Review on Islamic Accounting
Vol. 2 No. 2 (2022): Review on Islamic Accounting

Research Map on Islamic Audit Literatures

Mimma Maripatul Uula (Tazkia Islamic University College)



Article Info

Publish Date
31 Dec 2022

Abstract

This study aims to see the development of research "Islamic Audit” around the world published by journals with that theme. This study used a qualitative method with a blibliometric analysis approach. The data used is secondary data with the theme "Islamic Audit” which comes from the Scopus database. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the research development blibliometric map "Islamic Audit". Based on the bibliometric keyword mapping, there are 6 clusters that can be research lines. The 6 clusters are (1) Shariah audit governance, (2) Development of Islamic audit control, (3) Shariah compliance for Islamic audit, (4) Corporate governance in Islamic auditing, (5) Audit report lag and extent in Islamic auditing, and (6) Risk management in Islamic audit. Then the words most used are shariah audit, effectiveness, system, Islamic financial institution, governance, and shariah compliance.

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Journal Info

Abbrev

RIA

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Review on Islamic Accounting adalah publikasi ilmiah yang diterbitkan oleh SMART Insight yang berada di bawah lembaga riset SMART Indonesia. Sharia Economic Applied Research and Training (SMART) adalah lembaga penelitian di Indonesia yang fokus pada riset seputar ekonomi dan keuangan Islam. Review ...