The current paper is a bibliometric review of audit fees and audit delay research published from 1992 to 2025. The analysis was performed using publication trends, thematic structures, and intellectual networks. Additionally, Biblioshiny and VOSviewer were used on 508 articles in the Scopus database. The results showed a significant increase in publications in 2021-2023, reflecting an increased academic interest in catching up with emerging issues, i.e., cybersecurity threats, the risk of COVID-19, the application of iXBRL, the intensity of regulations, and supply chain dynamics related to their consequences in terms of audit price and audit timeliness. Thematic mapping was applied to identify five general research clusters: audit risk and timeliness; audit quality and independence; corporate governance and reporting; market and contextual variables; and gender and diversity in audit governance. In the meantime, the citation and co-authorship analyses determined the most influential authors and journals in the discipline. Even though 2006-2015 can be defined as a time interval that is characterized by consistent scholarly effect, the average number of citations decreases after 2016, indicating that the field has become more mature and moved to such up-to-date issues as audit technology, data analytics, and sustainability assurance.
Yaacob et al. (Mon,) studied this question.
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