Research Article
A Bibliometric Analysis of Audit Report Lag in Scopus Database
@INPROCEEDINGS{10.4108/eai.1-11-2023.2355330, author={Lusi Kurnia}, title={A Bibliometric Analysis of Audit Report Lag in Scopus Database}, proceedings={Proceedings of the 6th Annual International Conference on Business and Public Administration, AICOBPA 2023, 1 November 2023, Malang, Indonesia}, publisher={EAI}, proceedings_a={AICOBPA}, year={2025}, month={12}, keywords={audit report lag finance financial statement corporate governance firm size bibliometric analysis}, doi={10.4108/eai.1-11-2023.2355330} }- Lusi Kurnia
Year: 2025
A Bibliometric Analysis of Audit Report Lag in Scopus Database
AICOBPA
EAI
DOI: 10.4108/eai.1-11-2023.2355330
Abstract
The literature review uses bibliometric analysis to analyse research trends related to Audit Report Lag (ARL). The sample consists of 202 publications from the Scopus database covering 1996 to 2023. According to bibliometric analysis findings, the International Journal of Auditing and Journal Auditing are the most relevant journals for ARL research. The three authors with the highest publication rates are Habib A, Aljaaidi K, and Khilf H. The countries that produce publications related to ARL are primarily centred in the USA, New Zealand, Tunisia, Australia, and Saudi Arabia. With its leadership in regulating ARL standards, the USA stands out as the leading country in publishing research related to ARL. This makes the topic interesting for further exploration in countries with financial reporting regulations, such as Indonesia under the financial services authority regulations. Another important finding is the emergence of keywords like “Finance”, “Financial Statement”, “Corporate Governance”, and “Firm Size”, which have a significant level of relatedness to the ARL keyword. This reflects the central role of these keywords in ARL research and should be considered for future research. Future analysis could focus on countries with limited research on ARL, which could provide more focused results.
