Enhancing Professional Skepticism and Audit Decisions: A Scientometric View

This study aims to examine the direction of studies concerning the relationship between professional scepticism and audit decisions. The method used in this research was viewer analysis and also the PRISMA method approach, with 54 years of observation from 1970 to 2024. Of the 980 articles obtained, only 34 eligible articles were published. The research results showed that the article written by Quadackers et al., (2014) was ranked 1st as the most cited article, with 270 citations. The method most widely used with this research theme is the experimental method. Furthermore, the navigation between professional scepticism and audit decisions in the analysis of bibliometrics in cluster 1 is dominated by the keywords of auditor judgment, sceptical judgment, literature and accounting estimate. This study is the first to investigate enhancing relationship between professional skepticism and audit decisions using bibliometrics analysis and a literature review. This study focuses on articles published between 1970 to 2024. This study is important because it connects previous and more recent studies, identifies gaps in understanding, and suggests new ways to study relationship between professional skepticism and audit decisions. The material used in this study was only taken from the Scopus database. Therefore, further research needs to be done by including indexing and other databases.