Auditing and Sustainability Accounting: A global examination using the Scopus database

Abstract

Purpose: Sustainability accounting measures performance toward sustainability and ensures accountability in the provision of conventional accounting information. A compliance audit involves a comprehensive examination of an organization’s adherence to regulatory requirements. Compliance audit reports evaluate the effectiveness and rigor of regulatory compliance measures, security guidelines, risk management processes, and internal control systems within the context of both compliance auditing and sustainability accounting. Auditing plays a critical role in ensuring that financial information-related standards and conventions are properly followed. Accordingly, this study aims to explore the conceptual structure of auditing and sustainability accounting through a bibliometric analysis, with the objective of enhancing understanding in this field.

Design/methodology/approach: This study employs bibliometric analysis to examine research on compliance audits published between 2000 and 2021. The sample consists of 330 research articles retrieved from the Scopus database, limited to articles and review papers within the business domain. The study also assesses the applicability of Bradford’s law and Lotka’s law.

Findings: The bibliometric analysis reveals key trends in auditing and sustainability accounting research, indicating that compliance auditing remains an emerging field that continues to face challenges in gaining prominence within mainstream accounting and auditing research. The concentration of highly cited articles among a limited number of authors further suggests that the field remains relatively specialized. However, there has been a notable increase in the number of publications between 2009 and 2021. The study also identifies leading Scopus-indexed journals, influential authors, and collaboration networks. Based on the literature, several research gaps are highlighted, along with directions for future studies.

Research limitations/implications: The analysis is limited to data sourced exclusively from the Scopus database, which may introduce certain limitations and potential biases in the findings.

Originality/value: This study contributes to the literature by examining recent developments in compliance auditing and sustainability accounting, identifying existing research gaps, and proposing avenues for future research in this evolving field.