A Review of International Studies on the Professional Code of Conduct in Auditing in the Scientific Database of Webscience
Subject Areas : Ethics and accountingMahmoud Moeinaldin 1 , Zahra Azodi 2 , Malihe Mirhosseini 3
1 - Associate Professor, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
2 - PhD. student, Department accounting, Yazd Branch, Islamic Azad University, Yazd, Iran.
3 - PhD., Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran
Keywords: Professional behavior, Professional ethics, Auditing, Scientometrics, Web of Science database, Accounting ethics.,
Abstract :
Purpose: The purpose of the present study was to conduct a comprehensive review of international research on the code of professional conduct in auditing. Method: This study is a type of scientometric research and was conducted using two techniques: co-occurrence of words and co-authorship of countries. 404 articles were selected from all the articles in the field of auditing professional conduct indexed in the Web of Science database between 1983 and 2023. Maps were created and analyzed using VOSviewer software. Findings: The scientific analysis of the vocabulary co-occurrence network in this study reveals that the word "behavior" is the most frequently occurring term, appearing 79 times and being associated with 181 other words with the highest co-occurrence. "Performance", "Management" and "Ethics" are also prominent. Additionally, the term "professional doubt" is one of the most frequently repeated terms, appearing 29 times and having 88 connections. Words such as "ethics, management, behavior, quality, accounting, auditing, auditor, judgment, experience, decision making, ethical decision making" are interconnected. The analysis of article publications indicates that in 2022, there was a peak in articles published on professional conduct. The United States (156 articles and 19 scientific collaborations), England (36 articles and 20 scientific collaborations), and Australia (59 articles and 13 scientific collaborations) have been the most active in scientific collaborations with other countries. Iran has recently entered the field, commencing its scientific activities in 2021 and is considered an emerging country in this area. Conclusion: By examining the process of article publication, it can be concluded that there has been a recent increase in scientific output in the field under investigation. Additionally, the analysis of word co-occurrence and scientific collaboration between countries revealed that the term "professional doubt" is primarily associated with moral, decision-making, and judgment. The map illustrating co-authorship among countries highlighted Iran's limited collaboration with other nations.
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