Mapping the landscape of audit report lag research: a bibliometric analysis, coupling insights and future research agenda

Purpose This study aims to examine trends in audit report lag (ARL) research, identifies key topics and influential authors and outlines future research directions. It also categorizes existing research streams through bibliographic coupling analysis to map the intellectual landscape of ARL studies. Design/methodology/approach This research involves a bibliometric analysis of 379 documents from Scopus, using bibliometric methods, data visualization and thematic analysis via bibliographic coupling. Findings The results indicate that ARL research continues to evolve, focusing on factors contributing to longer reporting delays and strategies to ensure timely audit completion. The authors identified five distinct clusters, each emphasizing different determinants and implications of audit timeliness. Future research could expand on key audit matters, the application of technologies such as artificial intelligence and the role of ARL in sustainability reporting. Research limitations/implications These findings should be interpreted with caution, as the analysis relies exclusively on the Scopus database and does not incorporate qualitative triangulation, which could enrich the interpretation. Nevertheless, the results provide valuable implications for researchers, practitioners and regulators by outlining a clear roadmap for future research. They emphasize the need for stronger audit planning and technological readiness, as well as the importance of regulatory policies that balance transparency with operational feasibility. Originality/value This study integrates bibliometric and thematic analysis to examine ARL, providing a systematic mapping of the existing research landscape and identifying directions for future investigations.