Purpose - This paper presents a systematic literature review, including content and bibliometric analyses, of the impact of blockchain technology (BT) in auditing, to identify trends, research areas, and construct an agenda for future research.Design/methodology/approach – We include studies...

PurposeThe purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas...

This study examines whether corporate social responsibility (CSR) performance impacts financial audit fees of US listed firms from2000 to 2016. We use the CSR performance ratings from the KLD database to measure firms’ CSR performance. Using the sum of a firm’s CSR strengths and concerns as...

This study uses a unique dataset that separates tax non-audit services (NAS) into tax planning and compliance NAS to examine how audit quality is affected by these two types of tax NAS. Our main results, which account for decisions to purchase and disclose the breakdown of tax NAS, show that...