QUANTIFYING THE EVOLUTION OF IT AUDIT AND CONTROL PRACTICES: A BIBLIOMETRIC APPROACH
Faris Irshaid Al Karabsheh, Yousef Khaled Abuorabi, Khalaf Tawfiq Abdul Kareem Abu Shaqra, Mohammad Zakaria AlQudah
Abstract
This research conducts a comprehensive review spanning nine years of literature on IT audit and control practices. Utilizing bibliometric and content analyses, it examines 88 articles from English-language journals indexed in the Web of Science (WOS) database. In this field, the United States emerges as the dominant contributor and recipient of citations. We note the frequent publication and citation rates of key journals like the Journal of Information Systems, MIS Quarterly, and Accounting Review, featuring prominent authors like J.F. Brazel and Tarafdar M. The analysis underscores increasing interest in topics such as IT audit and governance, particularly from 2010 to 2024. However, the study’s reliance on the WOS core collection may restrict its applicability beyond this specific dataset.