BIBLIOMETRICS USING VOSVIEWER WITH PUBLISH OR PERISH: MAPPING RESEARCH ON AUDIT QUALITY

Abstract

This study aims to analyze the development trends, key themes, and collaboration patterns in audit quality research from 2020 to 2024 using bibliometric methods. By utilizing data from Google Scholar collected through the Publish or Perish software and analyzed using VOSviewer, the research maps out keyword co-occurrence, co-authorship networks, and research focus shifts over time. The findings reveal that “audit quality” and “auditor” are the dominant terms consistently discussed in the literature, particularly linked to variables such as independence, competence, professionalism, and integrity. The overlay visualization highlights a shift from institutional factors to individual auditor characteristics, indicating a growing interest in behavioral and ethical aspects of audit quality. Meanwhile, the density visualization shows a concentration of research around central topics, with less-explored areas such as auditor ethics and integrity offering potential for further investigation. The study provides theoretical insights into the structure of audit quality research and practical implications for improving auditor competence and ethical standards. However, it is limited by the use of a single data source and lack of content-level analysis. Future studies are encouraged to expand data sources and explore emerging themes such as digital audit tools and technological integration.