映射扩展审计报告的状态:一个文献计量视图

IF 3.5 Q1 BUSINESS, FINANCE
B. Mashayekhi, Ehsan Dolatzarei, Omid Faraji, Z. Rezaee
{"title":"映射扩展审计报告的状态:一个文献计量视图","authors":"B. Mashayekhi, Ehsan Dolatzarei, Omid Faraji, Z. Rezaee","doi":"10.1108/medar-09-2022-1809","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.\n\n\nDesign/methodology/approach\nThis research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.\n\n\nFindings\nThe results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.\n\n\nPractical implications\nThis research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.\n\n\nOriginality/value\nThis paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.\n","PeriodicalId":18453,"journal":{"name":"Meditari Accountancy Research","volume":null,"pages":null},"PeriodicalIF":3.5000,"publicationDate":"2023-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Mapping the state of expanded audit reporting: a bibliometric view\",\"authors\":\"B. Mashayekhi, Ehsan Dolatzarei, Omid Faraji, Z. Rezaee\",\"doi\":\"10.1108/medar-09-2022-1809\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nThis study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.\\n\\n\\nDesign/methodology/approach\\nThis research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.\\n\\n\\nFindings\\nThe results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.\\n\\n\\nPractical implications\\nThis research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.\\n\\n\\nOriginality/value\\nThis paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.\\n\",\"PeriodicalId\":18453,\"journal\":{\"name\":\"Meditari Accountancy Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.5000,\"publicationDate\":\"2023-06-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Meditari Accountancy Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/medar-09-2022-1809\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Meditari Accountancy Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/medar-09-2022-1809","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

本研究旨在确定扩展审计报告(EAR)的知识结构,对突出主题、贡献者和知识差距进行定量总结,并为进一步研究提供建议。本研究基于1991年至2022年Scopus数据库中的123篇论文,使用了多种文献计量学技术,包括共词和共被引分析,用于EAR科学制图。结果表明:EAR研究的重点是审计质量;审计责任与诉讼;交际价值与可读性;审计费用;和信息披露。关于EAR研究,Brasel et al. (2016), article是被引次数最多的论文,bassaard J.是被引次数最多的作者,Laval University是最具影响力的大学,the Accounting Review是被引次数最多的期刊,美国是领先的国家。此外,研究结果表明,在股东权利和诉讼风险较高的英美法系国家,披露质量和审计诉讼等议题得到了更多的关注;而在民事法系国家,通常倾向于利益相关者的权利,性别多样性或公司治理的主题得到了更多的研究。实际意义本研究对标准制定者和监管者具有实际意义,他们可以识别重要的、被忽视的和新出现的问题,并在未来的政策和标准中考虑它们。原创性/价值本文通过提供更客观和全面的EAR会计研究状况,识别文献中的空白,并为未来的研究提出方向,继续讨论EAR的价值相关性,以实现更高的透明度和更小的审计期望差距,从而为文献做出贡献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Mapping the state of expanded audit reporting: a bibliometric view
Purpose This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research. Design/methodology/approach This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022. Findings The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied. Practical implications This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards. Originality/value This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信