Papers on “audit quality”
Research on “audit quality” 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. Also as Markdown.
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Key findings#
- From 2017 to 2026 (so far), the keyword “audit quality” appeared in 480 papers in the tracked journals, most of them in accounting (257), finance (144) and management (53).
- 87 of them were published in 2025, against 29 in 2017.
- Since 2023, the institutions with the most of these papers were Nanjing University of Finance and Economics (8), Southwestern University of Finance and Economics (8) and Zhongnan University of Economics and Law (8).
- The journals publishing most of them were Finance research letters (36), International Review of Financial Analysis (24) and The British Accounting Review (20).
- The most-cited of them is “The digital transformation of external audit and its impact on corporate governance” (Technological Forecasting and Social Change, 2019), with 538 citations.
Papers per year#
20172026 (so far)
| Category | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 (so far) |
|---|---|---|---|---|---|---|---|---|---|---|
| Accounting | 17 | 16 | 22 | 31 | 24 | 32 | 30 | 27 | 28 | 30 |
| Finance | 3 | 6 | 1 | 5 | 9 | 12 | 8 | 32 | 50 | 18 |
| Management | 9 | 5 | 1 | 4 | 7 | 4 | 3 | 11 | 6 | 3 |
| Economics | 0 | 0 | 0 | 3 | 1 | 2 | 2 | 0 | 2 | 4 |
| AI | 0 | 0 | 4 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| Information Systems | 0 | 0 | 0 | 1 | 0 | 0 | 1 | 0 | 1 | 0 |
| Operations Research | 0 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| Marketing | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
| Statistics | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 |
| All categories | 29 | 27 | 29 | 46 | 41 | 50 | 44 | 72 | 87 | 55 |
Where the papers come from#
| # | Journal | Papers |
|---|---|---|
| 1 | Finance research letters | 36 |
| 2 | International Review of Financial Analysis | 24 |
| 3 | The British Accounting Review | 20 |
| 4 | International Journal of Disclosure and Governance | 20 |
| 5 | Journal of Accounting and Public Policy | 19 |
| 6 | International Review of Economics & Finance | 14 |
| 7 | Journal of International Accounting Auditing and Taxation | 13 |
| 8 | Journal of Business Ethics | 10 |
| 9 | Advances in Accounting | 10 |
| 10 | Review of Accounting Studies | 10 |
| # | Institution | Papers |
|---|---|---|
| 1 | Nanjing University of Finance and Economics | 8 |
| 2 | Southwestern University of Finance and Economics | 8 |
| 3 | Zhongnan University of Economics and Law | 8 |
| 4 | Xiamen University | 6 |
| 5 | Pennsylvania State University | 5 |
| 6 | Shanghai University of Finance and Economics | 5 |
| 7 | Southern University of Science and Technology | 5 |
| 8 | Xi'an Jiaotong University | 5 |
| 9 | Louisiana State University | 4 |
| 10 | Monash University | 4 |
| # | Country | Papers |
|---|---|---|
| 1 | China | 125 |
| 2 | United States | 73 |
| 3 | United Kingdom | 23 |
| 4 | Australia | 15 |
| 5 | Canada | 9 |
| 6 | France | 7 |
| 7 | South Korea | 7 |
| 8 | Saudi Arabia | 7 |
| 9 | Spain | 6 |
| 10 | Malaysia | 5 |
| # | Keyword | Papers |
|---|---|---|
| 1 | audit fees | 54 |
| 2 | corporate governance | 47 |
| 3 | Chinese listed companies | 38 |
| 4 | Big 4 auditors | 22 |
| 5 | information asymmetry | 22 |
| 6 | listed companies | 21 |
| 7 | auditor independence | 19 |
| 8 | China | 18 |
| 9 | internal control | 18 |
Most-cited papers#
| # | Citations | Per month | Title | Journal | Published | Authors |
|---|---|---|---|---|---|---|
| 1 | 538 | 6.4 | The digital transformation of external audit and its impact on corporate governance | Technological Forecasting and Social Change | 2019-11-02 | Riadh Manita, Najoua Elommal, Patricia Baudier et al. |
| 2 | 461 | 8.9 | Is artificial intelligence improving the audit process? | Review of Accounting Studies | 2022-07-07 | Anastassia Fedyk, James Hodson, Natalya V. Khimich et al. |
| 3 | 405 | 4.6 | Retail investor attention and stock price crash risk: Evidence from China | International Review of Financial Analysis | 2019-07-29 | Fenghua Wen, Longhao Xu, Guangda Ouyang et al. |
| 4 | 382 | 3.9 | Consequences of adopting an expanded auditor’s report in the United Kingdom | Review of Accounting Studies | 2018-07-30 | Elizabeth F. Gutiérrez, Miguel Minutti‐Meza, Kay W. Tatum et al. |
| 5 | 374 | 3.8 | Do practitioner assessments agree with academic proxies for audit quality? Evidence from PCAOB and internal inspections | Journal of Accounting and Economics | 2018-09-08 | Daniel Aobdia |
Research ideas that follow this keyword#
Cite this page
Scholar4AI. (2026). Papers on “audit quality”. Journal and Conference Research Rankings. Retrieved November 5, 2026, from https://scholar4ai.com/keywords/audit-quality
@misc{scholar4ai-keywords-audit-quality,
author = {{Scholar4AI}},
title = {Papers on “audit quality”},
year = {2026},
howpublished = {\url{https://scholar4ai.com/keywords/audit-quality}},
urldate = {2026-11-05},
note = {Journal and Conference Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}