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The Trends and Gaps in Audit Quality: A Bibliometric Analysis

Bento, Cristiano Mendes; Inácio, Helena; Vieira, Elisabete

This study performed a bibliometric analysis of 1546 articles on Audit Quality (QA), published between 1999 and 2022, showing the increase in interest in the topic, especially in periods of regulatory change. The analysis revealed that topics such as audit fees, corporate governance, earnings management and auditor independence are the most studied, underlining the importance of governance and independence for ...

Date: 2025   |   Origin: International Journal of Business Innovation
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