A Bibliometric Analysis of the Relationship between Accounting, Taxation and Audit

Abstract

The subsections of the relationship between tax, accounting, and auditing have been addressed over time under various topics, raising serious debates among both academics and professionals, the most debated subsection being the relationship between accounting and taxation. The main purpose of this article is to document, through quantitative analysis, the evolution of research in the field of tax, accounting, and auditing. We searched the most significant 460 publications indexed in the Web of Science Core Collection database and applied a quantitative research methodology. By using the VOSviewer software, we performed a bibliometric analysis based on the topic of tax, accounting, and auditing in terms of co-occurrence keywords that reveal the most prominent relationships between the three mentioned concepts. The results of the study indicate that researchers focus on the subsections of the triad, addressing the topics from the perspective of the three fields of research is too little discussed at the academic level and we can even say that it is in its infancy and needs to be developed, the chosen field of research can be considered a field with numerous, current research perspectives, all three fields being in a perpetual reconfiguration and updating, under the umbrella of globalization and digitalization.

Keywords

• taxation
• auditing
• accounting
• bibliometric analysis
• vosviewer