Audit Quality in the 21st Century: A Comprehensive Systematic Literature Review and Future Research Agenda
DOI:
https://doi.org/10.5281/Keywords:
Audit Quality, Systematic Literature Review, Auditing Research, Islamic Audit, Artificial Intelligence, Mixed Methods, Ethical Auditing.Abstract
This systematic literature review examines the evolution and multidimensional nature of audit quality research from 1981 to 2024. Analyzing 52 scholarly works, this study synthesizes key developments in audit quality conceptualization, measurement, and determinants. The review identifies four major research streams: (1) theoretical frameworks and conceptual foundations, (2) institutional and contextual factors, (3) ethical and spiritual dimensions, and (4) methodological innovations. Findings reveal that audit quality has evolved from a narrow focus on auditor characteristics to a comprehensive construct encompassing technical competence, ethical foundations, institutional environments, and technological integration. The review highlights emerging research areas, including the impact of artificial intelligence on audit practices, the integration of spiritual and ethical values in auditing, particularly within Islamic finance contexts, and the application of mixed-methods approaches. This study contributes to the literature by providing a holistic framework that integrates diverse perspectives on audit quality and proposes a future research agenda addressing critical gaps in understanding how technological disruption, sustainability concerns, and cultural diversity shape audit quality in global contexts.
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