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Audit Quality Review: An Analysis Projecting the Past, Present, and Future

Author

Listed:
  • Niva Kalita

    (Tezpur University, Tezpur, Assam, India)

  • Reshma K. Tiwari

    (Tezpur University, Tezpur, Assam, India)

Abstract

Literature on audit quality remains plenteous, with researchers contemplating the area for 'forever and a day’. The present study proposes synthesising the existing literature on audit quality, discerning the prominent themes and providing future research avenues. This paper attempts to analyse and synthesise the dynamics of audit quality research by employing the diminuendos of systematic literature review with bibliometric and content analysis. Scopus database has been gleaned to systematically retrieve the literature on audit quality from 1981-2022. Analysing the 1101 relevant articles under review makes the USA the highest contributor. It is, however, enthralling to note that developing countries have also registered increased interest in the topic. Apart from the other documented findings, the study concluded that research has witnessed impeccable growth over the years under various lenses, which have been precisely synthesised into six clusters. While various reviews have been conducted using innumerable qualitative methods, this study attempts to employ quantitative methods to synthesise the extant literature, which is a rarity.

Suggested Citation

  • Niva Kalita & Reshma K. Tiwari, 2023. "Audit Quality Review: An Analysis Projecting the Past, Present, and Future," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 70(3), pages 353-377, September.
    • Handle: RePEc:aic:saebjn:v:70:y:2023:i:3:p:353-377:n:7
    DOI: 10.47743/saeb-2023-0032
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