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Joint Audit Research: A Systematic Literature Review and Future Research Agenda

Mohammed Ibrahem Ali Hassan et al.

Accounting Perspectives2026https://doi.org/10.1111/1911-3838.70009article
ABDC B
Weight
0.37

Abstract

We perform a systematic literature review in accordance with the Preferred Reporting Items for Systematic reviews and Meta‐Analyses (PRISMA) protocol to uncover the characteristics and evolution of research on joint audits. The sample includes 53 papers published in the Scopus database from January 2007 to May 2025. Although many researchers have examined the primary benefits and drawbacks of joint auditing, the research on this subject remains relatively sparse compared to other areas of auditing, suggesting it warrants further exploration. Most joint audit research has focused on two main aspects—audit quality and fees—while only a few studies have examined audit report delays, the concentration of the audit market, and other limited topics related to joint auditing. This study also offers critical perspectives for future research avenues. This analysis serves as a valuable resource for researchers and practitioners seeking to deepen their understanding of joint audits.

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https://doi.org/https://doi.org/10.1111/1911-3838.70009

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@article{mohammed2026,
  title        = {{Joint Audit Research: A Systematic Literature Review and Future Research Agenda}},
  author       = {Mohammed Ibrahem Ali Hassan et al.},
  journal      = {Accounting Perspectives},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/1911-3838.70009},
}

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.