The global landscape of audit committee studies: A bibliometric review

Abstract

This research aims to try to find the latest issues related to the audit committee studies such as the use of technology, social dan environmental responsibility, so that this research can be expand the literature related to audit committee studies. This research design uses a Systematic Literature Review (SLR) with a bibliometric approach to identify research trends related to audit committee studies. In line with the results of this research, audit committee studies have increased since 2022. More than 50 percent of publications classified as “article” and “journal” describe the highest source type. The USA is the most active country in conducting research related to audit committee studies. University Utara Malaysia is the most active institution that has published publications related to audit committees. This research conducted studies on audit committees, published for 17 years in the Scopus database.