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A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis
16 references·1 citing·43 second hop
A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis (2024)A systematic literature review of Auditin…How to conduct a bibliometric analysis: An overview and guidelines (2021)How to conduct a bibliometric…Big Data in Accounting: An Overview (2015)Big Data in Accounting: An Ov…A review of archival auditing research (2014)A review of archival auditing…Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports (2012)Multinationals’ Accountabilit…Development of a Scale to Measure Professional Skepticism (2010)Development of a Scale to Mea…Financial crisis and the silence of the auditors (2009)Financial crisis and the sile…Inventory Record Inaccuracy: An Empirical Analysis (2008)Inventory Record Inaccuracy: …Client size, auditor specialization and fraudulent financial reporting (2004)Client size, auditor speciali…Audit Firm Tenure and Fraudulent Financial Reporting (2004)Audit Firm Tenure and Fraudul…Evaluating the Audit Explosion (2003)Evaluating the Audit ExplosionClient Importance, Nonaudit Services, and Abnormal Accruals (2003)Client Importance, Nonaudit S…Auditing and the production of legitimacy (2003)Auditing and the production o…Corporate Governance and the Audit Process* (2002)Corporate Governance and the …The Audit Society: Rituals of Verification (1999)The Audit Society: Rituals of…The Audit Society: Rituals of Verification (1998)The Audit Society: Rituals of…Auditor size and audit quality (1981)Auditor size and audit qualityHow to detect fraud in an audit: a systematic review of experimental literature (2025)How to detect fraud in an aud…Earnings Management During Import Relief Investigations (1991)Auditor Independence, Non‐Audit Services, and Restatements: Was the U.S. Government Right?* (2004)Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance (2004)Performance matched discretionary accrual measures (2005)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)The Effect of Audit Quality on Earnings Management* (1998)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature (2002)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)THE CORPORATE GOVERNANCE MOSAIC AND FINANCIAL REPORTING QUALITY (2004)Knowledge and Social Imagery (1977)Accounting, professions and regulation: Locating the sites of professionalization (2006)Corporate Greening Through ISO 14001: A Rational Myth? (2007)Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting (2011)An Empirical Evaluation of Accounting Income Numbers (1968)The Boundaries of Financial Reporting and How to Extend Them (1999)Intangibles: Management, Measurement, and Reporting (2001)Big Data and Analytics in the Modern Audit Engagement: Research Needs (2017)A survey towards an integration of big data analytics to big insights for value-creation (2018)The digital transformation of external audit and its impact on corporate governance (2019)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* (2008)Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise (2009)Detecting Earnings Management (2012)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review (2003)Software survey: VOSviewer, a computer program for bibliometric mapping (2009)bibliometrix : An R-tool for comprehensive science mapping analysis (2017)Guidelines for advancing theory and practice through bibliometric research (2022)Literature reviews as independent studies: guidelines for academic practice (2022)Bibliometric Analysis: The Main Steps (2024)WHAT’S MEASURED IS WHAT MATTERS: TARGETS AND GAMING IN THE ENGLISH PUBLIC HEALTH CARE SYSTEM (2006)Rankings and Reactivity: How Public Measures Recreate Social Worlds (2007)Toward a Comparative Sociology of Valuation and Evaluation (2012)A Sociology of Quantification (2008)CSR and Assurance Services: A Research Agenda (2014)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)
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References

  • 2021How to conduct a bibliometric analysis: An overview and guidelines14,255 cited
  • 1981Auditor size and audit quality5,862 cited
  • 1999The Audit Society: Rituals of Verification3,583 cited
  • 1998The Audit Society: Rituals of Verification3,575 cited
  • 2014A review of archival auditing research3,184 cited
  • 2003Client Importance, Nonaudit Services, and Abnormal Accruals824 cited
  • 2003Auditing and the production of legitimacy807 cited
  • 2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
  • 2002Corporate Governance and the Audit Process*688 cited
  • 2015Big Data in Accounting: An Overview641 cited
  • 2012Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports530 cited
  • 2009Financial crisis and the silence of the auditors499 cited
  • 2010Development of a Scale to Measure Professional Skepticism475 cited
  • 2008Inventory Record Inaccuracy: An Empirical Analysis434 cited
  • 2003Evaluating the Audit Explosion348 cited
  • 2004Client size, auditor specialization and fraudulent financial reporting

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  • 2025How to detect fraud in an audit: a systematic review of experimental literature14 cited