Scientific Mapping of Audit Committee: A Bibliometric Analysis

The audit committee (AC) literature has witnessed significant growth and evolution leading to ongoing debates and controversies surrounding the functions of ACs. The study uses bibliometric analysis (scientific procedures and rationales for systematic literature reviews protocol) to create a scientific map of ACs using 922 papers from the Web of Science database from 1998 to 2022. The analysis uses specialized tools like Biblioshiny and VOSviewer for performance analysis and academic mapping. The results show that particularly AC is a dynamic area of study, with the United States having the highest number of publications and the United Kingdom being the most influential contributor. The cluster analysis of bibliographic connections reveals prominent themes in the document, and the authors reveal that corporate governance, AC, directorship, board composition, firm performance, and earning management themes are in trend and individual ACs’ functions have been less explored. JEL Classification: M41, M42