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IFRS and Audit Quality: A Systematic Literature Review

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  • Rajat Deb
  • Mukesh Nepal
  • Sourav Chakraborty

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

Suggested Citation

  • Rajat Deb & Mukesh Nepal & Sourav Chakraborty, 2023. "IFRS and Audit Quality: A Systematic Literature Review," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(1), pages 118-138, February.
    • Handle: RePEc:sae:manlab:v:48:y:2023:i:1:p:118-138
    DOI: 10.1177/0258042X221106617
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    More about this item

    Keywords

    Audit quality; IFRS; audit committee; audit tenure; audit fees and e-journals;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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