Auditing Research in Accounting Journals: A Text Mining Study (1926–2021)

• In Event: Auditing

Abstract

Through the use of natural language processing and text-mining this study revealed themes and trends in accounting research specific to auditing from 1926 through 2021. In order to do so, an initial search was conducted yielding 102,717 references, that was then reduced to 66,567 documents based on exclusion and inclusion criteria provided in this paper. Then the sample was further focused to only include audit-specific documents resulting in a final corpus of 5,853 texts. The analysis yielded 26 topic clusters within the realm of auditing and were used to draw conclusions and understanding about the existing auditing research. It is our hope that the findings from this study will serve as a foundation for future text mining studies to bridge the gaps of current accounting literature.

Authors

• Zainab K Bhagat, The University of Alabama at Birmingham

• Nurettin Oner, The University of Alabama at Birmingham

• Ferhat Devrim Zengul, The University of Alabama at Birmingham