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The Development of Academic Research Regarding Relations Between External Auditors and Internal Auditors in the United States During the Period 1941–2024

Azzam A. Alsuhaibani

Accounting Historians Journal2025https://doi.org/10.2308/aahj-2024-027article
AJG 2ABDC B
Weight
0.50

Abstract

Over the past 84 years, many analyses have been published on the relationship between external and internal auditors. This study tracks the intellectual history of academic research investigating these relationships in the United States since the foundation of the Institute of Internal Auditors in 1941 to identify the origins and timing of relevant developments. It examines the extent to which research has contributed to, or been influenced by, developments in this relationship by reviewing articles published from 1941 to 2024. An archival content analysis methodology is used to evaluate topical trends within a selected set of articles. The analysis shows that most of the papers examined are reactive to changes in regulations and standards. In addition, the evaluation highlights the declining interest in certain topics and the emergence of new research topics—two trends correlated with developments in auditing and other fields. Data Availability: Data are available from public sources cited in the text.

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https://doi.org/https://doi.org/10.2308/aahj-2024-027

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@article{azzam2025,
  title        = {{The Development of Academic Research Regarding Relations Between External Auditors and Internal Auditors in the United States During the Period 1941–2024}},
  author       = {Azzam A. Alsuhaibani},
  journal      = {Accounting Historians Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2024-027},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.