Web Based Bibliometric Profile of Turkish Articles on Internal Auditing as Published Between 2003-2013
Year: 2017
Type: article
Abstract: Internal auditing generates a certain dimension of Corporate Governance. Internationally Corporate Governance principles have been generated by Organization for Economic Cooperation and Development (OECD). In 2001, a study in relation with corporate governance was made by Turkish Industry & Business Association (TÜSİAD) by considering corporate governance principles prepared within the scope of OECD. The reason why 2003 year has been chosen as the year of commencement is the fact that the law no.5018 Public Finance Management and Control law came into operation in 2003, 24th December. Separately; another important reason of the increase of the number of articles as to internal auditing is the fact that Basel II standards including the internal auditing have been put into practice in Turkey by International Banking Auditing Committee in 2009. Objective of this study is to analyze the articles of internal auditing in Turkey via Web based bibliometric analysis technique and to provide some information to the researchers studying in the so-called field. In this context, data in the Google Scholar, which is a popular academic resource environment, has been analyzed thanks to a special script-based application. In the study; 58 articles made between the years of 2003-2013 have been studied. It has been seen that 1396 references have been used and that 1964 citation referred to these references generate the data set of this study. Bibliometric analysis technique which is one of the quantitative research methods has been used for the analysis of the data gathered from the Web environment.
Authors: Tolga YEŞİL, Utku Köse
Institution: Usak University
Language: English
Subfield: Library and Information Sciences
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2616865508