Mapping of internal audit research in China: A systematic literature review and future research agenda

Hazaea, Saddam A.; Zhu, Jianqin; Al‐Matari, Ebrahim Mohammed; Senan, Nabil Ahmed Mareai; Khatib, Saleh F. A.; Ullah, Saif

doi:10.1080/23311975.2021.1938351

Cited by 42 publications

(46 citation statements)

References 63 publications

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“…We adopted the systematic review methodology because of its effectiveness in comprehensively gauging a limited field of study (Hazaea et al , 2021b; Khatib et al , 2021a; Zamil et al , 2021). This approach differs from that of conventional reviews in that it is transparent and allows for the unification of research and practitioner communities, leading to a better overall synthesis of the available information (Pedrini and Ferri, 2019).…”

Section: Methodsmentioning

confidence: 99%

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Khatib

Elamer

Abdullah

et al. 2022

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Purpose This study aims to provide a comprehensive review of the existing literature on corporate governance (CG) aspects of the Malaysian market. It offers insights into the phases of Malaysian CG, identifies crucial gaps in the literature and outlines an agenda for impending research. Design/methodology/approach Following a systematic literature review approach, a final sample of 125 studies from Scopus and Web of Science databases was used in this study. These studies were selected based on quality assessment criteria. Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics. Findings The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian CG codes. Likewise, the review reveals that the majority of prior studies are quantitative and were carried out using archived data from non-financial firms. Also, the existing literature has primarily focused on the outcomes of CG, especially firm performance. Research limitations/implications Overall, the results show that there is ample room for future research. The present paper identifies a number of methodological problems and concerns, and discusses the implications of these problems, while also providing recommendations for future research. The main caveat is that the authors use scholarly papers published in academic journals only, but this approach offers them with opportunities for considerable further developments. Originality/value To the best of the authors’ knowledge, this study contributes to the literature by being the first of its kind to concentrate on the Malaysian context. It provides a comprehensive knowledge assessment of the Malaysian CG research and offers advice regarding improvements in research, policy and practice by identifying possible knowledge gaps. Consequently, this study provides a cohesive story of the past and a road map for future research on Malaysian CG.

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Section: Methodsmentioning

confidence: 99%

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Khatib

Elamer

Abdullah

et al. 2022

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“…In this paper, a systematic literature review is applied to analyze the research studies on SA, encompassing articles published over 10 years. SR is one of the most common management research tools that combines qualitative and quantitative assessment to the existing literature (Hazaea et al, 2021a;Khatib et al, 2021aKhatib et al, , 2021bLinnenluecke et al, 2020). According to Cronin et al (2008), SR provides new insights into creating further questions and building new theories from gaps in the previous studies.…”

Section: Methodsmentioning

confidence: 99%

“…This search string helped to collect most of the studies that have a combination of keywords related to Shariah and auditing. This method was applied in several prior SR research (Khatib et al, 2022;Khatib et al, 2021bKhatib et al, , 2021cSahi et al, 2021;Hazaea et al, 2021a;Zamil et al, 2021).…”

Section: Methodsmentioning

confidence: 99%

Shariah auditing: analyzing the past to prepare for the future

Khatib

Abdullah

Amosh

et al. 2022

JIABR

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Purpose This study aims to present a detailed investigation of Shariah audit research based on a systematic literature review. Design/methodology/approach A total of 53 studies were collected from the Scopus and Web of Science databases following a systematic methodology. These studies were analyzed and evaluated based on the theoretical perspective, geographical distribution, research settings and themes background. Findings The findings indicate an increase in the literature on Shariah auditing over time, especially in the Malaysian context, with a dearth of research in other contexts and institutions (Takaful). It has been also revealed that the existing literature is still unclear about the effectiveness and consequences of effective Shariah auditing, pointing the need for more work on these areas. The authors outline opportunities for future Shariah auditing research. Originality/value The synthesized findings are helpful for policymakers and managers to understand better how research in Shariah auditing is developing and how to translate research findings into practice. To the best of the authors’ knowledge, this is the first research to comprehensively synthesize the literature on this topic and identify the potential opportunities for future research directions.

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“…Expectations about the rapid spread and continuation of the epidemic indicate a high probability of bankruptcy of many companies and the collapse of some projects. In addition, repercussions resulting from the epidemic are expected to lead to the loss of many jobs [5,16,17]. As societies suffer from shrinking services, rationing of goods and many business organizations may not recover, especially small businesses, and for many companies, their financial situation can become highly complex.…”

Section: -Literature Reviewmentioning

confidence: 99%

Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities

et al. 2022

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This study aims to identify the impact of COVID-19 on audit quality based on the investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' salaries in Saudi Arabia and Yemen. For data collection, fifty-five (55) questionnaires were distributed to internal auditors, external auditors, managers of audit offices, and financial managers. Eleven managers of audit offices and auditors were interviewed. A descriptive, regression analysis, and T-test were used. The study results reveal that the audit quality has been significantly affected due to the devastating effect of COVID-19 on audit fees, audit procedures, and audit staff salaries. In addition, the results show that Yemen is severely affected due to several factors, which include a lack of modern auditing systems. Also, private ownership of establishments and the absence of laws for determining audit fees negatively impacted the audit quality. Being the first of a practical kind, this study provides a significant contribution to the existing literature on the impact of COVID-19 on the quality of auditing. This would be useful for corporations, audit offices, auditors, and researchers. Moreover, this study can bridge the identified research gap on this topic and provide empirical evidence about the impact of COVID-19 on audit quality. Doi: 10.28991/esj-2022-SPER-06 Full Text: PDF

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Mapping of internal audit research in China: A systematic literature review and future research agenda

Cited by 42 publications

References 63 publications

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

The development of corporate governance literature in Malaysia: a systematic literature review and research agenda

Shariah auditing: analyzing the past to prepare for the future

Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities

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