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Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2022-09-14  |  Accepted: 2022-11-16  |  Published: 2022-12-30

Title

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.


Keywords

quality in audit, bibliometric analysis, meta-analysis, audit report


JEL classifications

M41 , M42 , M48


URI

http://jssidoi.org/jesi/article/1028


DOI


Pages

333-350


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Molociniuc (Hritcan), Marioara
Stefan cel Mare University, Suceava, Romania https://usv.ro
Articles by this author in: CrossRef |  Google Scholar

Melega, Anatol
Stefan cel Mare University, Suceava, Romania https://usv.ro
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Grosu, Maria
Alexandru Ioan Cuza University, Iasi, Romania https://www.uaic.ro
Articles by this author in: CrossRef |  Google Scholar

Tulvinschi, Mihaela
Stefan cel Mare University, Suceava, Romania https://usv.ro
Articles by this author in: CrossRef |  Google Scholar

Macovei, Anamaria Geanina
Stefan cel Mare University, Suceava, Romania https://usv.ro
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

10


Number

2


Issue date

December 2022


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 896  |  PDF downloads: 486

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