Template-Type: ReDIF-Article 1.0
Author-Name: Malakoute OUDDA
Author-Email: malakoute.oudda@uit.ac.ma
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Soumaya OUTELLOU
Author-Email: soumaya.outellou@uit.ac.ma
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Author-Name: Noureddine ABDELBAKI
Author-Email: noureddine.abdelbaki@uit.ac.ma
Author-Workplace-Name: National School of Business and Management, Ibn Tofail University of Kenitra, Morocco
Title: Audit quality factors: mapping and references analysis (2011-2023)
Abstract: Research is still trying to identify the factors that can have an effect on the level of audit quality, and analyzing the nature of this relationship which can be either direct or indirect using several different dimensions. Based on a set of 48 factors related to audit quality identified by the previous literature (Oudda, M. and al. (2023)), this article has two main objectives. On the one hand, presenting this set of factors on a single page in format of “Mind-Map?? organized into three primary categories and nine secondary subcategories. On the other hand, each of these factors will be identified individually in the literature relating to audit quality using the two notorious databases Scopus and Web Of Science (2011-2023). The study identified articles that appear relevant to each individual factor and its impact on audit quality, while conducting an analysis based on the volume of these references. Indeed, the results obtained showed that factors belonging to categories related to the auditor (78 references) and those related to the market (74 references) received the highest level of attention during the literature search. These results can be of an added value to the field of research and thus interest a wide range of stakeholders, including researchers, legislators and professionals, while presenting for them, in form of a mapping, the factors which may have an impact on audit quality, in addition to an overview of recent literature for each of these individual factors.   Keywords: Audit quality; Factors; Mapping; Literature review; Volume analysis. Classification JEL: M42 Paper type: Theoretical Research
Journal: International Journal of Accounting, Finance, Auditing, Management and Economics
Pages: 415-461
Volume: 4
Issue: 5-1
Year: 2023
File-URL: https://ijafame.org/index.php/ijafame/article/view/1078
File-Format: text/html
File-URL: https://ijafame.org/index.php/ijafame/article/view/1078/1077
File-Format: application/pdf
Handle: RePEc:aoa:journl:v:4:y:2023:i:5-1:p:415-461