مروری بر پژوهش‌های حسابرسی‌داخلی در بخش عمومی: تجزیه و تحلیل کتاب‌سنجی

Abela, C; & Mitchell, J. R. (2014). Unlocking the power of internal audit in the public sector. Ottawa, Institute of Internal Auditors Canada.

Ackermann, C. and Marx, B. (2016), “Internal audit risk management in metropolitan municipalities”, Risk, Governance and Control: Financial Markets and Institutions, Vol. 6 No. 3, pp. 45-51.

Ackermann, C; Marx, B. and Fourie, H. (2016), “Internal audit disclosures in annual reports of metropolitan municipalities in South Africa”, Journal of Governance and Regulation, Vol. 5 No. 1, pp. 44-50

Agbo, F. J; Oyelere, S. S; Suhonen, J; & Tukiainen, M. (2021). Scientific production and thematic breakthroughs in smart learning environments: a bibliometric analysis. Smart Learning Environments, 8(1), 1-25.

Aikins, S. (2011), “An examination of government internal audits’ role in improving financial performance”, Public Finance and Management, Vol. 11 No. 4, pp. 306-337.

Aikins, S. (2013), “Government internal audits: the determinants of quality supervisory review of audit documentation”, International Journal of Public Administration, Vol. 36 No. 10, pp. 673-685.

Aikins, S. (2015), “Performance management in government internal audits: critical success factors”, Journal of Public Administration and Governance, Vol. 5 No. 3, pp. 46-79

Alam, M.M; Said, J. and bin Abd Aziz, M.A. (2019), “Role of integrity system, internal control system, and leadership practices on the accountability practices in the public sectors of Malaysia”, Social Responsibility Journal, Vol. 15 No. 7, pp. 955-976.

Alzeban, A. and Gwilliam, D. (2014), “Factors affecting the internal audit effectiveness: a survey of the Saudi public sector”, Journal of International Accounting, Auditing and Taxation, Vol. 23 No. 2, pp. 74-86.

Arena, M; & Azzone, G. (2009). Identifying organizational drivers of internal audit effectiveness. International Journal of Auditing, 13(1), 43-60.

Babajani, J; & Babaee, M. (2011). The Impact of Establishment of Audit Committee and Internal Audit Unit on Improvement of the Financial Accountability of the Universities and Research Institutions. Journal of Accounting Knowledge, 2(4), 7-27.
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Babajani, J; Bolu, G; & Mohammadreza khani, V. (2020). The Design of the Internal Audit Capability Model in the Iranian Public Sector Institutions. Journal of Management Accounting and Auditing Knowledge, 9(34), 127-143. (In Persian).

Bakertilly. (2022). Public sector internal auditors most concerned by cybersecurity, data and talent risks. Baker Tilly US, LLP. https://www.bakertilly.com/insights/public-sector-concerned-cybersecurity-data-talent (date access: 22 March, 2023). 

Callon, M; Courtial, J. P; & Laville, F. (1991). Co-word analysis as a tool for describing the network of interactions between basic and technological research: The case of polymer chemistry. Scientometrics, 22(1), 155-205. https:/ /doi.org/10.1007 /bftl2019280

Cobo, M. J; López-Herrera, A. G; Herrera-Viedma, E; & Herrera, F. (2011). Science mapping software tools: Review, analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62(7), 1382–1402. https://doi.org/10.1002/asi.21525

Coetzee, P. (2016), “Contribution of internal auditing to risk management”, International Journal of Public Sector Management, Vol. 29 No. 4, pp. 348-364.

Coetzee, P; & Erasmus, L. J. (2017). What drives and measures public sector internal audit effectiveness? Dependent and independent variables. International Journal of Auditing. https://doi.org/10.1111/ijau.12097.

Daum, B; Feld, N; Allix, O; & Rolfes, R. (2019). A review of computational modelling approaches to compressive failure in laminates. In Composites Science and Technology. https://doi.org/10.1016/j.compscitech.2019.05.020

Del Rocio Moreno-Enguix, M; Gras-Gil, E. and Hernandez-Fernandez, J. (2017), “An explanation of management of local governments in Spain based on the structure of the internal control system”, Annals of Economics and Finance, Vol. 18 No. 2, pp. 393-410.

Deloitte. (2022). riding the wave 2023- Hot Topics for IT Internal Audit: An internal audit viewpoint. Deloitte. https://www2.deloitte.com/content/dam/Deloitte/uk/Documents/financial-services/deloitte-uk-deloitte-itia-hot-topic-report-digital.pdf (date access: 22 March, 2023)  

Diamond, J. (2002). The role of internal audit in government financial management: an international perspective. https://www.elibrary.imf.org/

Ding, Y. (2011). Scientific collaboration and endorsement: Network analysis of co-authorship and citation networks. Journal of Informetrics, 5(1), 187–203.

Ding, Y; Chowdhury, G.G. and Foo, S. (2001), “Bibliometric cartography of information retrieval research by using co-word analysis”, Information Processing & Management, Elsevier, Vol. 37 No. 6, pp. 817–842.

Dotsika, F; & Watkins, A. (2017). Identifying potentially disruptive trends by means of keyword network analysis. Technological Forecasting and Social Change. https://doi.org/10.1016/j.techfore.2017.03.020

Dowsett, P; & Morris, T. (1981). Implementing CIPFA’s internal audit statements. Public Finance and Accountancy, 25.

Faraji, O; Asiaei, K; Rezaee, Z; Bontis, N. and Dolatzarei, E. (2022a), “Mapping the conceptual structure of intellectual capital research: A co-word analysis”, Journal of Innovation & Knowledge, Vol. 7 No. 3, p. 100202.

Fathi Abdollahi, A; & Aghaei, M. A. (2017). Survey of internal audit effectiveness in public sector risk management and control function. Public Organizations Management, 5(3), 81-94. (In Persian)

Franceschet, M. (2009). A cluster analysis of scholar and journal bibliometric indicators. Journal of the American Society for Information Science and Technology, 60(10), 1950-1964.

Friedberg, A; & Lutrin, C. (2001). The internal audit in US local government in the 1990s: A status report and challenges. Journal of Public Budgeting, Accounting & Financial Management, 13(3), 325.

Gaviria-Marin, M; Merigo, J. M; & Popa, S. (2018). Twenty years of the Journal of Knowledge Management: A bibliometric analysis. Journal of Knowledge Management. Vol. 22 No. 8, pp. 1655-1687. https://doi.org/10.1108/JKM-10-2017-0497

GFOA (2020). The Best Practices for Internal Audit Function. Government Finance Officers Association (GFOA). https://www.gfoa.org/materials/internal-audit-function

Guidance, S. (2012). The role of auditing in public sector governance. IIA, Enero.

Habib, A. (2022), “Publishing literature reviews”, Pacific Accounting Review, Vol. 34 No. 3, pp. 399–405.

Harelimana, J.B. (2018), “The effect of internal audit on budget management of local government of Rwanda”, Global Journal of Management and Business Research: Accounting and Auditing, Vol. 18 No. 1, pp. 13-18.

Hay, D; & Cordery, C. (2018). The value of public sector audit: Literature and history. Journal of Accounting Literature, 40(1), 1-15.

Hoseini, S. A; Madahi, A; & momenzadeh, M. (2016). Internal Audit Function at Iran and Tehran Universities of Medical Sciences. Governmental Accounting, 2(2), 55-68. (In Persian)

IoD, I. of D. (1994). King report on governance for South Africa.

IoD, I. of D. (2002). King report on governance for South Africa.

Jones, G. and Beattie, C. (2015), “Local government internal audit compliance”, Australasian Accounting, Business and Finance Journal, Vol. 9 No. 3, pp. 59-71

Kadam, S. 2021. Generating Word Cloud in Python. https://www.geeksforgeeks.org/generatingword-cloud-python

Kidron, A; Ofek, Y. and Cohen, H. (2016), “New perspective on the black box of internal auditing and organisational change”, Managerial Auditing Journal, Vol. 31 Nos 8/9, pp. 804-820.

Kılıç, M. and Uyar, A. (2022), “Thematic structure of accounting research by co-word analysis”, International Journal of Bibliometrics in Business and Management, Vol. 2 No. 1, p. 1.

Magrane, J. and Malthus, S. (2010), “Audit committee effectiveness: a public sector case study”, Managerial Auditing Journal, Vol. 25 No. 5, pp. 427-443.

Mashayekhi, B; Vanaki, A. S; & Sivandian, M. (2021). A Review of Internal Audit Research Using Topic Modeling. Accounting and Auditing Review, 28(2), 296-358. (In Persian)

Mattei, G; Grossi, G; & Guthrie AM, J. (2021). Exploring past, present and future trends in public sector auditing research: a literature review. Meditari Accountancy Research, 29(7), 94-134.

Miceli, M. P; & Near, J. P. (1994). Relationships among value congruence, perceived victimization, and retaliation against whistle-blowers. Journal of Management, 20(4), 773-794.

Mortenson, M. J; & Vidgen, R. (2016). A computational literature review of the technology acceptance model. International Journal of Information Management, 36, 1248–1259. https://doi.org/10.1016/j.ijinfomgt.2016.07.007

Nerantzidis, M; Pazarskis, M; Drogalas, G; & Galanis, S. (2022). Internal auditing in the public sector: a systematic literature review and future research agenda. Journal of Public Budgeting, Accounting & Financial Management, 34(2), 189-209.

Nurdiono, N. and Gamayuni, R.R. (2018), “The effect of internal auditor competency on internal audit quality and its implication on the accountability of local government”, European Research Studies Journal, Vol. 21 No. 4, pp. 426-434.

Pelletier, J. and Tophoff V. 2016. Inspire, Implement, Assure- How Internal Auditors Can Leverage the International Framework Good Governance in the Public Sector. Institute of Internal Auditor’s American Center for Government Auditing, IFAC.

Peset, F; Garzón‐Farinós, F; González, L. M; García‐Massó, X; Ferrer‐Sapena, A; Toca‐Herrera, J. L; & Sánchez‐Pérez, E. A. (2020). Survival analysis of author keywords: An application to the library and information sciences area. Journal of the Association for Information Science and Technology, 71(4), 462-473.

Politis, Y. (2018), “A risk-based internal audit approach for the public sector: evidence from Greece”, International Journal of Auditing Technology, Vol. 4 No. 1, pp. 16-35.

Rahmani, A; & Ghashghaie, F. (2014). The Necessities for Establishing an Internal Auditing Unit in the State Universities of Iran. Journal of Health Accounting, 3(2), 41-62. doi: 10.30476/jha.2014.16976. (In Persian).Reinstein, A; Abdolmohammadi, M.J; Tate, S.L. and Miller, C.L. (2014), “Auditors’ and governmental financial officers’ views on expanding the Sarbanes–Oxley Act provisions to state and local governments”, Advances in Accounting, Vol. 30 No. 1, pp. 75-80.

Rinaldi, L. (2022, March). Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research. Accounting Forum (pp. 1-32). Routledge.

Sedighi, M. (2016). Application of word co-occurrence analysis method in mapping of the scientific fields (case study: the field of Informetrics). Library Review, 65(1/2), 52–64.

Soleimani Amiri, G; & Hasani Azar Daryani, E. (2018). Explore the Role, Effectiveness and Evaluation of Internal Audit at the Iranian Offshore Oil Company. Accounting and Auditing Research, 10(38), 21-38. (In Persian).

Sott, M. K; Bender, M. S; Furstenau, L. B; Machado, L. M; Cobo, M. J; & Bragazzi, N. L. (2020). 100 years of scientific evolution of work and organizational psychology: A bibliometric network analysis from 1919 to 2019. Frontiers in psychology, 11, 598676.

Tabar, T. A. A. (2016). The role of internal audit function in the public sector. Basic Research Journal of Business Management and Accounts, 5(1), 1-11.

Tackie, G; Marfo-Yiadom, E. and Achina, S.O. (2016), “Determinants of internal audit effectiveness in decentralized local government administrative systems”, International Journal of Business and Management, Vol. 11 No. 11, pp. 184-195.

Thomasson, A. (2018), “Politicisation of the audit process: the case of politically affiliated auditors in Swedish local governments”, Financial Accountability and Management, Vol. 34 No. 4, pp. 380-391.

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Vanaki, A; Mashayekhi, B; & Sivandian, M. (2021). A century of internal auditing-Using computational literature review. Audit Science, 21(85), 31-81. (In Persian).

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