Bibliometric Analysis of Performance Audit Research in the Public Sector: Key Insights

DOI

10.2991/978-94-6239-709-5_31How to use a DOI?

Keywords

audit; performance; bibliometric; financial; public sector

Abstract

This research examines trends in public sector performance audit research from time to time. This research uses a bibliometric method that examines the number of publications each year, influential sources, influential authors, trending topics, co-occurrences, thematic evolution, and co-authors using VOSviewer and Bibliometric R software. The findings show that research in the last decade (2013-2023) has experienced enhancement. Keywords related to the public sector, audit performance, accountability, audit, effectiveness, supreme audit institution, audit performance, efficiency, and internal audit have experienced significant development. There are changes in research themes from period to period, which reflect changes in researchers’ interests. However, the themes of “performance audit” and “public sector” remained consistent over the period. This research contributes as a guide for researchers studying the topic of performance audits in the public sector in the future so that it becomes a policy for governments and companies in allocating research budgets on this topic. In addition, this research contributes to government policy in the field of performance audits in the public sector. Future research can be carried out on a literature review of this topic with an exploratory aspect, namely the network of countries and institutions that contribute most to performance auditing in the public sector. Apart from that, future research can be carried out using other literature review methods, namely meta-analysis. Topics that have opportunities and need to be studied further are corporate social responsibility, public audits, external audits, state audits, and the effectiveness of internal audits.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muhammad Reza Pahlevi Juanda
AU  - Darmawati Darmawati
AU  - Indira Indira
AU  - Syakira Kirana Juanda
AU  - Syamsuddin Syamsuddin
AU  - Aini Indrijawati
PY  - 2026
DA  - 2026/06/20
TI  - Bibliometric Analysis of Performance Audit Research in the Public Sector: Key Insights
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 439
EP  - 465
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_31
DO  - 10.2991/978-94-6239-709-5_31
ID  - Juanda2026
ER  -