Four Decades of Audit Committee Research: A Bibliometric Analysis (1977–2018)

43 Pages Posted: 29 Jan 2020

See all articles by Joel Behrend

Joel Behrend

University of Duisburg-Essen, Mercator School of Management

Marc Eulerich

University of Duisburg-Essen, Mercator School of Management

Date Written: November 30, 2019

Abstract

In the post-SOX era, research on audit committees (AC) has evolved into a distinct scientific domain devoted to the analysis of corporate oversight and its effect on financial reporting and internal control quality. Numerous studies have contributed to the identification of potential determinants of AC effectiveness and possible performance effects associated with the AC oversight process. Nevertheless, the scarcity of studies that offer a holistic view on AC research impedes a profound understanding of the antecedent elements and emerging themes in this field within recent decades. Applying a combination of citation, co-citation, and social network analysis to 92 articles published in six leading accounting journals, we comprehensively map the intellectual structure of AC research. Thus, we contribute to the literature by offering insights on major publication trends, chronological developments, and underlying relationships between different strands of the AC literature as part of the accounting discipline. Our findings reveal a high level of homogeneity in AC-related studies published in the leading accounting journals, especially when it comes to sample selection and methodological approaches.

Keywords: Audit Committee; Bibliometrics; Audit Committee Effectiveness, Sarbanes Oxley Act, SOX

JEL Classification: G34, G38, M40, N01

Suggested Citation

Behrend, Joel and Eulerich, Marc, Four Decades of Audit Committee Research: A Bibliometric Analysis (1977–2018) (November 30, 2019). Available at SSRN: https://ssrn.com/abstract=3496040 or http://dx.doi.org/10.2139/ssrn.3496040

Joel Behrend

University of Duisburg-Essen, Mercator School of Management ( email )

Lotharstrasse 1
Duisburg, 47048
Germany

Marc Eulerich (Contact Author)

University of Duisburg-Essen, Mercator School of Management ( email )

Lotharstrasse 65
Duisburg, 47057
Germany
00492033792600 (Phone)

HOME PAGE: http://www.msm.uni-due.de/ircg

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