---
title: "Audit fees research: papers, trends and top journals"
description: "From 2017 to 2026 (so far), the keyword “audit fees” appeared in 303 papers in the tracked journals, most of them in accounting (178), finance (86) and management (24)."
url: https://scholar4ai.com/keywords/audit-fees
markdown_url: https://scholar4ai.com/keywords/audit-fees.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "From 2017 to 2026 (so far), the keyword “audit fees” appeared in 303 papers in the tracked journals, most of them in accounting (178), finance (86) and management (24). (as of 2026-11-05)"
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-11-05T06:02:37+09:00
window: 2026-10-07 to 2026-11-05
source: OpenAlex (CC0)
---

# Papers on “audit fees”

[Browse research topics](https://scholar4ai.com/keywords/directory.md)

Research on “audit fees” in the 480 tracked journals: papers per year and category, the journals, institutions and countries publishing it, the keywords studied with it and its most-cited papers. It is not among the most frequent keywords of the last 30 days, so this page has no list of its latest papers.

Back to the ranking: https://scholar4ai.com/rankings/keywords.md

## Key findings

- From 2017 to 2026 (so far), the keyword “audit fees” appeared in 303 papers in the tracked journals, most of them in accounting (178), finance (86) and management (24).
- 52 of them were published in 2025, against 19 in 2017.
- Since 2023, the institutions with the most of these papers were Hong Kong Polytechnic University (8), Renmin University of China (7) and Xiamen University (7).
- The journals publishing most of them were Finance research letters (23), Journal of Accounting and Public Policy (21) and The British Accounting Review (16).
- The most-cited of them is “Is artificial intelligence improving the audit process?” (Review of Accounting Studies, 2022), with 461 citations.

## Papers per year

*Papers per publication year and category*

| Category | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 (so far) |
|---|---:|---:|---:|---:|---:|---:|---:|---:|---:|---:|
| [Accounting](https://scholar4ai.com/categories/accounting.md) | 16 | 14 | 17 | 17 | 15 | 15 | 21 | 19 | 24 | 20 |
| [Finance](https://scholar4ai.com/categories/finance.md) | 1 | 3 | 3 | 3 | 3 | 3 | 9 | 19 | 21 | 21 |
| [Management](https://scholar4ai.com/categories/management.md) | 1 | 3 | 1 | 2 | 1 | 6 | 2 | 2 | 6 | 0 |
| [Economics](https://scholar4ai.com/categories/economics.md) | 1 | 0 | 0 | 3 | 1 | 0 | 1 | 0 | 0 | 2 |
| [AI](https://scholar4ai.com/categories/ai.md) | 0 | 0 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| [Operations Research](https://scholar4ai.com/categories/operations-research.md) | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 1 | 0 |
| [Information Systems](https://scholar4ai.com/categories/information-systems.md) | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 |
| [Tourism and Hospitality](https://scholar4ai.com/categories/tourism-and-hospitality.md) | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 |
| All categories | 19 | 20 | 23 | 27 | 20 | 24 | 35 | 40 | 52 | 43 |

## Where the papers come from

*Journals with the most papers, since 2023*

| # | Journal | Papers |
|---:|---|---:|
| 1 | [Finance research letters](https://scholar4ai.com/journals/finance-research-letters.md) | 23 |
| 2 | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 21 |
| 3 | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 16 |
| 4 | [International Review of Financial Analysis](https://scholar4ai.com/journals/international-review-of-financial-analysis.md) | 16 |
| 5 | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 14 |
| 6 | [Advances in Accounting](https://scholar4ai.com/journals/advances-in-accounting.md) | 9 |
| 7 | [Journal of Contemporary Accounting & Economics](https://scholar4ai.com/journals/journal-of-contemporary-accounting-economics.md) | 7 |
| 8 | [International Review of Economics & Finance](https://scholar4ai.com/journals/international-review-of-economics-finance.md) | 6 |
| 9 | [Pacific-Basin Finance Journal](https://scholar4ai.com/journals/pacific-basin-finance-journal.md) | 5 |
| 10 | [Journal of Business Ethics](https://scholar4ai.com/journals/journal-of-business-ethics.md) | 4 |

*Institutions with the most papers, since 2023*

| # | Institution | Papers |
|---:|---|---:|
| 1 | [Hong Kong Polytechnic University](https://scholar4ai.com/institutions/hong-kong-polytechnic-university.md) | 8 |
| 2 | [Renmin University of China](https://scholar4ai.com/institutions/renmin-university-of-china.md) | 7 |
| 3 | [Xiamen University](https://scholar4ai.com/institutions/xiamen-university.md) | 7 |
| 4 | [Nanjing Audit University](https://scholar4ai.com/institutions/nanjing-audit-university.md) | 5 |
| 5 | Bentley University | 4 |
| 6 | [Jinan University](https://scholar4ai.com/institutions/jinan-university.md) | 4 |
| 7 | [RMIT University](https://scholar4ai.com/institutions/rmit-university.md) | 4 |
| 8 | [Shandong University](https://scholar4ai.com/institutions/shandong-university.md) | 4 |
| 9 | [University of Macau](https://scholar4ai.com/institutions/university-of-macau.md) | 4 |
| 10 | Yunnan University of Finance And Economics | 4 |

*Countries with the most papers, since 2023*

| # | Country | Papers |
|---:|---|---:|
| 1 | China | 84 |
| 2 | United States | 48 |
| 3 | Australia | 20 |
| 4 | United Kingdom | 16 |
| 5 | Hong Kong | 11 |
| 6 | France | 9 |
| 7 | Macao | 8 |
| 8 | Spain | 5 |
| 9 | Canada | 4 |
| 10 | Iran | 4 |

*Keywords with the most papers, since 2023*

| # | Keyword | Papers |
|---:|---|---:|
| 1 | [audit quality](https://scholar4ai.com/keywords/audit-quality.md) | 54 |
| 2 | [corporate governance](https://scholar4ai.com/keywords/corporate-governance.md) | 32 |
| 3 | audit risk | 29 |
| 4 | [Chinese listed companies](https://scholar4ai.com/keywords/chinese-listed-companies.md) | 25 |
| 5 | Big 4 auditors | 16 |
| 6 | [China](https://scholar4ai.com/keywords/china.md) | 14 |
| 7 | audit delay | 14 |
| 8 | [financial reporting quality](https://scholar4ai.com/keywords/financial-reporting-quality.md) | 14 |
| 9 | audit effort | 13 |

## Most-cited papers

*Most-cited papers since 2017*

| # | Citations | Per month | Title | Journal | Published | Authors |
|---:|---:|---:|---|---|---|---|
| 1 | 461 | 8.9 | [Is artificial intelligence improving the audit process?](https://doi.org/10.1007/s11142-022-09697-x) | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 2022-07-07 | Anastassia Fedyk, James Hodson, Natalya V. Khimich et al. |
| 2 | 382 | 3.9 | [Consequences of adopting an expanded auditor’s report in the United Kingdom](https://doi.org/10.1007/s11142-018-9464-0) | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 2018-07-30 | Elizabeth F. Gutiérrez, Miguel Minutti‐Meza, Kay W. Tatum et al. |
| 3 | 374 | 3.8 | [Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections](https://doi.org/10.1016/j.jacceco.2018.09.001) | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 2018-09-08 | Daniel Aobdia |
| 4 | 260 | 2.4 | [The impact of audit committee expertise on audit quality: Evidence from UK audit fees](https://doi.org/10.1016/j.bar.2017.09.008) | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 2017-09-23 | Chaudhry Ghafran, Noel O’Sullivan |
| 5 | 207 | 2.2 | [Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom](https://doi.org/10.1016/j.bar.2019.02.004) | [The British Accounting Review](https://scholar4ai.com/journals/the-british-accounting-review.md) | 2019-02-21 | Laura Sierra‐García, Nicolás Gambetta, María Antonia García Benau et al. |

## Research ideas that follow this keyword

- [Human-AI collaboration in the audit](https://scholar4ai.com/ideas/human-ai-collaboration-in-the-audit.md)

## Cite this page

Scholar4AI. (2026). Papers on “audit fees”. Journal and Conference Research Rankings. Retrieved November 5, 2026, from https://scholar4ai.com/keywords/audit-fees

```bibtex
@misc{scholar4ai-keywords-audit-fees,
  author = {{Scholar4AI}},
  title = {Papers on “audit fees”},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/keywords/audit-fees}},
  urldate = {2026-11-05},
  note = {Journal and Conference Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).