International Collaboration in Auditing Research: A Note

We investigate the changes and the magnitude of international collaboration in auditing research. We explore published auditing research in six auditing journals and six accounting journals with broader readership, from 1997 to 2014. Our findings indicate that auditing research is mostly collaborative and is increasingly internationalized but international collaborations are not extensive, accounting for just over 25 percent of collaborative work. The field is largely dominated by US-affiliated scholars, albeit at a declining rate. Moreover, we find that the participation of practitioners in research production has gradually declined.