Research in auditing: main themes (original) (raw)
Related papers
How the profession can learn from results of academic audit research
Maandblad Voor Accountancy en Bedrijfseconomie
Auditors full an important societal role by assuring the reliability of companies’ nancial statements. However, the audit profession is quite often under scrutiny because of bankruptcies, mismanagement and frauds by their clients. Also, auditors, responsible for discovering material misstatements in their clients’ - nancial reports, are increasingly being criticized for their making errors themselves, sometimes with far-reaching consequences for the nancial markets and society as a whole.
African Journal of Business Management, 2015
We examined the international scientific productivity on auditing between 2002, when the Sarbanes-Oxley Act (SOX) was published, and the end of 2013, based on a bibliometrics/scientometrics analysis of scientific articles included in the Web of Science from the Institute for Scientific Information (ISI). A database was created including 2,394 publications. As a contribution it was possible to systematically identify the main features of the auditing publications in the extended literature through bibliometrics and scientometrics analysis for the creation of its state of art in auditing. It is important that other researchers study the reason for the growth in auditing publications and identify relevant concepts, theories, methodologies, and emerging issues that have arisen in the field of auditing considering that there is a transactional empirical gap for future studies in the literature.
Audit Quality: A Bibliometric Analysis (1981-2020)
Scientific Annals of Economics and Business, 2020
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 Research: A Bibliometric Analysis
2021
This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the greatest impact in Audit Quality research is Auditing a journal of practice & theory. The most published writers are Myers LA while the most impactful authors are Carcello JV and Knechel WR. This study also indicates that the most widely used topic keywords are Audit, Quality, Evidence, Financial, and Accounting. Last but not least, in general, there are at least 5 theories that form the basis of audit quality.
A research profile on internal audit quality
Contextus – Revista Contemporânea de Economia e Gestão, 2022
Gaps in internal audit function (IAF), such as internal audit quality (IAQ), began to be pointed out by studies carried out after Sarbanes-Oxley (SOX) Act publication. As a subject still under development in the literature, this article seeks to delineate a research profile for the IAQ in the period from 1999 to 2021. To this end, a bibliometric profile on the subject was conducted, resulting in the identification of how the research area has progressed over the last 22 years, encompassing research clusters, main fields of study and citations networks. As a result, two maps were created: one based on text data and one based on bibliographic data.
Research paper on the key value of Auditing.docx
This paper aims to analyze the historical background, objectives, roles, concept, and scope of examining auditing and audit planning and supervision. It is found that auditing has evolved through a number of stages. In the mid-1800s to early 1900s, the audit practice was considered as “traditional conformance role of auditing”. However, for the past 30 years, the auditor has been playing an “enhancing role”. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.
Audit Quality: Insights from the Academic Literature
AUDITING: A Journal of Practice & Theory, 2013
This study presents a review of academic research on audit quality. We begin with a review of existing definitions of audit quality and describe general frameworks for establishing audit quality. Next, we summarize research on indicators of audit quality such as inputs, process, and outcomes. Finally, we offer some suggestions for future research. The study should be useful to academics interested in audit quality as well as to the Public Company Accounting Oversight Board (PCAOB) and other regulators.
Effects of the new regulation and corporate governance of the audit profession
Financial scandals of the last decade have had a negative effect upon the trust and perception of investors regarding auditor responsibility, firm performance and their part in fraud and error detection. The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. The characteristic elements of the new economy require economic entities new performance standards that go beyond economics. These works' aim is to explore the implication of the new regulation and corporate governance on the audit profession and audit quality. This study contributes to the literature as it provides a better understanding on how the auditor and audit firms react toward the additional requirements.
Mapping out Internal Audit Research: A Bibliometric Analysis
Journal of Modern Accounting and Auditing, 2024
This paper aims to map out the development of internal audit (IA) research worldwide by using a bibliometric analysis method to statistic the publications in the Scopus database. There are new challenges, especially during the COVID-19 pandemic, bringing out remote auditing with new technologies; hence there are new risks that must be addressed. The bibliometric analysis was carried out from 1978 until September 2024. And this research used the VOSviewer visualisation technique to present co-relations with authorship, countries, and affiliations to show a research network base on the data sources, the Scopus database. This study's findings show that internal audit research publications were growing steadily within 15 years, and most publications are from the United States, Malaysia, and the United Kingdom. With analyses of the author's keywords, China becomes the focus research nation on IA research from 2019 to 2024, and in the recent five years, IA research has developed fast. The IA is essential in corporate governance and internal control and provides assurance and consultant functions to prevent fraud and reduce risk. Also, visualising keywords, titles, and publication abstracts leads to discovering new research areas, such as the relationship between internal audit and fraud, risk assessment and corporate governance, respectively. This study builds a macroscopic pattern and a better network to understand global internal auditing research. In addition, it performs network analysis on keywords and titles, which leads to the development of the cluster field, and maps the authorship, sources, and citations.