Law, information systems governance, and audit accountability: A bibliometric review
Abstract
This bibliometric review is developed over 267 publications in the Web of Science and draws the indispensable cross-connection of legal coverage, information systems governance (ISG) and audit accountability. It uses co-citation and keyword mapping to identify major works, key intellectual groups or clusters, and innovative clusters, e.g. AI governance or algorithmic auditing. Results show an impressive rise of the research output after 2010, in developed economies. It emphasizes the crucial role in responsible technology systems that is played by law, governance and auditing and reinforces calls for greater international cooperation. It offers a rich source of advices for researchers, practitioners, and policy-makers in the journey of digital transformation.
Fields of Study & Subjects
Auditing
Earnings Management
Governance
Information Technology Governance and Strategy
Information and Cyber Security
Publication details
- Journal / source
- EDPACS
- Publisher
- Informa UK Limited
- Pages
- 1–14
- Publication date
- 2 February 2026
- Language
- EN