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Abstract

This study aims to examine trends in audit delay, analyze key journals in international publications, and identify the number of clusters that exist. The data collection method is based on metadata sourced from Scopus with the keyword "audit delay" from 1989 to 2024. The analysis was carried out using bibliometrics using VOSviewer version 1.6.20. The results of the study show that the overall growth of audit delay publications has increased. The largest number of publications occurred in 2018, published by the Managerial Auditing Journal consisting of 13 publications in 24 clusters. This study captures the topic of Audit Quality, and Key Audit Issues are still rarely studied so that it becomes an interesting opportunity for new or novel research. 

Keywords

Audit Delay Bibliometrik Scopus Audit Quality Key Audit Matters

How to Cite

Citation Format
Rankine, R., Santoso, R. A., & Fitriana. (2025). Analisis Bibliometrik Tren Penelitian Audit Delay Menggunakan Vosviewer. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2374-2382. https://doi.org/10.35870/jemsi.v11i4.4382

References

20 References
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Author Biographies

Rike Rankine, Universitas Sangga Buana YPKP

Magister Akuntansi, Universitas Sangga Buana, Bandung, Jawa Barat.

Rachmat Agus Santoso, Sekolah Tinggi Ilmu Ekonomi Stan Im

Sekolah Tinggi Ilmu Ekonomi STAN IM, Bandung, Jawa Barat.

Fitriana, Universitas Sangga Buana YPKP

Magister Akuntansi, Universitas Sangga Buana, Bandung, Jawa Barat.

License

Copyright (c) 2025 Rike Rankine, Rachmat Agus Santoso, Fitriana

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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