A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis

Johri, Amar; Singh, Raj Kumar Article A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis Cogent Business & Management Provided in Cooperation with: Taylor & Francis Group Suggested Citation: Johri, Amar; Singh, Raj Kumar (2024) : A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis, Cogent Business & Management, ISSN 2331-1975, Taylor & Francis, Abingdon, Vol. 11, Iss. 1, pp. 1-20, https://doi.org/10.1080/23311975.2024.2344743 This Version is available at: https://hdl.handle.net/10419/326251 Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen. 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If the documents have been made available under an Open Content Licence (especially Creative Commons Licences), you may exercise further usage rights as specified in the indicated licence. https://creativecommons.org/licenses/by/4.0/ Cogent Business & Management ISSN: 2331-1975 (Online) Journal homepage: www.tandfonline.com/journals/oabm20 A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis Amar Johri & Raj Kumar Singh To cite this article: Amar Johri & Raj Kumar Singh (2024) A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis, Cogent Business & Management, 11:1, 2344743, DOI: 10.1080/23311975.2024.2344743 To link to this article: https://doi.org/10.1080/23311975.2024.2344743 © 2024 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group Published online: 26 Apr 2024. Submit your article to this journal Article views: 5740 View related articles View Crossmark data Citing articles: 8 View citing articles Full Terms & Conditions of access and use can be found at https://www.tandfonline.com/action/journalInformation?journalCode=oabm20 Accounting, corporAte governAnce & Business ethics | review Article Cogent Business & ManageMent 2024, VoL. 11, no. 1, 2344743 A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis Amar Johria and raj Kumar singhb aCollege of administrative and Financial sciences, saudi electronic university, Riyadh, saudi arabia.; bschool of Management, graphic era Hill university, Dehradun, india ABSTRACT this investigation aims to conduct a bibliometric analysis to amalgamate the publication patterns of auditing practices. As a result, this research scrutinizes the historical, contemporary, and forthcoming studies on auditing practices. the content is sourced from the scopus database, and following the application of specific selection criteria, a total of 516 documents are chosen for bibliometric scrutiny. citation analysis is employed to identify the most influential publications and contributors. in order to determine the most productive authors and sources, an analysis of productivity is undertaken. the bibliometric analysis used to discover five principal thematic clusters in auditing practice research. the themes that are extensively referenced include the legitimacy of audits, their function, archival auditing, the proliferation of audits, audit technologies, and the analysis of big data. By means of co-citation analysis, the works that are most frequently referenced are identified, while co-occurrence analysis is employed to identify the current themes that are trending in research on auditing practices. the present trends and clusters of themes encompass sustainability assurance, the role of auditors in financial crises, blockchain technology, professional skepticism, and the detection of fraudulent activities. the future directions for research are presented in the academic papers. 1. Introduction Auditing, which encompasses the systematic examination of financial, operational, or compliance information, is of utmost importance in ensuring the accuracy and reliability of such information (castka & searcy, 2023; wilks & Zimbelman, 2004). As per rasso (2015), this process entails various types of audits, namely financial audits, operational audits, and compliance audits, each serving the purpose of assuring stakeholders that the audited information is fairly presented and in accordance with relevant standards or regulations (soh etal., 2023). consequently, according to thakur and Kushwaha (2023), the foundations of auditing practices are constructed upon a set of principles, standards, and methodologies that serve as guiding principles for auditors in the execution of their duties (Kushwaha etal., 2023). As per hurtt (2010), auditors must maintain both factual and perceptual independence, thereby ensuring that their objectivity and integrity are not compromised by any relationships or interests they may possess (Amiri et al., 2023). carcello and nagy (2004) stated that auditing, as an integral part of the financial reporting system, plays a critical role in assuring the reliability and accuracy of financial information (han et al., 2023). throughout the years, the field of auditing has undergone significant developments in response to changes in business environments, regulatory frameworks, and technological advancements (carcary, 2020; turetken et al., 2020). According to Maffei et al. (2021), the origins of auditing can be traced back © 2024 the author(s). Published by informa uK Limited, trading as taylor & Francis group CONTACT amar Johri [email protected] College of administrative and Financial sciences, saudi electronic university, Riyadh, 11673, saudi arabia. https://doi.org/10.1080/23311975.2024.2344743 this is an open access article distributed under the terms of the Creative Commons attribution License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. the terms on which this article has been published allow the posting of the accepted Manuscript in a repository by the author(s) or with their consent. ARTICLE HISTORY received 8 February 2024 revised 1 April 2024 Accepted 15 April 2024 KEYWORDS Auditing practices; sustainability assurance; bibliometric analysis; citation analysis; bibliographic coupling REVIEWING EDITOR nor shaipah Abdul wahab, taylor’s university - lakeside campus, Malaysia SUBJECTS Business, Management and Accounting; Finance; economics 2 A. Johri AnD r. K. singh to ancient civilisations, where the maintenance of records and verification of transactions served as vital elements in facilitating trade and governance (nugrahanti, 2023). however, sikka (2009) found that the modern auditing profession emerged as a result of the need for independent assurance following corporate frauds and scandals such as the cases involving enron and worldcom (wilson et al., 2021). the establishment of auditing standards and regulatory bodies marked a pivotal milestone in shaping contemporary auditing practices (imana et al., 2021; parker et al., 2019). consequently, humphrey et al. (2009) found that when researching auditing practices, it is imperative to remain up-to-date with the latest standards, regulations, and industry advancements (Ferry et al., 2023). According to Messier etal. (2005), the ever-evolving nature of auditing practices, influenced as it is by the continuous advancements in technology, the frequent changes in regulations, and the constant ethical considerations that auditors have to grapple with, highlights the imperative for auditors to consistently adapt and enhance their skills in order to stay relevant and effective (Beck et al., 2020; landers & Behrend, 2023). given the dynamic nature of the business landscape (Amin et al., 2023; Kolk & perego, 2010), which is subject to ongoing transformations, it is expected that future research endeavours in the field of auditing will be primarily focused on the integration and utilisation of emerging technologies (Appelbaum etal., 2020), the examination of the impact of regulatory reforms on auditing practices, and the perpetual pursuit of ethical excellence within the auditing profession (robson et al., 2007; perego & Kolk, 2012). hence, it becomes absolutely crucial for researchers in this field to stay up-to-date with the latest developments in these areas so as to ensure the sustained effectiveness and relevance of their auditing methodologies and approaches (cohen et al., 2008; rönkkö et al., 2023). today, with the given facts and benefits of auditing practices, the topic has gotten attention from researchers from every country. however, there need to be more bibliometric studies which have gotten lots of attention in various domains (Dai & vasarhelyi, 2017; Kotb et al., 2020; Krieger etal., 2021; tetteh et al., 2023) and not available in the literature so far. the domain of audit is in a state of perpetual transformation, characterized by the continual introduction of novel technologies, regulations, and business methodologies. conducting a bibliometric analysis on auditing procedures holds the potential to furnish significant insights into this dynamic domain through the provision of a quantitative assessment of the research terrain. through the examination of publication dates, keywords, and citation trends, a bibliometric investigation has the capacity to unveil the most dominant research themes and emergent tendencies within auditing procedures. this analytical approach aids in the identification of areas where knowledge is expanding and where comprehension gaps exist. A bibliometric exploration of auditing practices can furnish a comprehensive overview of the research domain, offering valuable insights. such insights can be leveraged by researchers, policymakers, and practitioners to remain abreast of the latest advancements and to make well-informed decisions regarding the future trajectory of auditing. this study addresses the following research questions: r.Q. 1: what are the publication trends of research on auditing practices? r.Q. 2: which are the most influential contributors of research on auditing practices? r.Q. 3: what are the most trending topics and themes of research on auditing practices? r.Q. 4: what are the future research propositions of auditing practices? therefore, this study conducts a bibliometric analysis of literature on auditing practices. it also expresses the past, present and future research propositions on auditing practices. first, these investigations unearth discernible patterns and prevailing trends within the realm of auditing practices research. this includes the identification of emerging themes, popular topics, and shifts in emphasis witnessed over time. second, it finds out the most impactful authors, institutions, nations, articles, and sources of auditing practices research. it also aims to discover the popular themes and present future research directions. By availing themselves of this information, researchers and practitioners can ensure that they remain cognizant of the current state of affairs within this discipline (Quick et al., 2023). third, these investigations can assist in the accurate delineation of the networks composed of researchers, institutions, and countries that contribute to the field of auditing practices (singh etal., 2021). the comprehension of these networks can, in turn, facilitate collaboration amongst the relevant stakeholders, underscore the contributions of influential individuals, and identify areas wherein research gaps exist, or cogent Business & MAnAgeMent 3 collaboration is imperative (pimentel et al., 2023). Fourth, bibliometric studies that focus on research pertaining to auditing practices present an all-encompassing and methodical approach to understanding the landscape of academic contributions within this domain. Fifth, this study prove to be invaluable in guiding future research endeavours, fostering collaboration, and promoting the overall advancement of knowledge within the field of auditing practices (Ferry, Midgley, Murphie, et al., 2023). 2. Background of auditing practices the term ‘audit’ is derived from the latin word ‘audire’, which translates to ‘to hear’. evidence from early civilizations such as Mesopotamia, egypt, and greece indicate the presence of auditing procedures primarily focused on verifying the accuracy of financial accounts. During this period, auditing practices were characterized by a lack of uniformity and standardized processes (larasati et al., 2019). the early 1900s marked a significant milestone with the establishment of professional organizations like the American institute of certified public Accountants (AicpA) that set forth comprehensive auditing guidelines. the primary objective of these standards was to promote uniformity and reliability in financial reporting, ultimately enhancing stakeholders’ confidence (Alharasis et al., 2023b). over time, the scope of audits expanded beyond mere procedural checks to encompass a holistic evaluation of the fairness and precision of financial statements. the landscape of auditing underwent a paradigm shift as technological innovations, particularly in the realm of data analytics, revolutionized the audit process (hurtt, 2010; Ali & Meah, 2021). the roots of auditing can be traced back to ancient eras when merchants engaged in verifying financial transactions and records (Alharasis etal., 2023a). however, the modernization of auditing practices gained momentum during the industrial revolution, a period marked by the rapid growth and increasing complexity of businesses (Kotb et al., 2020). this evolution necessitated the establishment of mechanisms for independent validation of financial records to instill trust and credibility. professional bodies like the American institute of certified public Accountants (AicpA) have been instrumental in formulating auditing standards to provide a framework for auditors in carrying out their responsibilities (Bakri, 2021). these standards play a pivotal role in ensuring uniformity, impartiality, and dependability throughout the auditing process. on a global scale, the international Auditing and Assurance standards Board (iAAsB) plays a crucial role in setting forth auditing standards that are widely embraced across diverse jurisdictions. the advent of cutting-edge technologies, particularly in the realms of data analytics and automation, has brought about a significant transformation in auditing methodologies (lombardi et al., 2022). Auditors now leverage sophisticated software tools to effectively scrutinize extensive sets of financial data, thereby facilitating the swift identification of potential risks and irregularities. consequently, this shift has given rise to data-centric auditing approaches and techniques, underscoring the growing importance of leveraging data-driven insights in the auditing domain (Alharasis et al., 2023c). Auditing practices are informed by a variety of theories and frameworks that assist auditors in verifying the precision and dependability of financial data. the Agency theory posits that conflicts of interest can emerge between principals and agents (Yoon et al., 2015). through auditing, these conflicts are alleviated by offering assurance to principals that agents are prioritizing their interests and that financial statements accurately depict the company’s performance (power, 2003). stewardship theory underscores the obligation of management to stakeholders. Auditing guarantees that management upholds its stewardship duties by truthfully presenting financial data and revealing pertinent details about the organization’s undertakings. the positive Accounting theory centers on elucidating accounting practices through economic and political circumstances (thottoli & Kv, 2022). Auditing methodologies might be impacted by the incentives and drives of various involved parties, alongside regulatory demands. A risk-centered strategy is often adopted in auditing practices, entailing an evaluation of the risks of substantial misstatements in financial statements and the creation of audit procedures to tackle these risks. this strategy aids auditors in efficiently allocating their resources and concentrating on areas with heightened risks of inaccuracies or fraud (stack & Malsch, 2022). the expectation gap theory alludes to the contrast between the public’s anticipations of auditors and their actual performance. Auditing methodologies endeavor to diminish this gap by offering transparent communication regarding the nature and 4 A. Johri AnD r. K. singh constraints of audit procedures, as well as the duties of auditors (parker et al., 2019). the Behavioral theory examines human conduct and cognitive predispositions that could impact auditor discernment and decision-making. Auditors are coached to identify and alleviate biases to ensure impartiality and professionalism in their endeavors (sharma et al., 2022). 3. Bibliometric study method this research adheres to the methodologies outlined by Donthu et al. (2021) in their comprehensive guidelines for executing a bibliometric analysis. entitled ‘how to perform a bibliometric analysis: A comprehensive guide and recommendations’, the study by Donthu et al. (2021) provides a significant reservoir of knowledge for scholars’ keen on understanding and executing bibliometric investigations. Donthu et al. (2021) introduce a structured framework comprising four key stages that researchers can utilize to carry out bibliometric research. From the inception of defining search terminologies to the meticulous selection of documents, subsequent analysis, and the intricate process of synthesizing the existing literature, we meticulously adhered to the guidelines delineated by Donthu et al. (2021). 3.1. Defining the search term Defining search terms plays a crucial role in the process of conducting research, as it enables the exploration of a comprehensive range of documents authored by diverse researchers who employ varying terminologies within a particular thematic domain. consequently, in our study, we have sought the guidance and expertise of scholars in the field, as well as consulted relevant literature, in order to identify and utilise the search terms ‘audit, auditing, scrutiny, inspection, and review’ to effectively locate publications pertaining to the subject of auditing (as outlined in table-1). Furthermore, we have also employed the terms ‘practices, process, procedure, and method’ to narrow down our search and exclusively include publications that specifically address auditing practices. 3.2. Inclusion and Exclusion of the documents table 1 provides a comprehensive explanation of the terms used in the document search as well as the criteria for inclusion. in order to conduct our research, we utilised the scopus database, which is renowned for housing an extensive collection of peer-reviewed articles. By employing the search terms ‘auditing’ and ‘practices’, we were able to identify a total of 875 documents published within the scopus database between the years 1968 and 2024. these documents spanned various subject areas such as business, economics, arts, and social science. however, in order to ensure the accuracy and relevance of our analysis, we excluded 250 documents that did not fall within the subject above areas. Furthermore, we applied further exclusion criteria by limiting our analysis to only articles and reviews, which resulted in the elimination of an additional 98 documents. Additionally, we removed ten articles written in languages other than english. lastly, we identified and removed one document that needed complete bibliographic information. As a result of these rigorous exclusion and refinement processes, we ultimately included 516 documents in our analysis. Table 1. Filtering Criteria/search term and inclusion and exclusion of Document. Criteria exclude include search Date: 22nd December, 2022 Database: scopus search term: ‘audit, auditing, assurance, scrutiny*, inspection* and review*’ anD ‘practice*, process*, procedure*, and method*’ – 875 subject area: Business management, social science, arts & humanities, and economics. 250 625 Document Category: article and Reviews 98 527 Language: english only 10 517 erogenous Records: removed documents with incomplete bibliographic information 1 516 cogent Business & MAnAgeMent 5 3.3. Bibliometric analysis Bibliometric analysis, a methodological approach that enables the symmetrisation and synthesis of the vast body of literature within specific subject areas, proves to be an essential tool in this study. A scopus analyser is employed to provide insightful and comprehensive reports and investigate the publication trends in the research field of auditing practices. Furthermore, citation analysis is utilised to identify and report on the most prolific and impactful contributors within this field. Additionally, the application of Bibliographic coupling allows for the exploration of various thematic clusters that emerge from the extensive research on Auditing practices. Building upon this, co-occurrence analysis is employed to analyse the usage patterns of different keywords and to identify thematic trends within the realm of Auditing practices research. Moreover, the implementation of a co-citation network facilitates the visualisation of the intricate web of citation patterns among related papers in this field. Finally, Authorship analysis serves the purpose of demonstrating the intricate social collaboration amongst authors and institutions involved in Auditing practices research. 4. Bibliometric results and interpretation 4.1. Productivity analysis Figure 1 illustrates the prevailing trends in the publication of research on Auditing practices. it is worth noting that the commencement of research publication on Auditing practices can be traced back to the year 1968. however, it is imperative to acknowledge that during the subsequent two decades, the pace at which research publications emerged could have been much higher, with an average of only one to two publications per year. nevertheless, there was a noticeable shift in 2009 when the research on Auditing practices garnered increased attention, resulting in the publication of a substantial number of papers, specifically 21 in total. this upward trajectory in research output has been sustained, with a commendable number of publications being produced annually. notably, the pinnacle of productivity was observed in the years 2022 and 2023, which witnessed a significant surge in the number of published papers. this surge can be attributed to the integration of novel technologies, such as artificial intelligence, into the auditing process. consequently, the last decade has witnessed a commendable average of 20-25 publications per year, signifying a substantial improvement in the realm of research on Auditing practices. the surge above in research output during the years 2022 and 2023 is particularly noteworthy, as it exemplifies an exponential rise facilitated by the utilisation of cutting-edge technologies and the incorporation of artificial intelligence in the auditing process. Figure 2 provides a visual representation of the publications related to Auditing practices, categorised by subject area. the figure reveals that a significant proportion of the publications, precisely 40%, fall within the domain of business management. this indicates that a large number of studies are from Figure 1. Publication trends of research on auditing Practices. 6 A. Johri AnD r. K. singh business management domain. Further, the theme belongs to the core area of business management. Following closely behind, we observe that 25.8% of the publications are concentrated in the field of economics, while an additional 15.7% are attributed to the subject area of social sciences. economics being the part of humanities discipline has got good number of publications as finance is also a core area of economics. Business management is a part of social science discipline therefore, there is a good number of publications in the social science subject area. it is worth noting that a substantial amount of research has been conducted in the realm of decision sciences, accounting for 5.4% of the publications. similarly, the domain of computer sciences also contributes significantly, amounting to 2.5% of the total publications. Although the representation of arts and humanities within the research on Auditing practices stands at a relatively modest 3.8%, it is crucial to acknowledge the potential for future studies in this area due to its interdisciplinary nature. Furthermore, we observe a noteworthy upward trend in the publications pertaining to engineering, which accounts for 2.1% of the total publications. Additionally, the subject areas of environmental sciences and medicine exhibit an increasing trend as well, contributing 1.5% and 0.8%, respectively, to the research on Auditing practices. this data suggests a growing interest and emphasis on the exploration of Auditing practices within these specific fields. Figure 3 presents a visual representation of the authors who have made significant contributions to the field of Auditing practices. the author who stands out as the most productive and prolific is humphrey c. from Manchester Business school, united Kingdom. Following closely is ussahawanitchakit p. from Mahasarakham university, thailand. notably, Maroun w. from the university of the witwatersrand, south Africa and vasarhelyi M.A. from rutgers, the state university of new Jersey, united states, also demonstrate high productivity as they have each published three works in this particular area of research. scholars of this area can go through the publications of humphrey c. and ussahawanitchakit p. as they have rich publications. they have also covered many aspects of auditing practices in their works. humphrey c. works covers innovation in auditing, auditing change, global audit and crisis, and public Figure 2. subject area-wise publications of research on auditing Practices. Figure 3. Most productive authors of research on auditing Practices. cogent Business & MAnAgeMent 7 audit process. ussahawanitchakit p. studies covers internal audit judgement, audit morality, sustainable audit, audit intelligence, audit excellence, and audit proficiency. 4.2. Citation analysis table 2 presents a comprehensive overview of the most influential contributors to the field of Auditing practices, including authors, organisations, and countries. the author who has made the greatest impact is vasarhelyi Miklos A. from the state university of new Jersey, united states, who has garnered an impressive 764 citations through six publications. the most cited work is Dai & vasarhelyi (2009), which has studied blockchain-based auditing. Following closely behind is humphrey c. from Manchester Business school, united Kingdom, with 749 citations and nine publications. the most cited work is humphrey et al. (2010) focusing global audit profession. in terms of institutions, Boston college, united states, stands out as the most cited institute, accumulating 610 citations across three publications. Meanwhile, northeastern university, united states, emerges as the second most highly cited institution, having amassed 577 citations through four publications. notably, both of these institutions have displayed a high level of productivity in their research on Auditing practices. As for countries, the united states takes the lead as the most highly cited and productive nation, boasting 4,954 citations from 136 publications. the united Kingdom follows closely behind, with 2,460 citations from 90 publications. the journals with the most citations are documented in table 3. the journal that has had the greatest impact is the ‘Managerial Auditing Journal’, which has received 1048 citations from 44 publications. Following closely is the ‘Auditing’ journal, with 1027 citations from 22 publications. the aim and objectives of these journals are auditing, finance, and governance therefore, most of the auditing practices related articles are accepted by these journals. the most referenced articles in the ‘Managerial Auditing Journal’ are the works of carcello and nagy (2004), who conducted a study on the correlation between Table 2. Most influential contributors of research on auditing Practices. tC author tP tC institution tP tC Country tP 764 Vasarhelyi, Miklos a. 6 610 Boston College, us 3 4954 united states 136 749 Humphrey, Christopher 9 577 northeastern uni., us 4 2460 united Kingdom 90 736 Kolk, ans 2 483 the state uni. of nJ, us 2 1087 netherlands 16 736 Perego, Paolo 2 463 uni. of California, us 1 692 australia 60 577 Wright, arnold M. 4 430 erasmus uni. Rotterdam, netherlands 1 531 Canada 23 556 Krishnamoorthy, g. 2 377 sW uni. of Fin. and eco., us 1 450 sweden 10 356 Power, Michael 2 306 RsM erasmus uni., netherlands 1 368 Belgium 8 348 sikka, Prem 3 292 uni. of Chicago, us 1 194 Malaysia 22 317 Woods, Margaret 4 283 uni. of essex, uK 1 174 France 8 286 Loft, anne 2 214 Hasselt uni., Belgium 2 169 india 8 232 Cohen, Jeffrey R. 2 212 uni. of Manchester, uK 1 166 italy 13 217 Robson, Keith 3 194 Baylor uni., us 1 165 new Zealand 12 215 Khalifa, Rihab 2 175 uni. of Manchester, uK 2 157 norway 5 214 Jans, Mieke 2 159 uni. Laval, Québec City, Canada 1 149 Denmark 8 201 alles, Michael 2 157 uni. of tennessee, us 1 142 Finland 5 Table 3. Most impactful sources of research on auditing Practices. Journals tC tP tC/tP Quartile H-index sJR Managerial auditing Journal 1048 44 23.8 Q1 67 0.61 auditing 1027 22 46.6 Q1 92 1.66 accounting Review 690 4 172.5 Q1 180 4.45 Business strategy and the env. 589 2 294.5 Q1 131 2.87 Contemporary accounting Res. 491 6 81.8 Q1 115 3.01 Journal of information systems 452 3 150.6 Q1 40 1.09 Journal of Business ethics 432 8 54 Q1 229 2.59 international J. of accounting info. sys. 368 6 61.3 Q1 60 1.16 european accounting Review 348 11 31.6 Q1 83 1.07 accounting, auditing and accountability J. 344 10 34.4 Q1 112 1.73 Management science 292 1 292 Q1 278 5.32 accounting Horizons 286 7 40.8 Q1 87 1.00 Law and Policy 273 1 273 Q1 52 0.39 Critical Perspectives on accounting 248 10 24.8 Q1 78 1.48 14 A. Johri AnD r. K. singh corporate governance structures and mechanisms of auditor oversight in the prevention and mitigation of the impact of financial crises is warranted (lombardi etal., 2022). the effectiveness of board oversight, audit committees, and regulatory bodies in ensuring the quality of audits would need to be assessed. 5.3. Blockchain and Distributed Ledger Technology the potential future research directions in the field of Blockchain and Distributed ledger technology (Dlt) revolve around the enhancement of scalability, which continues to pose a significant challenge (otia & Bracci, 2022). research endeavours are focused on the development of scalable consensus algorithms, sharding techniques, and layer-two solutions, such as state channels and sidechains, in order to improve transaction throughput (hezam et al., 2023). in addition, facilitating communication and data exchange among different blockchain networks is of utmost importance for the widespread adoption of Dlt (Bustos-contell et al., 2022). consequently, research efforts are directed towards the establishment of standards and protocols that enable interoperability, such as cross-chain communication mechanisms. Moreover, there is a need for research on the economic models and governance structures of blockchain networks (Blanchard et al., 2023). this entails the investigation of incentive mechanisms for participants, the exploration of decentralised autonomous organisations (DAos), and the design of effective governance protocols. Furthermore, investigations on the user experience of interacting with blockchain technology must be enhanced to promote broader adoption (thottoli & Kv, 2022). 5.4. Audit Quality and Professional Skepticism the future study in the domains of Audit Quality and professional skepticism is currently investigating the effects of emerging technologies, such as artificial intelligence, machine learning, and blockchain, on the quality of audits (tumwebaze et al., 2022). researchers are examining the efficacy of automated auditing tools in either enhancing or challenging professional skepticism. Furthermore, research should delve deeper into the psychological factors that influence auditors’ professional skepticism (van hoa et al., 2022). in the future, scholars may explore the extent to which organisational culture fosters a sceptical mindset among auditors. Moreover, researchers may aim to evaluate the impact of recent regulatory changes on the quality of audits and professional skepticism (Khatib etal., 2022). Future research may also explore the effectiveness of regulatory measures in promoting auditor independence and objectivity (Minkkinen etal., 2022). Additionally, scholars may investigate how the relationships between clients and auditors influence professional skepticism and audit quality. lastly, researchers may examine the impact of long-term client relationships on auditor independence. 5.5. Fraud detection and forensic auditing the future research directions for fraud detection and forensic auditing entail investigating the integration of behavioural analytics in order to identify anomalous patterns or deviations in user behaviour that could potentially indicate fraudulent activities (stack & Malsch, 2022). Additionally, there is a need for further exploration of advanced machine learning and artificial intelligence techniques for fraud detection. this may encompass the utilisation of deep learning, reinforcement learning, and ensemble methods (Ferry et al., 2022). Moreover, future research should also concentrate on the study of explainable artificial intelligence in fraud detection models, as this would greatly enhance transparency and interpretability, which are of utmost importance in the field of forensic auditing. Furthermore, future research endeavours may also emphasise the continued exploration of big data analytics in order to effectively process and analyse vast quantities of data in a timely manner, thereby enabling the prompt detection of fraudulent activities (levytska etal., 2022). Additionally, there is a need for a comprehensive study on the development of predictive models that possess the ability to anticipate potentially fraudulent activities based on historical data, thereby enabling organisations to mitigate risks (costanza-chock et al., 2022) proactively. Finally, it is crucial to explore real-time monitoring systems and continuous auditing techniques that can effectively detect instances of fraud as they occur or in a timely manner after that, thereby enabling organisations to rapidly respond to such events (sharma et al., 2022). cogent Business & MAnAgeMent 15 6. Implications this research makes significant contributions to the field of auditing and financial management literature in a multitude of ways. By capitalising on potential synergies in auditing practices research, the future research directions and findings of this study serve as valuable resources for scholars and researchers in the field of finance, enabling them to conduct a wide range of studies in the future. Additionally, it allows them to develop a comprehensive roadmap for investigating auditing practices within the realm of accounting and finance. the results of this research unveil the influential contributors and emerging themes that hold the potential to assist researchers in identifying more robust resources that facilitate a deeper understanding of various phenomena associated with auditing practices. consequently, this research underscores the significance of employing bibliometric analysis as a pivotal and noteworthy tool for suggesting novel themes and exploring lesser-explored areas within the realm of auditing practices. lastly, the outcome of this study also yields insightful information about the existing literature on auditing practices, benefiting auditors, researchers, scholars, and other stakeholders alike. 7. Conclusion this study has presented the current state of research and future research proposals concerning the examination of auditing practices. the knowledge acquired from the most productive and influential contributors assists researchers in referencing these contributors in their subsequent research endeavours. Familiarising oneself with the most influential publications and sources proves beneficial when referencing previous works and selecting target journals for future publications in the field of auditing practices. understanding various themes and trends in these themes aids in selecting more suitable research topics. the exploration of future research dimensions enhances future research and addresses gaps in the existing literature. the year with the highest productivity is 2022, and the author with the most significant influence is humphrey c. from Manchester Business school in the united Kingdom. the most influential author is vasarhelyi Miklos A. from the state university of new Jersey in the united states. the most influential institution is northeastern university, also located in the united states. Furthermore, the most influential works include chung and Kallapur’s publication in 2017, Kolk and perego’s publication in 2015, and cohen et al.’s publication in 2012. the most influential and productive source of research on auditing practices is the Managerial Auditing Journal. the highly referenced themes include audit legitimacy, audit function, archival auditing, audit explosion, audit technologies, and big data analytics. the current trends and clusters of themes consist of sustainability assurance, the financial crisis and auditors, blockchain technology, professional scepticism, and fraud detection. the findings of this study also provide valuable insights into the existing literature on auditing practices, benefiting auditors, researchers, and scholars. the limitation of this study pertains to the utilisation of data extracted solely from the scopus database. it is worth noting that certain journals in the field of social sciences exist whose publications need to be catalogued within the confines of the scopus database. consequently, these particular articles have been excluded from the purview of this study. it is thus recommended that future research endeavours encompass the inclusion of documents emanating from both the scopus and web of science databases. Moreover, it is essential to recognise that this study solely offers a glimpse into the subject matter based on the bibliographic information derived from the documents under examination. in order to obtain a more comprehensive understanding of research pertaining to auditing practices, it is suggested that future research endeavours adopt a mixed methodology that combines bibliometric investigation and a systematic literature review. Author contributions Amar Johri: conceptualization and designing, Methodology, Formal analysis and interpretation of data, writing – original draft, writing – review & editing. Raj Kumar Singh: conceptualization and designing, Methodology, Formal analysis and interpretation of data, writing – original draft, writing – review & editing. All authors agree to be accountable for all aspects of the work. 16 A. Johri AnD r. K. singh Disclosure statement no potential conflict of interest was reported by the author(s). About the authors Dr. Amar Johri is an Assistant professor in the college of Administrative and Financial sciences, at saudi electronic university, Kingdom of saudi Arabia since september 2019. he has more than 17 years of experience in academics. he obtained his doctorate (phD) from graphic era university, Dehradun, uttarakhand, india. his research interests include financial services, financial markets, banking, investment, accounting, and general management. he has published around 35 research papers in national and international journals (including scopus Q1, Q2 indexed journals, web of science: ssci, scie, Q1, Q2, Q3 & esci journals, ABDc and ABs category journals, and proceedings of international conferences of repute) and has presented around 19 research papers in national and international conferences. he has worked on various research projects and is currently working on a few more research projects. he has been chair of the technical sessions and honored as a chief guest (valedictory session) at the international conference. he has also authored an accounting book. he delivers and conducts sessions on financial planning, financial literacy, investment decisions, corporate finance, accounting information systems and corporate accounting. he is the reviewer of various reputed journals including web of science and scopus indexed journals. his area of teaching interest includes the subjects of finance, accounting and taxation. Dr. Raj Kumar Singh (ph. D., ugc-net, MBA, and M.A.-eco), alumni iiM indore is presently working as an Associate professor of Management in the school of Management-MBA, graphic era hill university, Dehradun, india. he has contributed over 15 years in teaching and corporate. his leading publications are in national and international scopus, ABDc, and thomson reuters indexed journals. his research domains are marketing, digital marketing, entrepreneurship, and bibliometric analysis. he is the guest reviewer of various scopus and thomson reuters indexed journals. he has delivered several lectures at All india radio and the Ministry of Agriculture in association with nABArD. he is running an ngo - Manav utthan society, india, conducted hundreds of programs for social upliftment across india. Data availability statement the data will be made available on request. References castka, p., & searcy, c. (2023). Audits and coviD-19: A paradigm shift in the making. 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