Mapping and visualisation of audit quality research trends

Khaled Aburisheh, Walid Owais, Ahmed Al-Dahiyat, Ahmad Bawaneh and Laith AlQudah

International Journal of Economics and Business Research, 2023, vol. 25, issue 1, 29-49

Abstract: This study analyses the state of the art in the literature about audit quality, focusing on the most important ideas that may influence audit quality in the future. The study used bibliometric analysis to describe the evolution of publishing activity in audit quality, looking at the most popular themes and research trends. In all, 1,300 studies on cryptocurrencies were published in the Web of Science (WoS) core collection, which is the most reputable database, between 1990 and 2021, but only a small percentage of them were analysed for present and future trends. One of the most frequent objections was that the current audit failure leads to more litigation declines in business value, and falls in the service fees of auditing organisations. The study enables us to propose prospective routes for future research that may be useful in reflecting on the enhancement at a size and reputation level, along with the development of relating market performance and regulation with an audit quality.

Keywords: Web of Science; WoS; co-citation; co-occurrence analysis; bibliometric analysis; bibliographic coupling. (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijecbr:v:25:y:2023:i:1:p:29-49

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