【摘要】 以1998-2012年SSCI、CSSCI收录的内部审计研究文献为样本,借助文献计量工具、内容分析法,从研究主题、研究方法、学科交叉性及研究的理论基础等视角对国内外内部审计研究展开比较分析和述评。研究发现,当前内部审计学术研究与内部审计职业发展需求存在较大差距,而我国内部审计研究虽然在研究主题上与国外研究具有趋同性,但在研究方法、学科交叉性、理论创新等方面仍存在一定不足。更多还原

【Abstract】 Based on the literature included in SSCI and CSSCI databases,this paper reviews themes,methods,interactive disciplines and theories of the internal auditing research from a comparative perspective and with bibliometric analysis and content analysis.It’s found that the current internal auditing research generally fails to meet the developing requirement of internal auditing practices.Much room in Chinese internal auditing research needs to be improved in the research method and the interaction of internal auditing with other disciplines,as well as theory innovation,while the research themes published in Chinese journals are converged with those in major oversea journals.更多还原