Audit Quality in Scholarly Accounting Journals – A Bibliometric Analysis of Research Output
DOI:
https://doi.org/10.58812/jakws.v5i01.3175Kata Kunci:
Kualitas Audit, Analisis Bibliometrik, Penelitian Akuntansi, Tata Kelola KorporasiAbstrak
Penelitian ini bertujuan untuk menganalisis struktur intelektual, evolusi tematik, dan pola kolaborasi dalam penelitian kualitas audit yang diterbitkan di jurnal akuntansi ilmiah melalui pendekatan bibliometrik. Dengan menggunakan data bibliografis yang diperoleh dari basis data akademik internasional, penelitian ini menerapkan teknik analisis kinerja dan pemetaan ilmu pengetahuan, termasuk analisis ko-munculan, ko-penulisan, dan kolaborasi antar negara yang divisualisasikan menggunakan VOSviewer. Temuan menunjukkan bahwa kualitas audit tetap menjadi tema sentral dan abadi dalam penelitian akuntansi, yang erat terkait dengan mekanisme tata kelola korporat, komite audit, dan kualitas pelaporan keuangan. Seiring waktu, fokus penelitian telah bergeser dari perspektif tata kelola tradisional menuju tema-tema inovatif dan multidisiplin, terutama integrasi teknologi digital seperti kecerdasan buatan, big data, dan sistem informasi, serta penerapan kualitas audit di sektor non-keuangan seperti kesehatan. Analisis kolaborasi menunjukkan bahwa output penelitian didominasi oleh peneliti dan institusi dari negara-negara maju, terutama Amerika Serikat, Inggris, dan Australia, sementara kontribusi dari ekonomi berkembang masih relatif terbatas. Penelitian ini memberikan kontribusi terhadap literatur dengan menyajikan pemetaan komprehensif tentang tren penelitian kualitas audit dan memberikan wawasan untuk arah penelitian masa depan yang menekankan pada kemajuan teknologi, penerapan lintas sektor, dan kolaborasi internasional yang lebih luas
Referensi
Al Sharawi, H. H. M. (2022). The impact of ownership structure on external audit quality: A comparative study between Egypt and Saudi Arabia. Investment Management and Financial Innovations, 19(2), 81–94.
Beck, P. J., & Wu, M. G. H. (2006). Learning by doing and audit quality. Contemporary Accounting Research, 23(1), 1–30.
Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. Contemporary Accounting Research, 15(1), 1–24.
Blackmore, J. A. (2004). A critical evaluation of academic internal audit. Quality Assurance in Education, 12(3), 128–135.
DeFond, M. L., & Francis, J. R. (2005). Audit research after sarbanes‐oxley. Auditing: A Journal of Practice & Theory, 24(s-1), 5–30.
DeFond, M. L., Hann, R. N., & Hu, X. (2005). Does the market value financial expertise on audit committees of boards of directors? Journal of Accounting Research, 43(2), 153–193.
Dhaliwal, D. A. N., Naiker, V. I. C., & Navissi, F. (2010). The association between accruals quality and the characteristics of accounting experts and mix of expertise on audit committees. Contemporary Accounting Research, 27(3), 787–827.
Dichev, I. D., Graham, J. R., Harvey, C. R., & Rajgopal, S. (2013). Earnings quality: Evidence from the field. Journal of Accounting and Economics, 56(2–3), 1–33.
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296.
Doyle, J. T., Ge, W., & McVay, S. (2007). Accruals quality and internal control over financial reporting. The Accounting Review, 82(5), 1141–1170.
Francis, J. R., & Wang, D. (2008). The joint effect of investor protection and Big 4 audits on earnings quality around the world. Contemporary Accounting Research, 25(1), 157–191.
Francis, J. R., & Yu, M. D. (2009). Big 4 office size and audit quality. The Accounting Review, 84(5), 1521–1552.
Guizani, M., & Abdalkrim, G. (2021). Ownership structure and audit quality: the mediating effect of board independence. Corporate Governance: The International Journal of Business in Society.
Knechel, W. R., Krishnan, G. V, Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385–421.
Reichelt, K. J., & Wang, D. (2010). National and office‐specific measures of auditor industry expertise and effects on audit quality. Journal of Accounting Research, 48(3), 647–686.
Setyowicaksono, W., Firhan, M., & Uzliawati, L. (2023). CORPORATE AUDIT QUALITY POST COVID-19. Dynamic Management Journal, 7(3), 294–310.
Sood, S., & Kim, A. (2023). The Golden Age of the Big Data Audit: Agile Practices and Innovations for E-Commerce, Post-Quantum Cryptography, Psychosocial Hazards, Artificial Intelligence Algorithm Audits, and Deepfakes. International Journal of Innovation and Economic Development, 9(2), 7–23. https://doi.org/10.18775/ijied.1849-7551-7020.2015.92.2001
Wang, X., Song, X., & Sun, M. (2023). How Does a Company’s ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. International Journal of Environmental Research and Public Health, 20(5). https://doi.org/10.3390/ijerph20053878
Zahid, R. M. A., Saleem, A., & Maqsood, U. S. (2023). ESG performance, capital financing decisions, and audit quality: empirical evidence from Chinese state-owned enterprises. Environmental Science and Pollution Research, 30(15), 44086–44099.
Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of Accounting and Public Policy, 26(3), 300–327.
Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472.
Unduhan
Dimensions
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Loso Judijanto, Anggi Prayitno, Syahrijal Hidayat, Sukamto Sukamto, Endang Wulandari
Artikel ini berlisensiCreative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com