摘要
随着“后审计风暴时代”的到来,审计工作的重心从“幕前”发现问题转到了“幕后”的追究相关责任人和解决问题,审计问责不论是在推进国家治理还是改善企业经营管理方面的作用都愈加重要。文章以CNKI为数据源,选取了2004—2023年的729篇文献作为样本量,利用CiteSpace分析工具,对研究成果的数量,研究主体以及研究成果的关键词共现、关键词聚类和关键词突现的可视化图谱分析;根据分析结果从审计问责的源起、审计问责的理论基础和构成要素、审计问责促进国家审计发挥监督作用、审计问责在内部审计中的应用四个维度描述了审计问责的研究现状并进行了述评。文章梳理了审计问责的研究脉络与热点,展望了研究前沿问题,为进一步完善审计问责制、丰富审计问责研究领域提供了参考和借鉴。
With the advent of thee"post-audit storm era",the focus of audit work has shifted from identifying problems"on the surface"to investigating relevant responsible individuals and solving problems"behind the scenes".Audit accountability has become increasingly significant in advancing national governance and improving enterprise management.Using CNKI as the data source and CiteSpace as the analysis tool,this study selects 729 articles from 2004 to 2023 as the sample size,and conducts a visual graphic analysis of the number of research outcomes,as well as keyword co-occurrence,keyword clustering and keyword bursts of research entities and findings.Based on the analysis results,the paper describes the current research status of audit accountability from four dimensions,including the origin of audit accountability,its theoretical basis and components,its role in promoting the supervisory function of national audits and its application in internal audits.Furthermore,the paper reviews the research context and hot spots of audit accountability,provides insights into research frontier issues,and offers references for further improving the audit accountability system and enriching the research field of audit accountability.
作者
孟志华
侯明瑶
MENG Zhi-hua;HOU Ming-yao(Lanzhou University of Finance and Economics,Lanzhou,Gansu,730020,China)
出处
《武汉商学院学报》
2024年第6期66-73,共8页
Journal of Wuhan Business University
基金
甘肃省科技厅软科学项目《新时代经济责任审计的治理效能评估与优化路径研究》(项目编号:24JRZA168)。
关键词
审计问责
研究综述
可视化分析
audit accountability
research review
visual analysis
