Libraries at University of Nebraska-Lincoln

 

Date of this Version

1-2021

Abstract

The issues of shariah audit appeared more than three decades ago along with the progress of the Islamic financial industries. But it is challenging to obtain a study explaining the current state of shariah audit research to date. Therefore, it is necessary to assess the research on the Shariah audit. Thus, this study aimed to analyze and visualize the current state of shariah audit using a bibliometric approach. The bibliometric analysis was conducted by using VOSviewer software. To fulfill this goal, the keywords such as shariah audit, shariah auditing, and its variations were searched from the Scopus database. The articles were retrieved in August 2020 with limited to articles and conference types. This study used a simple statistical analysis to grasp the scientific production. VOSviewer software is used to map and visualize the patterns of co-authorship, co-occurrence, citation, bibliographic coupling, and co-citation networking. The result showed that there were few articles discussed the Shariah audit. The first articles that used the term of shariah audit appeared in 2010. The productive journal was the Journal of Islamic Accounting and business research (JIABR) with 16.7%. Of 60 articles were having 138 authors, 71 institutions, and 18 countries. The result showed 170 keywords revealed in this study. The cluster analysis discovered three clusters namely, Shariah audit and human resource of shariah audit, Shariah audit, and shariah supervisory board and compliance, and shariah audit and corporate governance. In the end, based on cluster analysis, the study offered some suggestions for the future research agenda.

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