4 research idea notes tagged “audit”. Read them as Markdown, JSON or an Atom feed.
Key and critical audit matters appear on only 9 recent papers, although auditors of thousands of listed firms now describe the riskiest parts of each audit in their reports. Do these paragraphs say anything firm-specific after a few years, and does anyone react to them?
Process mining and robotic process automation appear on only 25 recent papers, mostly in AI and operations research, with 3 in accounting. Event logs from enterprise systems record every step of purchasing, invoicing and payment. Can auditors test whole populations of transactions instead of samples, and what do they find?
The Big 4 auditors appear on 32 recent papers in the finance and accounting journals, but only 9 of 38 papers on the audit market carry a concentration, competition or fee keyword. Audit fees have risen sharply, and regulators worry about four firms auditing almost every large company. Does concentration raise fees, lower quality or both?
Papers in the last 30 days — Big 4 auditors: 2
Sustainability reporting appears on 57 recent papers, but assurance of those reports on far fewer: "ESG assurance" on 6, "external assurance" on 3, and the topic is rising. A global assurance standard took effect in 2026. Does assurance make reported emissions more accurate, and who should provide it?
Papers in the last 30 days — sustainability reporting: 4
Scholar4AI. (2026). Research ideas tagged “audit”. Journal Research Rankings. Retrieved October 26, 2026, from https://scholar4ai.com/ideas/tags/audit
@misc{scholar4ai-ideas-tags-audit,
author = {{Scholar4AI}},
title = {Research ideas tagged “audit”},
year = {2026},
howpublished = {\url{https://scholar4ai.com/ideas/tags/audit}},
urldate = {2026-10-26},
note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}