Master'sOpen Access

Audit quality studies bibliometric analysis

2022
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Advisor: Doç. Dr. Burcu İşgüden Kılıç

Abstract (EN)

The company scandals that took place in the early 2000's, by reconsidering the trust in the audit profession, revealed the importance of quality in independent auditing. The independent audit quality is affected by many factors such as the size of the independent audit company, the impartiality of the independent auditor, his professional competence and experience, and the audit fee. In the research, it is aimed to examine the articles published between 2005 and 2020 in the national and international literature on independent audit quality and to reveal their current status. In this direction, bibliometric analyzes of the data in the Journal of Accounting and Finance, Journal of Accounting and Tax Practices, Journal of Accounting Science World, Journal of Accounting and Auditing and Financial Solution, which are registered in the TR Directory in the national area, have been tabulated. In the international arena, the bibliometric profiles of the data in the Web of Science database were created and uploaded to the VOSviewer program, which is a visual mapping program. According to some findings obtained from the research, the most studies in the national area were published in 2016 and were found in the Journal of Accounting and Finance and the studies were mostly done by Dr. Instructor It has been determined that the authors with the title of member contribute, the most bibliography is in the Journal of Accounting and Finance, and the concept of ''independent audit quality'' is the most common in the studies. In the international arena, it has been determined that the highest number of studies took place in the English language and ''business finance'' in 2020, the country that contributed the most to the studies was the United States of America, and the most effective source was Auditing A Journal of Practice Theory.

Author

Dr. Güler Turhan

How to Cite

Güler Turhan (Master Thesis). Audit quality studies bibliometric analysis, 2022, Bandırma Onyedi Eylül University.

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