Exploring the convergence of digital finance, ESG assurance, and IT risk management: A bibliometric review of audit-focused research streams

This study uses bibliometric methodology to explore digital financing, adherence to ESG regulations and IT risk management in audit research from 2015 to 2025. A total of 103 articles out of 72 sources were examined in this subject. Most research is carried out on the domestic market, including small international cooperation, and each article usually has almost three authors. Research defines four primary clusters: digital financial innovation and compliance; ESG report on security and sustainability; Risk management and audit quality; and convergence of technological acceptance, administration and management of enterprises and ethical supervision. The discovery shows that the merger of ESG protocols with digital financial systems and IT audit framework increases transparency, risk reduction and organizational efficiency. Despite restrictions on indexed English publications, studies provide a comprehensive overview of emerging trends, practical consequences and research gaps and offer instructions for scientists, auditors and financial institutions that seek to use technology and management for sustainable and efficient operations.