A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis

Figures & data

Table 1. Filtering Criteria/Search Term and Inclusion and Exclusion of Document.

Criteria	Exclude	Include
Search Date: 22^nd December, 2022 Database: Scopus Search Term: ‘audit, auditing, assurance, scrutiny*, inspection* and review*’ AND ‘practice*, process*, procedure*, and method*’	–	875
Subject Area: Business management, social science, arts & humanities, and economics.	250	625
Document Category: Article and Reviews	98	527
Language: English only	10	517
Erogenous Records: removed documents with incomplete bibliographic information	1	516

Figure 1. Publication trends of research on Auditing Practices.

Figure 2. Subject Area-wise publications of research on Auditing Practices.

Figure 3. Most productive authors of research on Auditing Practices.

Table 2. Most influential contributors of research on Auditing Practices.

TC	Author	TP	TC	Institution	TP	TC	Country	TP
764	Vasarhelyi, Miklos A.	6	610	Boston College, US	3	4954	United States	136
749	Humphrey, Christopher	9	577	Northeastern Uni., US	4	2460	United Kingdom	90
736	Kolk, Ans	2	483	The State Uni. Of NJ, US	2	1087	Netherlands	16
736	Perego, Paolo	2	463	Uni. Of California, US	1	692	Australia	60
577	Wright, Arnold M.	4	430	Erasmus Uni. Rotterdam, Netherlands	1	531	Canada	23
556	Krishnamoorthy, G.	2	377	SW Uni. of Fin. and Eco., US	1	450	Sweden	10
356	Power, Michael	2	306	RSM Erasmus Uni., Netherlands	1	368	Belgium	8
348	Sikka, Prem	3	292	Uni. Of Chicago, US	1	194	Malaysia	22
317	Woods, Margaret	4	283	Uni. Of Essex, UK	1	174	France	8
286	Loft, Anne	2	214	Hasselt Uni., Belgium	2	169	India	8
232	Cohen, Jeffrey R.	2	212	Uni. Of Manchester, UK	1	166	Italy	13
217	Robson, Keith	3	194	Baylor Uni., US	1	165	New Zealand	12
215	Khalifa, Rihab	2	175	Uni. Of Manchester, UK	2	157	Norway	5
214	Jans, Mieke	2	159	Uni. Laval, Québec City, Canada	1	149	Denmark	8
201	Alles, Michael	2	157	Uni. Of Tennessee, US	1	142	Finland	5

Table 3. Most impactful sources of research on Auditing Practices.

Journals	TC	TP	TC/TP	Quartile	H-Index	SJR
Managerial Auditing Journal	1048	44	23.8	Q1	67	0.61
Auditing	1027	22	46.6	Q1	92	1.66
Accounting Review	690	4	172.5	Q1	180	4.45
Business Strategy and The Env.	589	2	294.5	Q1	131	2.87
Contemporary Accounting Res.	491	6	81.8	Q1	115	3.01
Journal of Information Systems	452	3	150.6	Q1	40	1.09
Journal of Business Ethics	432	8	54	Q1	229	2.59
International J. of Accounting Info. Sys.	368	6	61.3	Q1	60	1.16
European Accounting Review	348	11	31.6	Q1	83	1.07
Accounting, Auditing and Accountability J.	344	10	34.4	Q1	112	1.73
Management Science	292	1	292	Q1	278	5.32
Accounting Horizons	286	7	40.8	Q1	87	1.00
Law and Policy	273	1	273	Q1	52	0.39
Critical Perspectives on Accounting	248	10	24.8	Q1	78	1.48

Table 4. Most influential publications in research on Auditing Practices.

Author(s)	Title	TC	CPU
Chung & Kallapur (2017)	‘Client Importance, Nonaudit Services, and Abnormal Accruals	463	23.1
Kolk & Perego (2015)	‘Determinants of the adoption of sustainability assurance statements: An international investigation’	430	33.0
Cohen et al. (2002)	‘Corporate Governance and the Audit Process’	378	18
Dai & Vasarhelyi (2009)	‘Toward blockchain-based accounting and assurance’	377	62.8
Perego and Kolk (2012)	‘Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports’	306	27.8
DeHoratius & Raman (2010)	‘Inventory record inaccuracy: An empirical analysis’	292	19.4
Sikka (2009)	‘Financial crisis and the silence of the auditors’	283	20.2
Power (2011)	‘Evaluating the Audit Explosion’	273	13.6
Humphrey et al. (2010)	‘The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis’	212	15.1
Hurtt (2008)	‘Development of a scale to measure professional skepticism	194	14.9
Cohen et al. (2008)	‘Form versus substance: The implications for auditing practice and research of alternative perspectives on corporate governance’	178	11.8
Boiral & Gendron (2008)	‘Sustainable Development and Certification Practices: Lessons Learned and Prospects’	159	13.2
Carcello & Nagy (2005)	‘Client size, auditor specialisation and fraudulent financial reporting’	157	8.2
Robson et al. (2003)	‘Transforming audit technologies: Business risk audit methodologies and the audit field’	155	9.6
Messier et al. (2002)	‘A review and integration of empirical research on materiality: Two decades later’	134	7.4

Figure 4. Co-citation networks of research on Auditing Practices.

Table 5. Thematic clusters of research on Auditing Practices.

Themes	Author(s)	Documents	TC
Sustainability Assurance	Kolk and Perego (2010)	‘Determinants of the adoption of sustainability assurance statements: An international investigation’	430
	Perego and Kolk (2012)	‘Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports’	306
Financial Crisis and Auditor	Sikka (2009)	‘Financial crisis and the silence of the auditors’	283
	Humphrey et al. (2009)	‘The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis’	212
Blockchain Technology	Dai and Vasarhelyi (2017)	‘Toward blockchain-based accounting and assurance’	377
	Maffei et al. (2021)	‘Blockchain technology: uninvestigated issues emerging from an integrated view within accounting and auditing practices’	20
Professional Skepticism	Hurtt (2010)	‘Development of a scale to measure professional skepticism’	194
	Rasso (2015)	‘Construal instructions and professional skepticism in evaluating complex estimates’	57
Fraud Detection	Carcello and Nagy (2004)	‘Client size, auditor specialisation and fraudulent financial reporting’	157
	Jeffrey & Zimbelman (2004)	‘Using game theory and strategic reasoning concepts to prevent and detect fraud’	70

Figure 5. Thematic trends of research on auditing Practices.

Figure 6. Word cloud of research topics of research on Auditing Practices.

Chung, H., & Kallapur, S. (2017). Client importance, nonaudit services, and abnormal accruals. The Accounting Review, 78(4), 931–955. https://doi.org/10.2308/accr.2003.78.4.931

 Google Scholar

Kolk , A. , & Perego , P.  (2015). Determinants of the adoption of sustainability assurance statements: An international investigation . Business Strategy and the Environment , 19(3), 182–198. https://doi.org/10.1002/bse.643

 Google Scholar

Cohen, J., Krishnamoorthy, G., & Wright, A. M. (2002). Corporate governance and the audit process. Contemporary Accounting Research, 19(4), 573–594. https://doi.org/10.1506/983M-EPXG-4Y0R-J9YK

 Web of Science ®Google Scholar

Dai, J., & Vasarhelyi, M. A. (2009). Imagineering Audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1–15. https://doi.org/10.2308/jeta-10494

 Google Scholar

Perego, P., & Kolk, A. (2012). Multinationals’ accountability on sustainability: The evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110(2), 173–190. https://doi.org/10.1007/s10551-012-1420-5

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DeHoratius, N., & Raman, A. (2010). Inventory record inaccuracy: An empirical analysis. Management Science, 54(4), 627–641. https://doi.org/10.1287/mnsc.1070.0789

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Sikka, P. (2009). Financial crisis and the silence of the auditors. Accounting, Organisations and Society, 34(6-7), 868–873. https://doi.org/10.1016/j.aos.2009.01.004

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Power, M. (2011). Modelling the micro-foundations of the audit society: Organizations and the logic of the audit trail. Academy of Management Review, 46(1), 6–32. https://doi.org/10.5465/amr.2017.0212

 Google Scholar

Hurtt , R. K.  (2008). Development of a scale to measure professional skepticism . AUDITING: A Journal of Practice & Theory , 29 (1 ), 149 –171 . https://doi.org/10.2308/aud.2010.29.1.149

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Cohen, J. R., Krishnamoorthy, G., & Wright, A. M. (2008). Form versus substance: The implications for auditing practice and research of alternative perspectives on corporate governance. AUDITING: A Journal of Practice & Theory, 27(2), 181–198. https://doi.org/10.2308/aud.2008.27.2.181

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Boiral, O., & Gendron, Y. (2008). Sustainable development and certification practices: Lessons learned and prospects. Business Strategy and the Environment, 20(5), 331–347. https://doi.org/10.1002/bse.701

 Google Scholar

Carcello, J. V., & Nagy, A. L. (2005). Audit firm tenure and fraudulent financial reporting. AUDITING: A Journal of Practice & Theory, 23(2), 55–69. https://doi.org/10.2308/aud.2004.23.2.55

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Robson, K., Humphrey, C., Khalifa, R., & Jones, J. (2003). Transforming audit technologies: Business risk audit methodologies and the audit field. Accounting, Organizations and Society, 32(4-5), 409–438. https://doi.org/10.1016/j.aos.2006.09.002

 Google Scholar

Messier, W. F., Jr, Reynolds, J. K., Simon, C. A., & Wood, D. A. (2002). The effect of using the internal audit function as a management training ground on the external auditor’s reliance decision. The Accounting Review, 86(6), 2131–2154. https://doi.org/10.2308/accr-10136

 Google Scholar

Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19(3), 182–198. https://doi.org/10.1002/bse.643

 Web of Science ®Google Scholar

Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organisations and Society, 34(6-7), 810–825. https://doi.org/10.1016/j.aos.2009.06.003

 Web of Science ®Google Scholar

Dai, J., & Vasarhelyi, M. A. (2017). Toward blockchain-based accounting and assurance. Journal of Information Systems, 31(3), 5–21. https://doi.org/10.2308/isys-51804

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Maffei, M., Casciello, R., & Meucci, F. (2021). Blockchain technology: Uninvestigated issues emerging from an integrated view within accounting and auditing practices. Journal of Organizational Change Management, 34(2), 462–476. https://doi.org/10.1108/JOCM-09-2020-0264

 Web of Science ®Google Scholar

Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. AUDITING: A Journal of Practice & Theory, 29(1), 149–171. https://doi.org/10.2308/aud.2010.29.1.149

 Web of Science ®Google Scholar

Rasso, J. T. (2015). Construal instructions and professional skepticism in evaluating complex estimates. Accounting, Organisations and Society, 46, 44–55. https://doi.org/10.1016/j.aos.2015.03.003

 Web of Science ®Google Scholar

Carcello, J. V., & Nagy, A. L. (2004). Client size, auditor specialisation and fraudulent financial reporting. Managerial Auditing Journal, 19(5), 651–668. https://doi.org/10.1108/02686900410537775

 Google Scholar

Jeffrey, T. W., & Zimbelman, M. F. (2004). Decomposition of fraud‐risk assessments and auditors’ sensitivity to fraud cues. Contemporary Accounting Research, 21(3), 719–745. https://doi.org/10.1506/HGXP-4DBH-59D1-3FHJ

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Data availability statement

The data will be made available on request.