Accounting and Auditing Research

Accounting and Auditing Research

Analysis of Research Trends and Content Changes in Articles of the Journal of Accounting and Auditing Research: A Review of 16 Volumes (2009-2024)

Document Type : Original Article

Authors
1 Department of Accounting and Finance, Faculty of management and accounting, University of Tehran, Farabi Campus, Qom, Iran
2 Associate Professor, Department of Accounting, Faculty of Management and Accounting, Farabi Campus, University of Tehran
3 PhD student in Accounting, Faculty of Management and Accounting, Kish Campus, University of Tehran, Tehran, Iran
10.22034/iaar.2025.494886.1801
Abstract
The aim of this study is to analyze research trends and content changes in the articles published in the Journal of Accounting and Auditing Researches over 16 volumes (2009-2024). This study seeks to identify research patterns and thematic changes in the journal's articles to provide recommendations for future research. The research adopts a scientometric approach and employs quantitative content analysis. The statistical population includes 594 articles published during the specified period, all of which were reviewed as the sample. Data were collected using a researcher-made checklist and analyzed using descriptive statistics in Excel and inferential statistics in SPSS.

The findings reveal that financial accounting has held the largest share of articles during the study period but has experienced a relative decline in recent years. Conversely, articles related to auditing have significantly increased, with growing attention to topics such as audit quality and new technologies. The accounting education field, despite its importance, accounts for a small share of the articles. Moreover, methodological trends indicate an increased use of advanced and mixed methods. Observed changes in thematic priorities highlight the influence of environmental and technological developments on accounting and auditing research. These findings emphasize the need for greater focus on emerging topics such as artificial intelligence applications, big data analytics, and improving accounting education methods.
Keywords

Subjects



Articles in Press, Accepted Manuscript
Available Online from 16 September 2025