Analyzing Trends and Insights from Research on the Relationship Between Input Elements and Audit Quality: A Bibliometric Analysis

Yulinsa Ema Roslye Bless, Lulus Kurniasih, Wartono

Universitas Sebelas Maret, Indonesia

Audit quality can be considered good if it succeeds in detecting fraud. However, in reality, audit quality through internal and external audits has not been an effective tool for detecting fraud, which becomes a problem. Some theories and evidence from previous research show that audit quality is influenced by audit quality input factors, such as auditor values, ethics, and attitudes. Therefore, this study aims to identify trends and findings related to audit quality input factors using a bibliometric analysis. The data used included 290 documents published from 1996 to 2025, which were analyzed using the PRISMA protocol. The results of the analysis found that the number of publications with the most analysis topics occurred in 2020, although there has been a decline in recent years. The United States had the highest number of publications. In addition to the co-occurrence network, several input factors and audit quality were in Cluster 4, which shows the relationship between the two. This study provides insights into emerging topics and directions for future research, especially those that examine the interaction between input factors and audit quality in greater depth.

Article link: https://www.asianinstituteofresearch.org/JEBarchives/analyzing-trends-and-insights-from-research-on-the-relationship-between-input-elements-and-audit-quality%3A-a-bibliometric-analysis