ABSTRACT Addressing the rise of internal auditing in the post-SOX era, this study examines the scientific transformation of the topic within current accounting research. In an attempt to shed light on the existing research themes and core works that have been shaping this topic, we combine co-citation and social network analysis to analyse citation patterns of 170 research articles published in five leading accounting journals between 1926 and 2016. The scientific landscape of internal auditing within accounting research is found to be highly fragmented and partly defined by internal auditors' relationships to other parties of the corporate governance framework. Additionally, results reveal the existence of a research nucleus which emphasises the increasingly important construct of internal audit quality.

中文翻译：

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内部审计研究的演变：已发表文件的文献计量分析（1926-2016）

摘要 针对后 SOX 时代内部审计的兴起，本研究考察了当前会计研究中该主题的科学转变。为了阐明影响该主题的现有研究主题和核心工作，我们结合共引和社交网络分析来分析 1926 年至 2016 年间发表在五份主要会计期刊上的 170 篇研究文章的引文模式。会计研究中内部审计的科学前景被发现高度分散，部分由内部审计师与公司治理框架其他方的关系决定。此外，结果显示存在一个研究核心，它强调内部审计质量日益重要的结构。