A review and content analyzing of Iranian auditing research: Two recent decades

Abstract

As the research conducted in the area of auditing has grown over the past two decades in Iran, research field area has also increased. Typologies of research topics in a specific area are necessary because they lead to organization of knowledge. They are also very useful for understanding the relationships between the research topics, leading to the analysis of the main topics, their time evolution, etc. This article provides a content analysis of audit research over the past two decades. We use a content analysis of 118 articles from 16 academic journals publishing auditing research, from 1999 to 2012 with 16 major themes (Lesage & Wechlter, 2012). Our results indicate that no research has been done on some topics and diversity in subcategories is limited. Due to the diversity of the research conducted, Lesage & Wechlter’s research shows more variety than the Iranian research and thematic function of the period (2009-2012) is similar to the modern period. Also sample data is poor in some of the researches and the methodology used is not various enough.

Keywords

• accounting referee journal
• auditing research
• Content analysis
• Literature Review
• Typology