The Trends and Gaps in Audit Quality

A Bibliometric Analysis

  • Cristiano Mendes Bento Universidade de Aveiro - UA
  • Helena Inácio Higher Institute of Accounting and Administration (ISCA-UA) & GOVCOPP, University of Aveiro, Portugal https://orcid.org/0000-0003-1281-2156
  • Elisabete Vieira Higher Institute of Accounting and Administration (ISCA-UA) & GOVCOPP, University of Aveiro, Portugal https://orcid.org/0000-0003-3593-368X
DOI: https://doi.org/10.34624/ijbi.v4i1.38038
Keywords: bibliometric analysis, audit quality, bibliometrics, audit, IAASB

Abstract

This study performed a bibliometric analysis of 1546 articles on Audit Quality (QA), published between 1999 and 2022, showing the increase in interest in the topic, especially in periods of regulatory change. The analysis revealed that topics such as audit fees, corporate governance, earnings management and auditor independence are the most studied, underlining the importance of governance and independence for QA. Co-authoring networks show clusters of influential and interconnected authors, and the keywords indicate central themes such as regulation, audit performance, and the reputation of audit firms. Over time, research has adapted to new challenges, with a recent focus on areas such as corporate social responsibility and governance. The study suggests that future research explores the impact of new technologies, such as big data and artificial intelligence, on QA, as well as the diversity in audit teams and the effect of workload on the quality of reporting. It also identifies auditing ESG practices and the influence of local regulatory standards as promising areas. In summary, the study provides a comprehensive overview of the field of QA, pointing out directions for future research and highlighting the importance of new approaches to meet the growing demands for transparency and social accountability.

IJBI Volume 4 Issue 1
Published
2025-03-31
How to Cite
Bento, C., Inácio, H., & Vieira, E. (2025). The Trends and Gaps in Audit Quality. International Journal of Business Innovation, 4(1), e38038. https://doi.org/10.34624/ijbi.v4i1.38038
Issue
Volume 4 Issue 1 (2025)
Section
Accounting

Copyright (c) 2025 Cristiano Mendes Bento, Helena Inácio, Elisabete Vieira

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