Evolution of scientific research on audit quality reporting in the global economic context

Abstract

The development of the economy and the capital markets has led to substantial changes over time, both in terms of audit reporting and determining the quality of the audit. The primary purpose of the present study is to conduct an empirical evaluation of the most relevant scientific publications, which target the topic of quality of reporting in audit, determining the dominant factors for quality assurance in auditing, as well as future research directions, both for other potential researchers and us. The study proposes a bibliometric analysis of the main articles encountered in SCOPUS and Web of Science databases, aiming to choose a sample of data to perform a meta-analysis. The obtained results certify that the audit report is the fundamental element in restoring the quality of the audit, followed by education, regulations and legislative changes and last but not least, by the steps taken by the audit team in carrying out missions to assure investment efficiency and to provide credibility for investors.