Is Audit-quality Research Discipline Saturated or Still Researchable? A Bibliometric Analysis

Ahmed   S. Abdelwahed; Ahmad  A. Abu-Musa; Hosam Moubarak; Hebatallah   A. Badawy

doi:10.35516/jjba.v22i1.870

Authors

Ahmed S. Abdelwahed Faculty of Commerce, Cairo University
Ahmad A. Abu-Musa Professor of Accounting, Accounting Department, Faculty of Commerce, Tanta University, Tanta, Egypt
Hosam Moubarak Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology “E-JUST”, Alexandria, Egypt; Faculty of Commerce, Alexandria University, Alexandria, Egypt
Heba Badawy Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology “E-JUST”, Alexandria, Egypt; Faculty of Commerce, Alexandria University, Alexandria, Egypt

DOI:

https://doi.org/10.35516/jjba.v22i1.870

Keywords:

audit quality, bibliometric analysis, keyword analysis, keyword frequency analysis, co-word analysis

Abstract

The objectives of this study are to illustrate the evolution of the audit-quality research discipline over the past forty years, determine whether this research discipline is expandable and, if so, what potential future research avenues need further examination, and understand the current knowledge structure of the audit-quality research discipline. To achieve these objectives, we employed bibliometric techniques (keyword-frequency and co-word analyses) to review a dataset of 1,831 articles extracted from the Scopus database between 1981 and 2021. A newly introduced keyword frequency tool (K-indicator) was used to measure the evolutionary stages of the audit-quality research discipline. We then employed co-word analysis visualizations to present the cognitive structure of the audit-quality field. The K-indicator revealed that audit quality had become a mature discipline with established concepts, keywords, and conclusions. Also, it indicated that despite extensive audit-quality research, there is room for further research. The co-word analysis showed that audit quality had reached a tight and coherent status from 1981 to the end of 2021. Co-word visualizations indicated that the audit-quality structure revolves around four main themes: auditor characteristics, client-related factors, audit-firm characteristics, and audit regulations. Therefore, the audit-quality research discipline concentrated on some specific elements and ignored others. To the best of the authors’ knowledge, no similar study was conducted to determine whether the audit-quality notion is still researchable. Therefore, the results of this study would add much value to audit researchers, practitioners, and regulators.

Author Biographies

Ahmad A. Abu-Musa , Professor of Accounting, Accounting Department, Faculty of Commerce, Tanta University, Tanta, Egypt

Prof. Ahmad Abu-Musa is currently a professor of accounting information systems. His research interests include electronic auditing, information security governance, information security threats and controls, use of IT in internal and external auditing, Big Data & Analytics in Auditing, and Blockchain in Auditing. His works have been published in prominent journals including Managerial Auditing Journal, Journal of information systems, The international journal of digital accounting research, Journal of American Academy of Business, Review of Business Information Systems, Journal of Accounting, Business & Management.

Hosam Moubarak, Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology “E-JUST”, Alexandria, Egypt; Faculty of Commerce, Alexandria University, Alexandria, Egypt

Dr. Hosam Moubarak obtained his Ph.D. in Auditing and Information Technology from the Faculty of Commerce, Alexandria University, EGYPT. He is an assistant professor of accounting, a CertIFR, and a CISA Holder. His research focuses on Accounting and Information Technology.

Heba Badawy, Faculty of International Business and Humanities, Egypt-Japan University of Science and Technology “E-JUST”, Alexandria, Egypt; Faculty of Commerce, Alexandria University, Alexandria, Egypt

Dr. Hebatallah Badawy is an associate professor of accounting and auditing at the Faculty of Commerce, Alexandria University and Egypt Japan University of Science and Technology (E-JUST). She is a member in the American Accounting Association (AAA). Her research interests are financial reporting, corporate governance and auditing.