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<p>This study aims to identify key themes and research trends in auditing through a comprehensive analysis of 5961 Scopus-indexed articles published from 1988 to 2024. Latent Dirichlet allocation (LDA) was employed to uncover dominant themes and associated conceptual groupings. Additionally, regression and correlation analyses were conducted to reveal temporal trends in topic probabilities and to uncover relationships among topics, citations, and research entities. The results highlight the transformative role of advanced technologies in auditing—particularly artificial intelligence, blockchain, and big data analytics. These tools play a critical role in enhancing data security, fraud detection, and risk management. However, there is a noticeable gap concerning the ethical, regulatory, and governance-related impacts of these technologies. Journals such as Auditing and Managerial Auditing Journal significantly influence theoretical and practical advancements in the field. Future projections indicate increased emphasis on themes such as “Auditing and Client Relationships,” “Accountability and Audit Approaches,” and “Earnings Management,” whereas interest in “Auditing Profession” and “Management and Performance” is expected to diminish. Geographic differences were observed, with Denmark and Italy focusing on strategic dimensions, while the UK and Australia prioritize accountability-oriented audit approaches, and Germany alongside Australia emphasizes sustainability. This comprehensive thematic analysis provides a data-driven foundation for future auditing research and offers strategic guidance for both scholars and practitioners.</p>

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Charting the future of auditing: a global latent Dirichlet allocation-based exploration (1988–2024)

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年8月5日

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  • Nazan Güngör Karyağdı,
  • Mehmet Özçalıcı,
  • Dragan Pamucar,
  • Hasan Emin Gurler,
  • Ahmet Kaya

摘要

This study aims to identify key themes and research trends in auditing through a comprehensive analysis of 5961 Scopus-indexed articles published from 1988 to 2024. Latent Dirichlet allocation (LDA) was employed to uncover dominant themes and associated conceptual groupings. Additionally, regression and correlation analyses were conducted to reveal temporal trends in topic probabilities and to uncover relationships among topics, citations, and research entities. The results highlight the transformative role of advanced technologies in auditing—particularly artificial intelligence, blockchain, and big data analytics. These tools play a critical role in enhancing data security, fraud detection, and risk management. However, there is a noticeable gap concerning the ethical, regulatory, and governance-related impacts of these technologies. Journals such as Auditing and Managerial Auditing Journal significantly influence theoretical and practical advancements in the field. Future projections indicate increased emphasis on themes such as “Auditing and Client Relationships,” “Accountability and Audit Approaches,” and “Earnings Management,” whereas interest in “Auditing Profession” and “Management and Performance” is expected to diminish. Geographic differences were observed, with Denmark and Italy focusing on strategic dimensions, while the UK and Australia prioritize accountability-oriented audit approaches, and Germany alongside Australia emphasizes sustainability. This comprehensive thematic analysis provides a data-driven foundation for future auditing research and offers strategic guidance for both scholars and practitioners.