Audit Quality: A Bibliometric Analysis (1981-2020)

Abstract

The increase in the number of studies on audit quality and the interest of both researchers and authorities in the subject in recent years has been the motivation of the study. Bibliometry was chosen as a method in the study because it provides the opportunity to look at the literature of the area studied from a broad perspective. The study aims to make a bibliometric analysis of studies published in English in the field of social sciences in the Scopus database on audit quality (AQ). This analysis covers 1419 articles from 1981 to March 2020. It has been determined that academic research on AQ has increased dramatically since the 2000s. 'Audit quality', 'audit fees', 'earning management' issues are up-to-date in the studies carried out; Researches on 'Public Company Accounting Oversight Board' (PCAOB), 'financial reporting' and 'audit committee' turned out to be on the rise. The country that gets the most citation on the subject is USA. It was also concluded that numerous non-authors frequently collaborated amongst them to contribute to the development of the field. In addition, although there are publications using a qualitative research method with the increasing number of publications with AQ, it is the first bibliometric and social network analysis in the study area. While this study helps to create the conceptual framework that still causes controversy in the field of AQ; It can be a guiding resource in determining future studies and regulations.

Audit Quality: The Impact of Expertise, Independence and Ethics of Professional Accountant a Crosssectional Study

“…The quality of audit service is defined as the market-assessed joint probability that a given auditor will discover a breach in the client's accounting system and report the breach. (Ciger, 2020) Audit quality means how to tell an audit to detect and report material misstatements in financial statements. (Arens, Randal, Mark & Chris, 2017) The detection aspect reflects auditor competence, while reporting reflects ethics or auditor integrity, particularly independence.…”

“…Independence, in reality, will exist if the Auditor can maintain an impartial attitude during the audit. (Ciger, 2020) Independence is due to professional care means that auditors plan and perform their duties with the skills and care expected of professional accountants. (Eilifsen, Messier, Glover & Prawitt, 2014) One thing that distinguishes the public accounting profession from other professions is the responsibility of the public accounting profession to protect the public interest.…”

“…Audit quality is the probability that an auditor finds and reports about a violation in his client's accounting system. (Ciger, 2020) Quality of audit results also means reporting on weaknesses in internal control and compliance with regulations, responses from responsible officials, disclosing prohibited information confidential, distributing audit reports, and following up on the Auditor's recommendations following the laws and regulations. (Nor, Hudaya & Novriyandana, 2019) The Auditor's competence to find and eliminate material misstatements and manipulations in financial statements affects audit quality.…”

Exploring the Research Regarding Frugal Innovation and Business Sustainability through Bibliometric Analysis

“…Bibliometric indicators are metrics that provide information on the performance of scientific activity in many of its expressions. The development of bibliometric analysis as a key scientific endeavour has increased rapidly in recent years, and bibliometrics has been widely used in a variety of study areas: agriculture [137][138][139], business [140,141], computer science [142], economics [143,144], geography [145], mathematics [146], tourism [147], and many others.…”

Auditor's Perception on Technology Transformation: Blockchain and CAATs on Audit Quality in Indonesia

“…High audit quality can improve the quality of financial reports and support wise investment decisions and financial stability, but can also be used as a monitoring mechanism to reduce asymmetric information between managers and shareholders [5,20]. Audit quality can help companies obtain credit from the most prestigious creditors and attract potential investors to invest [17,21].…”