Abstract:

The aim of this study is to conduct a bibliometric analysis of auditing, audit quality, and audit fees studies published in the Scopus database between 1954 and 2022. According to the findings of the study, 7,057 publications were published in the field over a time span of 68 years, with articles accounting for 84% of the total. The year with the most publications was determined to be 2019. The country with the most publications in the field of auditing, audit quality, and audit fees was the United States (2,479 publications), the organization with the most publications was UNSW Sydney (107 publications), and the journal with the most publications was the Managerial Auditing Journal (514 publications).  Raghunandan K. was the author with the most publications in this discipline, with 44. Lastly, DeAngelo, L.E.'s 1981 article "Auditor size and audit quality" was the most cited (2,474 citations)  publication in the field of auditing, audit quality, and audit fees.

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