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DIGITAL TRANSFORMATION IN AUDITING: A SCIENTOMETRICS REVIEW

Year 2022, Issue: 126, 381 - 408, 21.10.2022
https://doi.org/10.52836/sayistay.1143867

Abstract

In a period when technological developments accelerate with the impact of the COVID-19 pandemic and cause serious changes in almost every aspect of life, the auditing profession is inevitably affected by this change. The digital transformation, which has gained momentum in recent years, is reshaping the scope and methodology of auditing and the role of auditors to a large extent. This study aimed to reveal the direction and basic dynamics of development by analyzing academic articles on digital transformation in auditing. It used scientometrics and content analysis approaches together. It evaluated the data obtained from the Scopus database and visualized them through the VOSviewer program. It made comparisons in terms of both publication and citation with the scientometrics analysis method. As a result of the content analysis, seven research areas came to the fore, namely; technological innovation, information technology, auditing, data analytics, continuous auditing, reporting, and governance. In addition, due to the acceleration of technological innovations in recent years, the study concluded that academicians considered digital transformation as a central issue in auditing.

References

  • Ahmad, F. (2019). A Systematic Review of The Role of Big Data Analytics in Reducing the Influence of Cognitive Errors on The Audit Judgement. Revista de Contabilidad-Spanish Accounting Review, 22(2), 187–202.
  • Al-Sartawi, A. (2020). Information Technology Governance and Cybersecurity at the Board Level. International Journal of Critical Infrastructures, 16(2), 150-161
  • Atayah, O. F. ve Alshater M. M. (2021). Audit and Tax in The Context of Emerging Technologies: A Retrospective Analysis, Current Trends, and Future Opportunities. The International Journal of Digital Accounting Research, 21(27), 95-128.
  • Barr-Pulliam, D., Brown-Liburd, H. L. ve Munoko, I. (2022). The Effects of Person-Specific, Task, and Environmental Factors on Digital Transformation and Innovation in Auditing: A Review of the Literature. Journal of International Financial Management & Accounting, 33(2), 337-374.
  • Bozkuş Kahyaoğlu, S. ve Aksoy, T. (2021). Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach. Accounting and Finance Innovations (Ed.), Alsharari, N. M. IntechOpen.
  • Dai, J. ve Vasarhelyi, M. A. (2016). Imagineering Audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1-15.
  • Gökkurt, Ö. (1994). Bilginin Dört Metrisi: Bibliyometri (Bibliometrics), Enformetri (Informetrics), Bilimetri (Scientometrics) ve Librametri (Librametrics). Prof. Dr. Berin U. Yurdadoğ’a Armağan (Ed.) Özdemirci, F. ve Katan Y. Ankara: Türk Kütüphaneciler Derneği Genel Merkezi, 54-59.
  • Keleş, D. (2022). İç Denetim Konusundaki Uluslararası Çalışmaların Görsel Ağ Haritalaması Destekli Bibliyometrik Analizi. Uşak Üniversitesi Uygulamalı Bilimler Fakültesi Dergisi, 2(1), 42-58.
  • Köse, H. Ö. ve Polat, N. (2021). Dijital Dönüşüm ve Denetimin Geleceğine Etkisi. Sayıştay Dergisi, 32(123), 9-41.
  • Koskinen J., Isohanni M., Paajala H., Jääskeläinen E., Nieminen P., Koponen H., Tienari P., ve Miettunen J. (2008). How To Use Bibliometric Methods in Evaluation of Scientific Research? An Example from Finnish Schizophrenia Research. Nordic Journal of Psychiatry, 62(2), 136–143.
  • Kurbanova, M. ve Cavlak, H. (2021). “Blokzincir ve Denetim” Alanındaki Makalelerin Bibliyometrik Analizi. TİDE Academia Research, 3(2), 213-246.
  • Lamboglia, R., Lavorato, D., Scornavacca, E. ve Za, S. (2021). Exploring The Relationship Between Audit and Technology. A Bibliometric Analysis. Meditari Accountancy Research, 29(5), 1233-1260.
  • Liew, A., Boxall, P. ve Setiawan, D. (2022). The Transformation to Data Analytics in Big-Four Financial Audit: What, Why and How? Pacific Accounting Review.
  • Maltaverne, B. (2017). Digital Transformation of Procurement: A good Abuse of Language? https://medium.com/procurement-tidbits/digital-transformation-of-procurement-a-good-language-abuse-bfcf565b957c, Erişim: 15.06.2022.
  • Manita, R., Elommal, N., Baudier, P., ve Hikkerova, L. (2020). The Digital Transformation of External Audit and Its Impact on Corporate Governance. Technological Forecasting and Social Change, 150, 119751.
  • Manson, S., McCartney, S., Sherer, M. J. ve Wallace, W. A. (1998). Audit Automation in the UK and the US: A Comparative Study. International Journal of Auditing, 2(3), 233-246.
  • Moll, J. ve Yiğitbaşıoğlu, O. (2019). The Role of Internet-Related Technologies in Shaping the Work of Accountants: New Directions for Accounting Research. The British Accounting Review, 51(6), 1-20
  • Otia, J. E. ve Bracci, E. (2022). Digital Transformation and The Public Sector Auditing: The SAI's Perspective. Financial Accountability & Management, 38, 252–280.
  • Öztürk, S. ve Yılmaz, C. (2018). Denetim ve Adli Muhasebe Alanındaki Çalışmaların Bibliyometrik Analiz Tekniği ile İncelenmesi. Karadeniz Uluslararası Bilimsel Dergi, 39(39), 173-188.
  • Öztürk, S. ve Yılmaz, C. (2019). Bibliometric Analysis of Internal Control, Internal Auditing and Control Self-assessment. Finance and Accounting I (Ed.), Çürük, T. Ankara: Akademisyen Kitapevi.
  • Pizzi, S., Venturelli, A., Variale, M., ve Macario, G.P. (2021). Assessing The Impacts of Digital Transformation on Internal Auditing: A Bibliometric Analysis. Technology in Society, 67, 1-11.
  • Salijeni, G., Samsonova-Taddei, A. ve Turley, S. (2019). Big Data and Changes in Audit Technology: Contemplating A Research Agenda. Accounting and Business Research, 49(1), 95-119.
  • Salur, M. N. (2020). Türkiye’deki Akademik Dergilerde Denetim Alanında 2002–2019 Yılları Arasında Yayımlanmış Bilimsel Makalelerin İçerik Analizi. Üçüncü Sektör Sosyal Ekonomi Dergisi, 55(4), 2828-2846.
  • Scopus (2022). Start Exploring. https://www.scopus.com/search/form.uri?display=basic&zone=header&origin=#basic, Erişim: 11.07.2022.
  • Sivaretinamohan, R. ve Sujatha, S. (2022). Behavioural Intention Towards Adoption of Robotic Accounting for A Profitable Leading Digital Transformation. 2022 First International Conference on Electrical, Electronics, Information and Communication Technologies (ICEEICT), 1-8.
  • Tektüfekçi, F. (2019). A Bibliometric Analysis of Industry 4.0-Focused Turkish E-Accounting Applications. Procedia Computer Science, 158, 602-608.
  • Tschang, F. T. ve Almirall, E. (2020). Artificial Intelligence as Augmenting Automation: Implications for Employment. Academy of Management Perspectives, 35(4), 642-659.
  • Unruh, G., ve Kiron, D. (2017). Digital Transformation on Purpose. MIT Sloan Management Review, https://sloanreview.mit.edu/article/digital-transformation-on-purpose/, Erişim: 15.06.2022.
  • Vasarhelyi, M. A. ve Romero, S. (2014). Usage of Technology in Audit: A Case Study with A Large Audit Firm. Managerial Auditing Journal, 29(4), 350-365.
  • VOSviewer (2022). Welcome to VOSviewer. https://www.vosviewer.com/, Erişim: 25.06.2022.
  • Yılmaz, K. (2021). Sosyal Bilimlerde ve Eğitim Bilimlerinde Sistematik Derleme, Meta Değerlendirme ve Bibliyometrik Analizler. MANAS Sosyal Araştırmalar Dergisi, 10(2), 1457-1490.

DENETİMDE DİJİTAL DÖNÜŞÜM: BİLİMETRİK BİR İNCELEME

Year 2022, Issue: 126, 381 - 408, 21.10.2022
https://doi.org/10.52836/sayistay.1143867

Abstract

COVID-19 pandemisinin de etkisiyle teknolojik gelişmelerin hızlandığı ve hayatın hemen her alanında ciddi değişimlere yol açtığı bir dönemde denetim mesleği de kaçınılmaz olarak bu değişimden etkilenmektedir. Özellikle son yıllarda hız kazanan dijital dönüşüm, denetimin kapsamını, metodolojisini ve denetçilerin rolünü büyük ölçüde yeniden şekillendirmektedir. Bu çalışmanın amacı, denetimde dijital dönüşüm üzerine yapılan akademik makaleleri analiz ederek, gelişmenin yönünü ve temel dinamiklerini ortaya koymaktır. Çalışmada bilimetrik ve içerik analizi yaklaşımları birlikte kullanılarak Scopus veri tabanından elde edilen veriler değerlendirilmiş ve VOSviewer programı aracılığıyla görselleştirilmiştir. Bilimetrik analiz yöntemiyle hem yayın hem de atıf açısından kıyaslamalar yapılmış; içerik analizi sonucunda ise teknolojik yenilik, bilgi teknolojisi, denetim, veri analitiği, sürekli denetim, raporlama ve yönetişim olmak üzere yedi araştırma alanının ön plana çıktığı tespit edilmiştir. Ayrıca son birkaç yılda teknolojik yeniliklerin hız kazanmasından dolayı, akademisyenlerin de denetimde dijital dönüşümü merkezi bir konuolarak görmekte olduğu sonucuna ulaşılmıştır

References

  • Ahmad, F. (2019). A Systematic Review of The Role of Big Data Analytics in Reducing the Influence of Cognitive Errors on The Audit Judgement. Revista de Contabilidad-Spanish Accounting Review, 22(2), 187–202.
  • Al-Sartawi, A. (2020). Information Technology Governance and Cybersecurity at the Board Level. International Journal of Critical Infrastructures, 16(2), 150-161
  • Atayah, O. F. ve Alshater M. M. (2021). Audit and Tax in The Context of Emerging Technologies: A Retrospective Analysis, Current Trends, and Future Opportunities. The International Journal of Digital Accounting Research, 21(27), 95-128.
  • Barr-Pulliam, D., Brown-Liburd, H. L. ve Munoko, I. (2022). The Effects of Person-Specific, Task, and Environmental Factors on Digital Transformation and Innovation in Auditing: A Review of the Literature. Journal of International Financial Management & Accounting, 33(2), 337-374.
  • Bozkuş Kahyaoğlu, S. ve Aksoy, T. (2021). Survey on Blockchain Based Accounting and Finance Algorithms Using Bibliometric Approach. Accounting and Finance Innovations (Ed.), Alsharari, N. M. IntechOpen.
  • Dai, J. ve Vasarhelyi, M. A. (2016). Imagineering Audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1-15.
  • Gökkurt, Ö. (1994). Bilginin Dört Metrisi: Bibliyometri (Bibliometrics), Enformetri (Informetrics), Bilimetri (Scientometrics) ve Librametri (Librametrics). Prof. Dr. Berin U. Yurdadoğ’a Armağan (Ed.) Özdemirci, F. ve Katan Y. Ankara: Türk Kütüphaneciler Derneği Genel Merkezi, 54-59.
  • Keleş, D. (2022). İç Denetim Konusundaki Uluslararası Çalışmaların Görsel Ağ Haritalaması Destekli Bibliyometrik Analizi. Uşak Üniversitesi Uygulamalı Bilimler Fakültesi Dergisi, 2(1), 42-58.
  • Köse, H. Ö. ve Polat, N. (2021). Dijital Dönüşüm ve Denetimin Geleceğine Etkisi. Sayıştay Dergisi, 32(123), 9-41.
  • Koskinen J., Isohanni M., Paajala H., Jääskeläinen E., Nieminen P., Koponen H., Tienari P., ve Miettunen J. (2008). How To Use Bibliometric Methods in Evaluation of Scientific Research? An Example from Finnish Schizophrenia Research. Nordic Journal of Psychiatry, 62(2), 136–143.
  • Kurbanova, M. ve Cavlak, H. (2021). “Blokzincir ve Denetim” Alanındaki Makalelerin Bibliyometrik Analizi. TİDE Academia Research, 3(2), 213-246.
  • Lamboglia, R., Lavorato, D., Scornavacca, E. ve Za, S. (2021). Exploring The Relationship Between Audit and Technology. A Bibliometric Analysis. Meditari Accountancy Research, 29(5), 1233-1260.
  • Liew, A., Boxall, P. ve Setiawan, D. (2022). The Transformation to Data Analytics in Big-Four Financial Audit: What, Why and How? Pacific Accounting Review.
  • Maltaverne, B. (2017). Digital Transformation of Procurement: A good Abuse of Language? https://medium.com/procurement-tidbits/digital-transformation-of-procurement-a-good-language-abuse-bfcf565b957c, Erişim: 15.06.2022.
  • Manita, R., Elommal, N., Baudier, P., ve Hikkerova, L. (2020). The Digital Transformation of External Audit and Its Impact on Corporate Governance. Technological Forecasting and Social Change, 150, 119751.
  • Manson, S., McCartney, S., Sherer, M. J. ve Wallace, W. A. (1998). Audit Automation in the UK and the US: A Comparative Study. International Journal of Auditing, 2(3), 233-246.
  • Moll, J. ve Yiğitbaşıoğlu, O. (2019). The Role of Internet-Related Technologies in Shaping the Work of Accountants: New Directions for Accounting Research. The British Accounting Review, 51(6), 1-20
  • Otia, J. E. ve Bracci, E. (2022). Digital Transformation and The Public Sector Auditing: The SAI's Perspective. Financial Accountability & Management, 38, 252–280.
  • Öztürk, S. ve Yılmaz, C. (2018). Denetim ve Adli Muhasebe Alanındaki Çalışmaların Bibliyometrik Analiz Tekniği ile İncelenmesi. Karadeniz Uluslararası Bilimsel Dergi, 39(39), 173-188.
  • Öztürk, S. ve Yılmaz, C. (2019). Bibliometric Analysis of Internal Control, Internal Auditing and Control Self-assessment. Finance and Accounting I (Ed.), Çürük, T. Ankara: Akademisyen Kitapevi.
  • Pizzi, S., Venturelli, A., Variale, M., ve Macario, G.P. (2021). Assessing The Impacts of Digital Transformation on Internal Auditing: A Bibliometric Analysis. Technology in Society, 67, 1-11.
  • Salijeni, G., Samsonova-Taddei, A. ve Turley, S. (2019). Big Data and Changes in Audit Technology: Contemplating A Research Agenda. Accounting and Business Research, 49(1), 95-119.
  • Salur, M. N. (2020). Türkiye’deki Akademik Dergilerde Denetim Alanında 2002–2019 Yılları Arasında Yayımlanmış Bilimsel Makalelerin İçerik Analizi. Üçüncü Sektör Sosyal Ekonomi Dergisi, 55(4), 2828-2846.
  • Scopus (2022). Start Exploring. https://www.scopus.com/search/form.uri?display=basic&zone=header&origin=#basic, Erişim: 11.07.2022.
  • Sivaretinamohan, R. ve Sujatha, S. (2022). Behavioural Intention Towards Adoption of Robotic Accounting for A Profitable Leading Digital Transformation. 2022 First International Conference on Electrical, Electronics, Information and Communication Technologies (ICEEICT), 1-8.
  • Tektüfekçi, F. (2019). A Bibliometric Analysis of Industry 4.0-Focused Turkish E-Accounting Applications. Procedia Computer Science, 158, 602-608.
  • Tschang, F. T. ve Almirall, E. (2020). Artificial Intelligence as Augmenting Automation: Implications for Employment. Academy of Management Perspectives, 35(4), 642-659.
  • Unruh, G., ve Kiron, D. (2017). Digital Transformation on Purpose. MIT Sloan Management Review, https://sloanreview.mit.edu/article/digital-transformation-on-purpose/, Erişim: 15.06.2022.
  • Vasarhelyi, M. A. ve Romero, S. (2014). Usage of Technology in Audit: A Case Study with A Large Audit Firm. Managerial Auditing Journal, 29(4), 350-365.
  • VOSviewer (2022). Welcome to VOSviewer. https://www.vosviewer.com/, Erişim: 25.06.2022.
  • Yılmaz, K. (2021). Sosyal Bilimlerde ve Eğitim Bilimlerinde Sistematik Derleme, Meta Değerlendirme ve Bibliyometrik Analizler. MANAS Sosyal Araştırmalar Dergisi, 10(2), 1457-1490.
There are 31 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Research Articles
Authors

Gül Yeşilçelebi 0000-0001-8558-4452

Publication Date October 21, 2022
Published in Issue Year 2022 Issue: 126

Cite

APA Yeşilçelebi, G. (2022). DENETİMDE DİJİTAL DÖNÜŞÜM: BİLİMETRİK BİR İNCELEME. Sayıştay Dergisi, 33(126), 381-408. https://doi.org/10.52836/sayistay.1143867