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Financial Reporting and Audit Quality. A Bibliometric Analysis

Author

Listed:
  • Andreea Georgiana Pascaru

    (West University of Timișoara, Timișoara, Romaniaa)

  • Camelia Daniela Hațegan

    (West University of Timișoara, Timișoara, Romania)

Abstract

Audit is an integrated element in the overall reporting process and contributes to the quality of reporting. As the quality is usually hard to define, the measurement of quality is also debatable. To assess the influence of audit as a factor of reporting quality, we have used bibliometric analysis as research method because it helps us look at the studied subjects from a broad perspective. The analysis was performed using RStudio, and the articles were downloaded from Web of Science database. The analysis covers 2.918 documents, published between 1985 and 2023. The number of studies significantly increased starting with 2007. Gul F. A. published 25 articles regarding the analysed matter, being also the most cited author. More than 200 articles were published in the journal Auditing: A Journal of Practice & Theory, followed by the journal Accounting Review with more than 160 articles. A high number of articles are affiliated to University of Malaysia (88), but the most cited authors originate from United States of America and China. Earnings management, quality, performance, corporate governance, and ownership are the main keywords used. The aim of this study is to contribute to understanding the matter of audit quality as an element of reporting quality, and to be a guide in structuring the literature review for research in audit and reporting.

Suggested Citation

  • Andreea Georgiana Pascaru & Camelia Daniela Hațegan, 2024. "Financial Reporting and Audit Quality. A Bibliometric Analysis," Journal of Financial Studies, Institute of Financial Studies, vol. 16(9), pages 205-217, May.
    • Handle: RePEc:fst:rfsisf:v:16:y:2024:i:9:p:205-217
    DOI: 10.55654/JFS.2023.9.16.12
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    References listed on IDEAS

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    1. Aria, Massimo & Cuccurullo, Corrado, 2017. "bibliometrix: An R-tool for comprehensive science mapping analysis," Journal of Informetrics, Elsevier, vol. 11(4), pages 959-975.
    2. Francis, Jere R., 2023. "Going big, going small: A perspective on strategies for researching audit quality," The British Accounting Review, Elsevier, vol. 55(2).
    3. Jan Svanberg & Peter Öhman, 2016. "Does Ethical Culture in Audit Firms Support Auditor Objectivity?," Accounting in Europe, Taylor & Francis Journals, vol. 13(1), pages 65-79, April.
    4. Aysegul Ciger, 2020. "Audit Quality: A Bibliometric Analysis (1981-2020)," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 67(4), pages 473-494, December.
    5. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    6. Dechow, Patricia M., 1994. "Accounting earnings and cash flows as measures of firm performance : The role of accounting accruals," Journal of Accounting and Economics, Elsevier, vol. 18(1), pages 3-42, July.
    7. Francis, Jere R., 2004. "What do we know about audit quality?," The British Accounting Review, Elsevier, vol. 36(4), pages 345-368.
    8. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
    9. Gul, Ferdinand A. & Fung, Simon Yu Kit & Jaggi, Bikki, 2009. "Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 265-287, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    bibliometric analysis; audit; financial reporting; quality.;
    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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