This study explores the bibliometric analysis of audit fee research from 1990 to 2025, highlighting its evolution, influential contributors, and emerging trends in response to regulatory changes and market dynamics. Using structured data collection and analysis from Scopus, 1,178 journal articles were examined through keyword searches and bibliometric mapping techniques. The findings reveal a significant increase in research output, particularly after 2006, reflecting heightened academic and professional interest in audit pricing. The analysis identifies key contributors and geographical trends, with the United States leading in publications, followed by China and Australia. The study further emphasizes the collaborative nature of research, illustrating co-authorship networks and institutional affiliations. Despite notable advancements, opportunities remain for deeper investigation into the effects of regulatory modifications and external economic influences on audit fees. Expanding methodological approaches and incorporating a broader geographical scope can enhance understanding and applicability in this field, offering valuable insights for auditors, financial professionals, and policymakers.
Sanjani et al. (Tue,) studied this question.