Bibliometric analysis of studies conducted in the field of accounting and auditing

In recent years, there has been a substantial increase in the number of scientific researches in the field of accounting and auditing. This indicates a concomitant rise in academic interest, paralleling the evolution of the theoretical and applied dimensions of the discipline. Conducting a systematic review of the extant literature is of paramount importance in order to identify research trends, primary topics, and academic productivity in this field. A comprehensive analysis was conducted on publications pertaining to accounting and auditing from 2010 to 2025, as indexed in the Web of Science database. In the context of bibliometric analysis, a multitude of variables were examined, including the number of publications, the most cited authors, keyword networks, collaboration maps, and country-based publication distribution. The majority of the most frequently cited studies focused on themes such as audit quality, financial reporting transparency, ethical accounting practices, and internal audit mechanisms. This finding indicates that specific topics are of particular importance in the existing literature. The keyword co-occurrence analysis reveals that concepts such as "audit quality," "corporate governance," "financial disclosure," and "earnings management" are frequently found in the literature. A subsequent analysis of author collaboration networks reveals that interdisciplinary collaboration tendencies are restricted, with a predominance of collaborations within the domains of accounting and auditing. This finding suggests the need for a more robust interdisciplinary approach in future research. The most prolific authors, institutions, and journals were identified through bibliometric analysis. Journals such as The Accounting Review and Auditing: Notably, prominent journals such as the Journal of Practice & Theory, the Journal of Accounting and Economics, and Accounting, Organizations and Society have been identified as leaders in their respective fields, as evidenced by their high impact factors and citation rates. A salient feature of the present corpus is the preponderance of authors hailing from Anglo-Saxon backgrounds, a factor that exerts a discernible influence on the literature's orientation. Salehi M, Hussainey K, and Vasarhelyi MA were identified as the authors with the highest number of publications. The findings of the study indicate an evolution in the field of accounting and auditing, manifesting as an interdisciplinary structure. Technological advancements have emerged as a direct influence on the thematic focus of publications, while collaborative research has garnered increased significance.In this context, the study offers a framework to guide academics and practitioners in comprehending research trends and facilitating strategic planning for future studies.