THE RITUAL OF VERIFICATION: A BIBLIOMETRIC REVIEW OF AUDITOR CHARACTERISTICS AND THE APPLICABILITY OF AUDIT RECOMMENDATIONS IN THE PUBLIC SECTOR

Abstract

The review aims at conducting the bibliometric analysis to amalgamate the extent to which the influence of external auditors’ characteristics on applicability of external auditors’ recommendations has been published. Analysis was performed on the 362 articles which were carefully filtered using the PRISMA model.  Results indicate rapid increase on publications in the year 2023 and 2024, which signals the increased interests on awareness on how audit works is performed. This further indicated increased academic curiosity on accountability especially in the public sector. Also, more established universities and journals appeared to have more publications, more couplings and citations as compared to African institutions and countries.