IFRS and Audit Quality: A Systematic Literature Review

Rajat Deb, Mukesh Nepal and Sourav Chakraborty

Management and Labour Studies, 2023, vol. 48, issue 1, 118-138

Abstract: The study has reviewed the literature on audit quality (AQ) in general and with reference to IFRS in particular for synthesizing the broader issues, the ongoing debates and controversies. A total of 263 papers published by eight global publishers (from June 2005 to 2020) were downloaded from the Tripura University’s digital library, and after rigorous filtering, 88 sample papers were retained. Applying boundaries for screening, it has focused on the continent of studies, objectives, variables, results, publishers and year of publications of the sample cited papers to summarize the research trends. Thus, the current study can spur researchers, practitioners, and academicians to gauge the impact and implications of IFRS on AQ and chart out future research agendas. JEL Classification: M41, M42

Keywords: Audit quality; IFRS; audit committee; audit tenure; audit fees and e-journals (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:sae:manlab:v:48:y:2023:i:1:p:118-138

DOI: 10.1177/0258042X221106617

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