Bibliometric mapping of human capital and audit quality: a global perspective
摘要
This study presents a bibliometric mapping of the global research landscape on human capital and audit quality, offering an overview of the publication trends, thematic evolution, collaboration networks, and influential contributors that have shaped scholarly discourse in this field from 2000 to 2025. With the changing nature of the auditing profession, in which knowledge-based competencies are becoming increasingly important, it is essential to gain insight into the intellectual framework of this field. The search in Scopus and Web of Science databases was performed, and the data were analysed with the help of Bibliometrix (R package) and VOSviewer tools. Publication trends, co-authorship and citation networks, and keyword co-occurrence mapping were analysed using the PRISMA 2020 guidelines to establish thematic clusters and research evolution. Findings reveal a substantial increase in scholarly interest after 2010, driven by technological advancements, digital auditing, and growing emphasis on auditor expertise and organizational learning. Three dominant research streams emerged: auditor competence and education, firm-level knowledge management, and determinants of audit quality. China, the United States, and the United Kingdom were identified as leading contributors to the field. The study further highlights the increasing integration of artificial intelligence, data analytics, and digital competencies into audit quality research. The findings emphasize that strategic investment in human capital remains essential for sustaining high-quality auditing practices in modern audit environments. This paper is the first of its kind to present bibliometric review on human capital and audit quality especially from the global perspective.