Mapping the state of expanded audit reporting: a bibliometric view
ISSN: 2049-372X
Article publication date: 13 June 2023
Issue publication date: 6 March 2024
Abstract
Purpose
This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.
Design/methodology/approach
This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.
Findings
The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.
Practical implications
This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.
Originality/value
This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.
Keywords
Acknowledgements
The authors would like to thank anonymous reviewers for taking the time and effort necessary to review the manuscript and for helping to improve the quality of the manuscript with their valuable comments and suggestions.
Conflict of interest: On behalf of all authors, the corresponding author states that there is no conflict of interest.
Data availability: The data are available through the Scopus database and the corresponding author upon request.
Citation
Mashayekhi, B., Dolatzarei, E., Faraji, O. and Rezaee, Z. (2024), "Mapping the state of expanded audit reporting: a bibliometric view", Meditari Accountancy Research, Vol. 32 No. 2, pp. 579-612. https://doi.org/10.1108/MEDAR-09-2022-1809
Publisher
:Emerald Publishing Limited
Copyright © 2023, Emerald Publishing Limited