Mapping Audit Quality Research in Indonesia: A Bibliometric Review and Its Implications

Quality audit is a crucial pillar in ensuring transparency and accountability of financial reports. Yet, there are significant challenges in auditing quality research in Indonesia, such as resource limitations, inadequate access to sufficient data, and limited research support. These factors contribute to less comprehensive research outcomes and reduced credibility of audit quality findings, potentially affecting the independence of Indonesian auditors. This research identifies trends in audit quality studies in Indonesia using bibliometric analysis, exploring key relationships, evolving topics, and research concentrations. This study employs a systematic literature review facilitated by the Publish or Perish (PoP) software using Scopus search results published between 2019 and 2024. The search results yield a dataset that will be analyzed using bibliometric methods with VOSViewer software. Findings indicate rapid development in audit quality research in Indonesia, primarily focusing on auditor roles, internal controls, and corporate governance. Implications suggest a need to strengthen institutional collaboration and increase focus on emerging topics such as tax avoidance and foreign ownership,which are becoming increasingly relevant. Recommendations include enhancing research support in underexplored yet critical areas such as auditor specialization and tenure, and fostering collaborative research to deepen insights and future research impacts.