature using a bibliometric approach based on 103 articles indexed in Scopus from 1988 to 2025. Utilizing VOSviewer software, the research identifies publication trends, core journals, and four main keyword clusters that reflect key research focuses: regulation, internal company conditions, financial pressure, and managerial motivation. The findings reveal a steady increase in publications, peaking in 2019. These results provide a comprehensive overview of the auditor switching research landscape and offer directions for future studies.
Co-Authors Anisa, Asti Sri Heryana, Regina Putri Kurniawan, Sunny Agung Luthfi, Dwi Mayuri, Ni Kadek Lila Nurachman, Indriyani Astuti Santoso, Rachmat Agus