Visual Analysis of Research Hotspots and Development Trends in China's Audit Accountability System Based on CiteSpace
With the advent of the"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.
NETL
NSTL
万方数据
