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Research on continuous auditing: A bibliometric analysis

机译：持续审计研究：文献计量分析

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This paper presents the results of a bibliometric study about the evolution of research on Continuous Auditing. This study has as main motivation to find reasons for the very slow evolvement of research on this topic. In addition, Continuous Auditing is one of the features of the emerging concept of Continuous Assurance. Thus, considering that Continuous Assurance represents numerous advantages for the organizational performance, this study also intends to understand if there is a relation between the evolution of research on Continuous Auditing and the still very low maturity levels of continuous assurance solutions. This study shows that the number of publications is considerably reduced and that the slow growth of research on Continuous Auditing may be contributing to the lack of maturity of Continuous Assurance.
机译：本文介绍了有关持续审计研究进展的文献计量研究的结果。这项研究的主要动机是寻找导致该主题研究进展缓慢的原因。此外，持续审核是不断出现的持续保证概念的特征之一。因此，考虑到持续保证代表了组织绩效的众多优势，本研究还打算了解持续审计研究的发展与持续保证解决方案的成熟度仍然很低之间是否存在关联。这项研究表明，出版物的数量已大大减少，持续审计研究的缓慢增长可能是造成持续保证缺乏成熟度的原因。

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