Bibliometric Analysis of Academic Studies in the Field of Internal Audit and Determination of Factors Affecting their Citations

Abstract

Internal audit activities are vital for the continuity of businesses. This situation is carefully followed by the researchers. Therefore, researchers carry out academic studies on the effectiveness, efficiency, etc. of internal audit. This study is carried out in order to make a bibliometric analysis of academic studies in the field of internal audit and to determine the factors that affect the probability of being cited. In the research, 226 articles published on the Dergipark platform in the period of 2013-2022 are included and the citations to the studies are obtained from Google Scholar. In the evaluation of the data, bibliometric analysis and logistic regression analysis methods are used. As a result of the bibliometric analysis, the most studies are carried out in 2019 with 37 articles. 226 studies published in the 2013-2022 period received 1,350 citations in total. 92% of the studies are published in Turkish and 8% in English. It is determined that studies with 3 authors received more citations. When the citations from the published studies are examined, it is determined that the other category is in the first place in terms of total and international citations, and the full professor category is in the first place in terms of national citations. The keywords of 216 (95.6%) of 226 articles within the scope of our study include the phrase "internal audit". In the logistic regression analysis of the citation probabilities of the articles included in the review, it is found that there is a positive and significant relationship between the age of the article, presence of the phrase "internal audit" among its keywords, at least one of the authors being a full professor, the number of downloads from the Dergipark platform and the probability of being cited. On the other hand, it is determined that the language, type, number of authors, number of pages, number of keywords, inclusion of the phrase "internal audit" in the title of the article, indexing of the journal in which it was published in the TR Dizin and the number of references do not affect the citation potential.