Univrsity Of Tehran Press Accounting and Auditing Review 2645-8020 22 2 2015 08 23 A review and content analyzing of Iranian auditing research: Two recent decades A review and content analyzing of Iranian auditing research: Two recent decades 203 220 54970 10.22059/acctgrev.2015.54970 FA Mohammad Javad Saei Associate Prof., Faculty of Economic and administrative Sciences, Ferdowsi University of Mashhad, Iran Mahmoud Lari Dashtbayaz Associate Prof., Faculty of Economic and administrative Sciences, Ferdowsi University of Mashhad, Iran 0000-0002-8233-026X Hossein Fateh Goush MSc. Student., Faculty of Economic and administrative Sciences, Ferdowsi University of Mashhad, Iran Journal Article 2014 11 18 As the research conducted in the area of auditing has grown over the past two decades in Iran, research field area has also increased. Typologies of research topics in a specific area are necessary because they lead to organization of knowledge. They are also very useful for understanding the relationships between the research topics, leading to the analysis of the main topics, their time evolution, etc. This article  provides a content analysis of audit research over the past two decades. We use a content analysis of 118 articles from 16 academic journals publishing auditing research, from 1999 to 2012 with 16 major themes (Lesage & Wechlter, 2012). Our results indicate that no research has been done on some topics and diversity in subcategories is limited. Due to the diversity of the research conducted, Lesage & Wechlter’s research shows more variety than the Iranian research and thematic function of the period (2009-2012) is similar to the modern period. Also sample data is poor in some of the researches and the methodology used is not various enough. As the research conducted in the area of auditing has grown over the past two decades in Iran, research field area has also increased. Typologies of research topics in a specific area are necessary because they lead to organization of knowledge. They are also very useful for understanding the relationships between the research topics, leading to the analysis of the main topics, their time evolution, etc. This article  provides a content analysis of audit research over the past two decades. We use a content analysis of 118 articles from 16 academic journals publishing auditing research, from 1999 to 2012 with 16 major themes (Lesage & Wechlter, 2012). Our results indicate that no research has been done on some topics and diversity in subcategories is limited. Due to the diversity of the research conducted, Lesage & Wechlter’s research shows more variety than the Iranian research and thematic function of the period (2009-2012) is similar to the modern period. Also sample data is poor in some of the researches and the methodology used is not various enough. https://acctgrev.ut.ac.ir/article_54970_8210ada0dd78f09fa6f32f9f69c842b5.pdf