审计质量研究综述——基于Citespace知识图谱分析
Review on Audit Quality Research——Based on the Citespace
王佳丽 1吴晓琳 1卫萌 1周通1
作者信息
摘要
注册会计师审计是提升资本市场会计信息可信度的重要制度安排,审计质量也历来受到理论与实务界的关注.本文利用Citespace知识图谱分析方法,对近三十年来注册会计师审计质量研究文献(选取CNKI数据库中核心期刊)进行梳理.通过从发文量变化趋势、作者知识图谱、关键词共线等,分析审计质量的基本发展脉络及热点趋势,对未来研究提出展望,以期为相关领域学者提供一定的文献参考.
Abstract
CPA Audit plays an important role in improving the credibility of accounting information in the capital market and the audit quality has traditionally drew great attention from both theoretical and practical circles.In the paper,by using Citespace,all the research literature on the CPA Audit Quality(selected from the CNKI database)from the past 30 years will be sorted out.By analyzing keywords,volume of the publications and author's knowledge usw.to identify the trend of the audit quality and hot topics,give an outlook on the further research and provide literature reference in the relevant field.
关键词
审计质量/知识图谱/研究综述Key words
Audit Quality/Knowledge Map/Research Review引用本文复制引用
出版年
2024
NETL
NSTL
万方数据