Research in Auditing: Where are we now?
Sharifah Milda Amirul1, Noor Ismawati Jaafar2, Anna Azriati Che Azmi3.
Auditing plays a significant role in the financial market as it provides assurances on the reliability and relevancy of financial information of organisations. The formation of auditing can be traced back as early in the 19th century and ever since then, there exists a vast variety of research related to auditing. During these years we have observed the continuous development in auditing to serve the capital markets. This study aims to provide insights into the current research trends in the field of auditing from the year 2015 to 2020. To reach our research objective, we utilized the Scopus database to search for articles indexed under the terms of "auditing*" or "audit firms*" or "financial auditing*" or "external auditing*" or "audit financial statement*" or "financial audit*", and it yielded a total of 5,539 documents. We analysed a total of 5,509 as our final sample after excluding documents that are not related to the interest of the study. We provide an overview of the current research trends in the audit field for the 21st century. Besides, we also uncover the most researched areas as well as a plausible future research direction. We hope that the findings from this study may assist researchers and other interested parties in this field of research.
Affiliation:
- Accounting Centre, Faculty of Business, Economics & Accountancy, Universiti Malaysia Sabah, Malaysia
- Faculty of Business and Economics, Universiti Malaya, 50603 Kuala Lumpur, Malaysia., Malaysia
- Faculty of Business and Economics, Universiti Malaya, 50603 Kuala Lumpur, Malaysia., Malaysia
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