Auditing Financial Statements in the digital economy: Future Research directions and Bibliographic Mapping

At the 29th Annual NISPAcee Conference, Zhuldyz Dyuseekeeva reported on auditing financial statements in the digital economy, looking at directions of development and bibliographic mapping.

The auditing of financial statements is a necessary element in market economies and for the expansion of economic ties and trusted relationships. The empirical basis for the study a representative sample devoted to digitalizing the audit of financial statements from the bibliographic information system Web of Science Core collection. An analysis of this information was used to build a bibliometric-based map showing the development of the auditing field and the future research directions.