基于CiteSpace的非审计服务研究知识图谱构建与分析

Construction and Analysis of Knowledge Graph of Non Audit Service Research Based on CiteSpace

以中国知网1996年来收录的非审计服务文献为研究对象,运用CiteSpace软件和内容分析法、文献计量法,构建非审计服务研究知识图谱,对关键词、发文作者、研究机构等进行可视化分析,意图以可视化图表的形式展示非审计服务研究的前沿问题,填补缺乏非审计服务系统性文献研究的空白。通过绘制知识图谱,发现非审计服务文献在2001至2006年快速增长,于2003年达到顶峰,年发文数量高达68篇,主要集中于独立性、审计质量、审计收费三大领域,发文机构主要是财经类院校,研究者们已经形成一定的学术研究群体,较好地体现了合作精神。基于此,提出可行性建议以促进非审计服务研究领域的发展。

The paper takes the non audit service literature collected by CNKI since 1996 as the research object, uses CiteSpace software, content analysis method, and bibliometric method to build a knowledge map of non audit service research, and visually analyzes keywords, authors, research institutions, with the intention of showing the cutting-edge issues of non audit service research in the form of visual charts. It fills the gap of lack of systematic literature review of non audit services in existing research. Through analysis, the paper finds that the non audit service literature grew rapidly from 2001 to 2006, reached the peak in 2003, and the annual number of papers was up to 68, mainly focusing on the three fields of independence, audit quality, and audit fees. The issuing agencies are mainly financial institutions. Researchers have formed a certain academic research group, which better reflects the spirit of cooperation. Based on the above findings, this paper proposes feasible suggestions to promote the development of non audit service research.