Over recent decades, an increasing number of studies have examined the intersections among digitalization, auditing and corporate performance. However, an integrated and systematic analysis of the literature simultaneously addressing digitalization, auditing and performance remains scarce. This study aims to fill this gap by proposing a bibliometric review of the existing literature and identifying the main research themes likely to advance the field.
This research was conducted in accordance with a rigorous dual methodological protocol based on the SPAR-4-SLR framework (Scientific Procedures and Rationales for Systematic Literature Reviews) and the Preferred Reporting Items for Systematic Reviews and Meta-Analyses reporting guidelines, ensuring transparency, reproducibility and full traceability of the literature selection process. Bibliometric methods were then used to analyze the scientific evolution and to map the intellectual structure of research on digitalization, auditing and performance over the period 2016–2025. The bibliographic data were extracted from the Scopus and Web of Science databases, which provided comprehensive and representative coverage of the field under study.
The results highlight the main trends and dynamics of research related to digitalization, auditing and performance. Three major thematic clusters emerge: the conceptual foundations of digital transformation and its consequences for auditing practices; organizational capabilities, audit quality and performance; and the integration of digital technologies and management practices. These findings help structure the field and outline future research avenues, particularly those related to emerging technologies, organizational transformations and managerial strategies.
By identifying dominant, emerging and fragmented research streams, this study structures the literature on digitalization, auditing and performance and thus contributes to a better understanding of the intellectual dynamics of the field. It also highlights key managerial and regulatory implications, emphasizing the need to strengthen auditors’ digital skills, integrate digitalization into sustainable performance strategies and adapt regulatory frameworks to digital transformation.
This study contributes to the literature by proposing an in-depth bibliometric mapping of research on digitalization, auditing and performance. It systematically identifies and analyzes the main thematic clusters while highlighting persistent theoretical and empirical gaps.
