Unveiling patterns and gaps in tax audit quality studies: A bibliometric perspective

Abstract

The growing importance of effective tax administration has led to increased scholarly interest in the topic of tax audit quality. However, the existing body of research remains broad and fragmented, lacking a cohesive understanding of its development and focus areas. This study aims to identify prevailing patterns, key contributions, and research gaps in the field of tax audit quality, employing a bibliometric approach. The data for this analysis were obtained exclusively from the Scopus database. A structured and systematic process was followed, utilising three main tools: Scopus Analyser to assess publication metrics, OpenRefine for data cleaning, and VOSviewer for mapping and visualising relationships among authors, keywords, and citations. After a careful screening process, a total of 1,303 relevant publications were identified. The results reveal a noticeable increase in research output from 2010 onwards, with the highest number of publications recorded in the year 2024. Countries such as the United States, China, Indonesia, and Malaysia were identified as major contributors to the literature. Frequently occurring keywords included audit quality, audit fees, auditor tenure, and internal audit. Despite the growth in research, only a limited number of studies focused specifically on national tax auditors, particularly those working in government tax agencies. This highlights a critical gap in the literature and suggests a need for more focused empirical research that considers the unique roles and challenges of public sector tax auditors. By offering a comprehensive overview of the academic landscape, this study contributes to a better understanding of how tax audit quality has evolved as a research topic and serves as a valuable guide for future investigations in this area.