Denetimde Rotasyon Çalışmalarının R Programı ile Bibliyometrik Analizi
Bibliometric Analysis of Rotation Studies in Audit with Program R

Author(s): Özge Özkan
Subject(s): Accounting - Business Administration
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Auditor Rotation; Audit Firm Rotation;
Summary/Abstract: Audit rotation has been suggested as a factor that reduces audit failures and conflicts of interest between audit firms and audit partners with their clients. However, various studies have brought some discussions about rotation. While some studies have found findings supporting compulsory rotation, some studies have identified disadvantages caused by rotation. The aim of this study is to understand the development of rotation in auditing and to develop suggestions for future studies. In the study, bibliometric analysis of the rotation literature in the audit was made in the R statistics program. 169 articles published until 2022 were reached in the Scopus database. It is seen that the articles are mostly co-authored, the publications have increased especially since 2002 and the journal with the highest number of publications is the "Managerial Auditing Journal". When the cooperation of the countries in relation to the publications in the field is examined, the countries with the highest cooperation are determined as the USA and Australia.

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