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Audit Quality Research: A Bibliometric Analysis Using Scopus Database


Gana Kafiya Wakil, Mohd Norfian Alifiah and Alhaji Ali Tijjani
Abstract

This paper presents the results of a bibliometric study about the development of research on audit quality. The results of this work are a bibliometric analysis of several publications that are searched and collected from the Scopus database. This database has been chosen as it includes a broad range of study works in a multitude of topic fields. This assessment has a critical impetus to discover reasons why study on this subject is developing very slowly. Research in audit quality has not been a revolutionised area of study before 2007/2008. After the global financial crises which saw the collapsed of some corporate giants which were audited by some of the big audit firms, concerns were raised by financial statements stakeholders about audit quality. Various checks and balance were put in place by various regulatory bodiesto curtailed future occurrence.

Volume 12 | Issue 3

Pages: 441-450

DOI: 10.5373/JARDCS/V12I3/20201212