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This study aims to thoroughly examine the landscape of COSO-related auditing research by analyzing 375 publications from 2003 to 2023 after rigorous filtering. Using tools such as the Web of Science Core Collection, Biblioshiny R package, and VOSviewer, the study uncovered a significant annual publication growth rate of 2.51%, indicating collaborative efforts and a variety of document types. An analysis of recent influential research patterns provides deeper insights into COSO-related auditing trends. This research emphasizes influential authors and the prominent role of the United States in research output, emphasizing the importance of international collaborations. Keyword clusters such as "corporate governance," internal audit, "audit planning," and "quality" reveal the key thematic areas. The study, which was led by ABDOLMOHAMMADI MJ, examines improvements in prediction-based options trading. It shows how important it is to keep up with changing COSO guidelines and to use technology-based audit tools such as data analytics and AI to make audits more efficient and effective.
Qabajeh et al. (Fri,) studied this question.