Research in auditing: main themes

Porte, Marcelo; Saur-Amaral, Irina; Pinho, Carlos

doi:10.1590/1808-057x201804410

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Revista Contabilidade & Finanças

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Articles • Rev. contab. finanç. 29 (76) • Apr 2018 • https://doi.org/10.1590/1808-057x201804410 copy

Research in auditing: main themes^* * The authors thank the financial support received from Coordenação de Aperfeiçoamento Pessoal de Nível Superior (CAPES) and the valuable contribution made by the ad-hoc reviewers for the improvement of this research.

Authorship SCIMAGO INSTITUTIONS RANKINGS

ABSTRACT

The passage of the Sarbanes-Oxley Act (SOX) was a turning point in auditing and in auditors practice for the academic world. Research concerning the characterization of academic production related to auditing is in its third decade. Its analysis is accomplished by means of definition of keywords, abstracts or title, and information on thematic association within the academic production itself in auditing is undisclosed. In order to revise this gap in auditing literature, this study identified the main themes in auditing and their association in post-SOX era by analyzing the content of objectives and hypothesis of 1,650 publications in Web of Science (2002-2014). The findings in this study extended those from the study by Lesage and Wechtler (2012) from 16 auditing thematic typologies to 22. The results demonstrate that the themes audit report & financial statement users, corporate governance, audit market, external audit, socio-economic data of the company, international regulation, and fraud risk & audit risk were the most addressed in the publications about auditing. Corporate governance has a broader association with the other themes in the area. Future researches may use these themes and relate them to the methodologies applied to audit studies.

Keywords:
typologies; themes; investigation; audit

Journal	Abbreviation	Country	Articles
Journal	Abbreviation	Country	Amount (n)	%
Abacus	ABS	AUS	32	1.9
Accounting and Business Research	ABR	UK	35	2.1
Accounting and Finance	AF	USA	56	3.4
Accounting Auditing & Accountability Journal	AAAJ	AUS	31	1.9
Accounting Horizons	AH	USA	79	4.8
Accounting Organizations and Society	AOS	UK	94	5.7
Accounting Review	AR	USA	178	10.8
African Journal of Business Management	AJBM	NIG	51	3.1
Auditing: A Journal of Practice and Theory	AJPT	USA	330	20.0
Australian Accounting Review	AAR	USA	47	2.8
Betriebswirtschaftliche Forschung und Praxis	BFP	GER	32	1.9
Contemporary Accounting Research	CAR	CAN	171	10.4
Corporate Governance: An International Review	CGIR	UK	65	3.9
European Accounting Review	EAR*	UK	46	2.8
Journal of Accounting & Economics	JAE	USA	64	3.9
Journal of Accounting and Public Policy	JAPP	USA	67	4.1
Journal of Accounting Research	JAR	USA	64	3.9
Journal of Banking & Finance	JBF	NET	28	1.7
Journal of Business Ethics	JBE	NET	115	7.0
Journal of Business Finance & Accounting	JBFA	UK	36	2.2
Review of Accounting Studies	RAS	NET	29	1.8
Total	21	-	1,650	100.0

Themes	2002	2003	2004	2005	2006	2007	2008	2009	2010	2011	2012	2013	2014	Total
Audit committee	6	9	9	12	6	14	19	18	12	17	15	22	22	181
Audit market	14	22	19	30	25	27	37	40	32	49	46	50	65	456
Audit procedures	4	7	7	4	4	6	7	9	10	12	7	6	4	87
Audit report & financial statement users	24	27	30	30	27	31	57	61	42	79	61	66	64	599
Audit sampling	0	1	1	1	0	0	2	1	1	0	1	3	3	14
Auditor’s judgment	7	13	3	9	6	8	10	11	7	11	11	11	5	112
Auditor-auditee contract	0	0	0	2	0	0	0	0	0	0	0	0	0	2
Corporate governance	18	18	26	29	21	35	57	61	44	77	63	61	58	568
Education	0	0	1	0	0	0	0	2	1	3	0	1	0	8
External audit	15	26	22	17	24	28	34	43	46	62	53	53	33	456
Fraud risk & audit risk	11	16	11	14	10	18	22	27	28	37	22	29	31	276
Going-concern opinion	3	4	3	4	3	4	9	8	6	7	5	11	7	74
Internal audit	1	2	5	1	0	3	6	10	8	9	8	8	6	67
Internal control	0	1	0	1	4	7	12	14	6	18	15	15	6	99
International regulation	4	10	6	15	13	13	21	26	34	35	31	48	34	290
Liability & litigation	9	7	6	13	9	9	8	13	17	13	19	17	8	148
Media coverage in accounting	0	1	0	1	2	0	1	0	1	2	3	0	2	13
Non-audit services	3	7	8	4	11	7	5	8	4	6	6	8	7	84
Profession	8	8	6	8	4	11	10	16	15	27	15	15	20	163
Research	2	2	1	1	3	2	3	5	5	8	8	9	6	55
Socio-economic data of tde company	6	9	11	10	15	25	25	25	24	54	40	47	30	321
Tax audit	0	2	3	0	4	3	2	1	1	3	5	2	5	31
Total	56	80	77	78	77	98	137	165	141	208	170	192	171	1,650

Themes (Abbrev.)	A B S	A B R	A F	A A A J	A H	A O S	A R	A J B M	A J P T	A A R	B F P	C A R	C G I R	E A R	J A E	J A P P	J A R	J B F	J B E	J B F A	R A S	Total
ACOM	1	6	8	1	5	5	24	4	25	10	1	16	23	7	4	13	4	4	10	8	2	181
MRKT	7	12	20	2	27	14	52	6	118	9	2	63	6	13	20	26	22	8	7	11	11	456
PROC	1	0	1	0	2	4	17	0	46	0	1	13	0	1	0	0	1	0	0	0	0	87
REPO	16	12	20	6	36	19	72	21	96	19	8	61	17	19	28	39	30	8	36	20	16	599
SAMP	0	0	0	0	2	0	1	0	7	0	1	1	0	0	0	1	0	0	1	0	0	14
JUDG	0	3	4	0	3	7	24	0	37	0	1	14	0	1	0	2	6	0	9	0	1	112
CONT	0	0	0	0	0	0	0	0	1	0	0	0	0	0	0	0	1	0	0	0	0	2
CGOV	4	10	26	6	18	25	54	27	57	13	4	61	57	14	30	27	23	21	59	21	11	568
EDUC	0	0	1	0	1	1	0	1	1	0	0	0	0	0	0	0	0	0	3	0	0	8
EXTE	3	12	12	4	22	26	57	7	112	15	7	51	3	13	12	18	19	4	49	6	4	456
RISK	7	2	6	1	16	26	32	4	65	4	7	29	5	2	4	8	20	4	21	7	6	276
GCOP	2	0	4	0	3	3	9	0	26	2	1	8	1	1	3	3	5	0	2	0	1	74
INTE	0	1	6	1	4	3	5	14	13	3	4	7	2	0	0	2	0	0	2	0	0	67
ICON	0	0	0	0	11	1	13	2	28	1	1	11	2	2	9	4	4	3	2	2	3	99
INTR	13	7	6	9	30	14	27	6	50	12	7	15	6	12	18	20	11	4	14	5	4	290
LTIG	0	1	0	2	5	4	19	4	39	1	1	23	1	6	6	9	9	5	7	1	5	148
MEDI	0	0	1	2	0	1	1	0	0	1	0	3	0	0	0	1	3	0	0	0	0	13
NAS	2	1	4	0	1	2	11	0	25	1	2	15	2	1	2	2	6	0	1	4	2	84
PROF	1	2	7	8	11	15	18	2	51	3	2	12	0	1	2	1	5	6	12	1	3	163
RESE	0	1	2	4	4	8	1	1	16	2	1	3	2	3	3	0	0	0	4	0	0	55
SEDC	7	10	11	6	16	13	22	15	58	15	2	24	21	17	14	17	12	16	13	6	6	321
TAX	1	0	0	1	2	1	10	1	1	0	0	7	0	0	0	1	1	0	3	2	0	31
Total	32	35	56	31	79	94	178	51	330	47	32	171	65	46	64	67	64	28	115	36	29	1650

	ACOM	MRKT	PROC	REPO	SAMP	JUDG	CONT	CGOV	EDUC	EXTE	RISK	GCOP	INTE	ICON	INTR	LTIG	MEDI	NAS	PROF	RESE	SEDC	TAX	Total
ACOM		31	1	58		1		98		25	12	2	14	12	17	6	1	9	2	1	36	1	181
ACOM		17%	1%	32%		1%		54%		14%	7%	1%	8%	7%	9%	3%	1%	5%	1%	1%	20%	1%
MRKT	31		5	173	4	10	2	128	1	178	64	24	6	23	54	54	3	38	68	6	116	2	456
MRKT	7%		1%	38%	1%	2%		28%		39%	14%	5%	1%	5%	12%	12%	1%	8%	15%	1%	25%
PROC	1	5		5	3	23		5		20	45	3	1	2	4	2		1	10	2	4		87
PROC	1%	6%		6%	3%	26%		6%		23%	52%	3%	1%	2%	5%	2%		1%	11%	2%	5%
REPO	58	173	5		1	24		225		138	67	27	6	33	103	50	7	36	37	6	109	8	599
REPO	10%	29%	1%			4%		38%		23%	11%	5%	1%	6%	17%	8%	1%	6%	6%	1%	18%	1%
SAMP		4	3	1		6		1		1	7	1			2	2				1	1		14
SAMP		29%	21%	7%		43%		7%		7%	50%	7%			14%	14%				7%	7%
JUDG	1	10	23	24	6			10		28	28	5		3	11	5			9	5	5	1	112
JUDG	1%	9%	21%	21%	5%			9%		25%	25%	4%		3%	10%	4%			8%	4%	4%	1%
CONT		2						1		1						1			1		1		2
CONT		100%						50%		50%						50%			50%		50%
CGOV	98	128	5	225	1	10	1		1	97	55	16	20	33	63	27	4	18	26	13	126	12	568
CGOV	17%	23%	1%	40%		2%				17%	10%	3%	4%	6%	11%	5%	1%	3%	5%	2%	22%	2%
EDUC		1						1		4									1	1	1		8
EDUC		13%						13%		50%									13%	13%	13%
EXTE	25	178	20	138	1	28	1	97	4		57	20	12	16	55	53	2	51	59	12	71	5	456
EXTE	5%	39%	4%	30%		6%		21%	1%		13%	4%	3%	4%	12%	12%		11%	13%	3%	16%	1%
RISK	12	64	45	67	7	28		55		57		9	7	19	22	32	1	6	26	5	28	4	276
RISK	4%	23%	16%	24%	3%	10%		20%		21%		3%	3%	7%	8%	12%		2%	9%	2%	10%	1%
GCOP	2	24	3	27	1	5		16		20	9			1	7	8	1	8	6	2	14	2	74
GCOP	3%	32%	4%	36%	1%	7%		22%		27%	12%			1%	9%	11%	1%	11%	8%	3%	19%	3%
INTE	14	6	1	6				20		12	7			5	5	2		4	2	1	14		67
INTE	21%	9%	1%	9%				30%		18%	10%			7%	7%	3%		6%	3%	1%	21%
ICON	12	23	2	33		3		33		16	19	1	5		21	4		1	4		30		99
ICON	12%	23%	2%	33%		3%		33%		16%	19%	1%	5%		21%	4%		1%	4%		30%
INTR	17	54	4	103	2	11		63		55	22	7	5	21		27	2	7	12	12	58	4	290
INTR	6%	19%	1%	36%	1%	4%		22%		19%	8%	2%	2%	7%		9%	1%	2%	4%	4%	20%	1%
LTIG	6	54	2	50	2	5	1	27		53	32	8	2	4	27		3	3	13	3	22	1	148
LTIG	4%	36%	1%	34%	1%	3%	1%	18%		36%	22%	5%	1%	3%	18%		2%	2%	9%	2%	15%	1%
MEDI	1	3		7				4		2	1	1			2	3					1		13
MEDI	8%	23%		54%				31%		15%	8%	8%			15%	23%					8%
NAS	9	38	1	36				18		51	6	8	4	1	7	3			6	1	7	3	84
NAS	11%	45%	1%	43%				21%		61%	7%	10%	5%	1%	8%	4%			7%	1%	8%	4%
PROF	2	68	10	37		9	1	26	1	59	26	6	2	4	12	13		6		3	33	6	163
PROF	1%	42%	6%	23%		6%	1%	16%	1%	36%	16%	4%	1%	2%	7%	8%		4%		2%	20%	4%
RESE	1	6	2	6	1	5		13	1	12	5	2	1		12	3		1	3		6		55
RESE	2%	11%	4%	11%	2%	9%		24%	2%	22%	9%	4%	2%		22%	5%		2%	5%		11%
SEDC	36	116	4	109	1	5	1	126	1	71	28	14	14	30	58	22	1	7	33	6		7	321
SEDC	11%	36%	1%	34%		2%		39%		22%	9%	4%	4%	9%	18%	7%		2%	10%	2%		2%
TAX	1	2		8		1		12		5	4	2			4	1		3	6		7		31
TAX	3%	6%		26%		3%		39%		16%	13%	6%			13%	3%		10%	19%		23%
Total	181	456	87	599	14	112	2	568	8	456	276	74	67	99	290	148	13	84	163	55	321	31	1650

Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
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[1] **Correspondence address: Marcelo de Santana Porte. Centro Universitário de João Pessoa, Departamento de Gestão Financeira Rodovia BR-230, Km 22, s/n - CEP: 58053-000 Água Fria - João Pessoa - PB - Brazil Email: marcelo.porte@unipe.br

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Research in auditing: main themes* * The authors thank the financial support received from Coordenação de Aperfeiçoamento Pessoal de Nível Superior (CAPES) and the valuable contribution made by the ad-hoc reviewers for the improvement of this research.

ABSTRACT

Research in auditing: main themes^* * The authors thank the financial support received from Coordenação de Aperfeiçoamento Pessoal de Nível Superior (CAPES) and the valuable contribution made by the ad-hoc reviewers for the improvement of this research.