Internal Auditor’s Perspective on Accounting Complexity and Gender Equality: A Bibliometric Analysis

Abstract

This study aims to analyze the development of research on internal auditors, accounting complexity, and gender equality using a bibliometric approach. The study utilized 103 scientific articles obtained from the Dimensions database using keywords related to internal auditor, accounting, auditing and accountability, and gender equality. Data were analyzed using VOSviewer software through network visualization, overlay visualization, density visualization, and mapping of collaborations among authors, organizations, and countries. The results indicate that publications related to internal auditors, governance, audit quality, and gender diversity have increased significantly, particularly during the 2023–2025 period. The keywords governance, audit quality, auditor, committee, and board diversity emerged as dominant themes within the research network. The overlay visualization analysis reveals a shift in research focus from traditional themes toward issues such as female leadership, gender effect, diverse board, and lower earnings management. Furthermore, international collaboration analysis shows that the United Kingdom, the United States, and China are the most dominant countries within the research network. This study concludes that internal auditors, accounting complexity, and gender equality are strongly interconnected in the development of modern governance and have become important themes in the field of accounting, auditing and accountability.