Work

Audit Quality and Corporate Governance: Emerging Links With Sustainability and Accountability

Year: 2026

Type: article

Abstract: ABSTRACT This study examines how corporate governance relates to audit quality, with attention to measurement and institutional context. We combine bibliometric mapping of 784 Web of Science publications (2000–2024) with content analysis of 21 influential studies selected through annualised local citations. HistCite, VOSviewer and Bibliometrix identify publication, citation and network patterns. The qualitative synthesis compares four themes: audit quality foundations, governance demand, financing consequences and reporting behaviour. Auditor characteristics, audit fees and reporting proxies capture different dimensions of audit quality, while ownership, enforcement and informal relationships qualify their interpretation. We develop implications for governance oversight of sustainability reporting and assurance, distinguishing evidence in the reviewed core from established contextual literature. The review contributes an integrated interpretation of audit quality‐corporate governance research and a focused agenda for financial and sustainability‐related accountability.

Source: Corporate Social Responsibility and Environmental Management

DOI: 10.1002/csr.71168

Authors: Simone Sessa, Gaetano Rago, Emanuela Mattia Cafaro

Institution: University of Salerno

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W7225583698

FWCI:

Cites: 69

Cited by:

Related to: 10