Libraries at University of Nebraska-Lincoln
Date of this Version
Winter 4-17-2021
Abstract
This study aims to determine the development and research trend maps with the theme Audit Quality published by well-known journals. The data used in this study were 499 indexed research publications with the theme Audit Quality in the period 1981 to 2020. The map of research development in Audit Quality was obtained through the export process, which would be processed and analyzed using the R Biblioshiny application program. This study shows that the number of publications about the development of Audit Quality research has increased significantly. The research results show that the journal that publishes the most and has the greatest impact in Audit Quality research is Auditing a journal of practice & theory. The most published writers are Myers LA while the most impactful authors are Carcello JV and Knechel WR. This study also indicates that the most widely used topic keywords are Audit, Quality, Evidence, Financial, and Accounting. Last but not least, in general, there are at least 5 theories that form the basis of audit quality.