“…Most of bibliometric studies in the audit field are about 'audit' (Uyar et al, 2020;Öztürk and Yilmaz, 2018;Melo Ribeiro, 2015), 'Continuous Audit' (Folador et al, 2018), 'Internal Audit' (Behrend and Eulerich, 2019a), 'Audit Committee' (Behrend and Eulerich, 2019b), 'Audit Rotation' (Marassi et al, 2014). Some of qualitative studies are also about 'Audit Research' (DeFond and Zhang, 2014), 'Audit Quality' (Montenegro and Brás, 2018;Knechel et al, 2012;Aghaei Chadegani, 2011) and 'Audit Quality and Auditor Independence' (Tepalagul and Lin, 2015).…”