Zahra Masoumi Bilondi; Maryam Sadat Tabatabaeian; Nasrin Yousefzadeh
Abstract
In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy ...
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In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy of internal audit processes. This study aimed to explore the challenges, barriers, and solutions for IT integration into the internal auditing process of companies listed on the Tehran Stock Exchange. A qualitative approach was adopted, and the required data was collected in 2024 from interviews with 18 internal audit experts. To analyze the data, thematic analysis was performed using MAXQDA software. The findings revealed that the primary challenges and barriers to IT integration in internal auditing were organizational limitations, technical constraints, auditors' perceived barriers, and their insufficient training. To address the aforementioned gap, the following solutions were proposed: promoting IT adoption culture, organizational commitment to accepting and implementing new technologies, providing required infrastructure, and reinforcing employees’ training and skills in the IT field.
Financial Accounting
Marzieh Poursaedi; Mahmood Hematfar; , Seyed Enayatallah Alavi; Roya Nasirzadeh
Abstract
The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic ...
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The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic algorithm in the first place and choose the technical parameters of the artificial neural network in the second place, based on the time data from 2013 to 2022, through several stages. Then, by developing a diagnostic model based on two test and control scales, innovative algorithms that have the highest accuracy coefficients in predicting the accuracy of financial fraud should be investigated at the level of capital market companies. Therefore, based on the systematic sampling process, 95 stock exchange companies were selected, so that based on 950 observations (company-year), the distance between companies with financial health and companies with the possibility of financial fraud was determined through decimalization and the companies placed in the deciles with financial fraud should be examined through the parameters of the artificial neural network's usefulness. The results of the study showed that the unsupervised learning algorithm, which includes a set of evaluation parameters based on meta-heuristic algorithm, has higher accuracy of predictions based on the fulfilled data. Also, the results of predicting the financial frauds of decimated companies based on two selected algorithms, genetic and bee colony, show that the bee colony algorithm has a higher accuracy factor in predicting the probability of fraud of the investigated companies.
Accounting tools
Amir Hajizadeh Amini; Seyed Abbas Burhani; Mojgan Safa
Abstract
The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the ...
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The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the areas of facilitating the processes of implementing tokenization in the context of the cloud accounting platform. Then, by conducting a Delphi analysis, the evaluation of the theoretical consensus limit based on the generalization of the core components and propositional themes to the study platform was carried out, so that after that it is possible to generalize the core themes and components to the study platform, and through the fuzzy network analysis, the most effective component was first And secondly, the most important content of a proposition should be selected at the level of capital market companies. The results in the qualitative section during 12 interviews and the creation of 284 open codes indicate the identification of three categories; It has six components and thirty one propositional themes. Then, through Delphi analysis, six propositional themes were eliminated in two rounds, and a total of twenty-five propositional themes along with six core components were used for fuzzy network analysis. The results of the fuzzy network analysis were firstly determined, the two components of security support and cyber support are more effective in the implementation of tokenization in order to improve the security of cloud accounts of capital market companies.
Financial Accounting
Tayebeh Gharibi; Naamat Rostami Mazouei; Azar Moslemi; Masoud Tahernia
Abstract
The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative ...
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The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative and quantitative part, first seeks to provide a theoretical framework based on the approach of Glazer (1992) in the process of ground theory and Secondly, in order to determine the most effective central component of digital assets accounting implementation, the interpretive ranking process is also used. The results of the qualitative part of the study during the 12 interviews conducted indicate the identification of 4 categories, 5 components and 25 conceptual themes, which provided the theoretical framework of the investigated phenomenon by confirming the reliability of the main axes of the study through Delphi analysis. The results of the quantitative part of the study also showed that the central component of compliance with the internal controls of digital assets "J4" is the most important mechanism for implementing the accounting of digital assets in the context of capital market companies, which can strengthen the information capacities of users.
stock exchange
Abdolrasoul Rahmanian Koushkaki; Sohrab Vahdan Asl
Abstract
The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical ...
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The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical population of the study is all companies listed in the Tehran Stock Exchange and using the systematic elimination sampling method, 141 Firms were selected as the research sample and were studied in a 10-year period between 2014 and 2023. The findings of testing the research hypotheses showed that there is a direct and significant effect between social responsibility and financing through debt.Investing in fixed assets does not affect the relationship between social responsibility and debt financing, but financial performance has an inverse and significant effect on the relationship between social responsibility and debt financing. By adhering to social responsibilities and respecting the rights of stakeholders and society, company managers can easily enjoy external financing by gaining a better image. Also, obtaining a higher social rank can show the company's image for investors more securely.1. IntroductionCompanies and economic institutions need appropriate and timely financing to invest and repay debts and increase working capital. Financial managers are always trying to increase the value of the company by inventing new financing methods.to be determined. Companies don't just use one type of resource, they try to use multiple resources to implement their plans and issues. Various factors can affect access through debt. Corporate social responsibility is one of the important issues that can affect the company's financing process, and it has been expressed as the process of creating wealth, promoting the company's competitive advantage, and maximizing the value of wealth and benefits created for the society, which generally considers the commitment and attention of the business to the quality of life of employees, customers, the local community, and the whole society in order to develop a sustainable economy.2. Literature ReviewDebt financing is a more desirable solution for financing due to tax savings and its lower rate compared to the expected returns of shareholders, but what is important for creditors is its repayment ability (Ebrahimi et al., 2019). The organization should always consider itself a part of the society and have a sense of responsibility towards the society and in order to improve the public welfare, employees, etc. to work independently of the direct interests of the company. The company's social responsibility focuses on important issues such as ethics, environment, security, education, human rights, etc. (Kordestani et al., 2018). Companies that have higher social responsibility can in fact be a high guarantee for the repayment of the company's debt, a guarantee for the proper functioning of the company, a guarantee for the absence of managers' behavioral biases, and a guarantee for the provision of correct information by managers to the capital market, which can increase the access of companies in financing through debt (Oyar et al., 2024). Therefore, according to the above, the first hypothesis of the present study is as follows:H1: Social responsibility affects access to financing through debt.Financial performance is an objective measure of how much an organization has used its assets to generate revenue. The financial performance of a company is one of the most important indicators for evaluating its performance and the degree of achievement of predetermined goals (Rahimian et al., 2013). Financial performance somehow indicates the efficiency or inefficiency of the company, so it can affect the opinions of investors and creditors in order to guarantee the company's performance. Therefore, according to the above, the second hypothesis of the present study is as follows:H2: Investment in fixed assets affects the relationship between social responsibility and access to financing through debt.One of the fundamental variables affecting the future status of the performance of companies and consequently the return on the shares of companies is the amount of investment of companies in fixed assets, which can pave the way for achieving the desired return in the future, or due to the tolerance of more risk on the company's financial position as a result of more investment, it reduces the company's power to maintain the current return and its growth in the future periods. In the long run, it also leads to a decrease in the company's efficiency and performance (Oyar et al., 2024). Therefore, according to the above, the third hypothesis of the present study is as follows:H3:Financial performance affects the relationship between social responsibility and access to financing through debt.3. MethodologyThe present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical population studied in this study is all companies listed in the Tehran Stock Exchange and the period under study is from 2014 to 2023. In this study, the systematic elimination method has been used to reach the sample, and 141 companies have been selected as the research sample. Data analysis was done using the combined data method and the data panel approach and using Eviews 12 software to test the hypotheses.4. ResultsThe findings of testing the research hypotheses showed that there is a direct and significant effect between social responsibility and financing through debt . Investment in fixed assets does not affect the relationship between social responsibility and financing through debt, but financial performance has an inverse and significant effect on the relationship between social responsibility and financing through debt. By adhering to social responsibilities and respecting the rights of stakeholders and society, company managers can easily enjoy external financing by gaining a better image. Also, obtaining a higher social rank can show the company's image for investors more securely. 5. DiscussionThe results showed that corporate social responsibility directly affects financing through debt. In fact, when companies adhere to the principles and responsibilities that they have in the social field, those who want to work with the company on credit will have a more favorable environment for paying their debts, and this can increase the access of companies to financing from the The way of debt is simplified. One of the fundamental variables affecting the future status of companies' performance and consequently the return on companies' stocks is the amount of companies' investment in fixed assets, which can pave the way for achieving desirable returns in the future, or due to bearing more risk on the company's financial position as a result of more investment, it can reduce the company's ability to maintain its current return and its growth in future periods. Investing in fixed assets should be effective in financing through debt because such assets have the characteristic of collateralization, but the results showed that this feature has no effect on the relationship between social responsibility and financing through debt. Financial performance indicates the overall performance of the company and the amount of profitability derived from expenses and assets. Weaken the relationship between social responsibility and financing through debt. In fact, it can be interpreted that financial performance affects the relationship between social responsibility and debt financing.
stock exchange
shokrollah khajavi; Soraya Weysihesar
Abstract
Objective: Efficiency is one of the most important criteria that investors look for influencing factors to find suitable investment opportunities. Since managers have an effective role in making company decisions, they may deviate from optimal investment decisions. Therefore, the purpose of this research ...
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Objective: Efficiency is one of the most important criteria that investors look for influencing factors to find suitable investment opportunities. Since managers have an effective role in making company decisions, they may deviate from optimal investment decisions. Therefore, the purpose of this research is to investigate the relationship between CEO power and overinvestment. For this purpose, to explain the relationship between the CEO's power and overinvestment, three different effects have been discussed: the discretion effect, the risk aversion effect, and the ability effect. Methodology: The current research is descriptive of the correlational type and based on the objective of the applied type and has been conducted in a post-event method. In order to achieve the goal of the research, 123 companies admitted to the Tehran Stock Exchange were examined between 2016 and 2022. To check and analyze the data, the Eviews software was used, and to estimate the patterns, regression analysis with combined data was used. Findings: The results show that there is a negative and significant relationship between CEO power and investment inefficiency (overinvestment). Also, this relationship is not nonlinear. Originality / Value: The findings show that stronger CEOs who have more discretionary control (discretion effect) to engage in decisions based on their personal interests rather than stockholders do not harm shareholders’ interests by gaining personal benefits through overinvestment. Indeed, because of the risk aversion and ability effects, the private benefits of powerful CEOs are naturally aligned with shareholders’ interests, and they are then less likely to overinvest.
Accounting and various aspects of finance
Amin Ahmadpour; Seyedeh Mahboobeh Jafari; Fatemeh Sarraf
Abstract
1. Introduction Economic sanctions are coercive measures imposed by states to restrict international activities of target nations, offering a lower-risk alternative to military conflict (Cordesman et al., 2011). Iran exemplifies this, facing escalating sanctions that incentivize tax evasion through Related-Party ...
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1. Introduction Economic sanctions are coercive measures imposed by states to restrict international activities of target nations, offering a lower-risk alternative to military conflict (Cordesman et al., 2011). Iran exemplifies this, facing escalating sanctions that incentivize tax evasion through Related-Party Transactions (RPTs). Under sanctions, firms exploit legal gaps and accrual accounting to manipulate profits (Abeysekera, 2003; Arabi et al., 2018), transforming Iran’s financial market into a complex network (Soleimani et al., 2014). Traditional analytical methods fail against such complexity, while metaheuristic models excel. Graph mining uniquely uncovers hidden dimensions in sanctioned markets by analyzing network structures and variable relationships (Hu et al., 2022), especially where information asymmetry impedes tax authorities (Iacovacci & Lacasa, 2019; Yang & Xu, 2024).RPTs occur in nested networks with non-linear relationships (e.g., shared boards, cross-ownership) (Ruan et al., 2019). Sanctions amplify complexity through layered tactics like free trade zones (FTZs) and multi-layer transfer pricing (e.g., sequential sales at non-arm’s length prices) (Chan et al., 2016; Tian et al., 2016). Non-disclosure of ~68% key RPT information (e.g., pricing logic) exacerbates tax avoidance (Barokah, 2013), enabling profit shifting to foreign affiliates and eroding tax bases (Yang & Xu, 2024).Although RPTs can be economically justified (Gordon et al., 2004a), they risk abuse for private gain (Djankov et al., 2008; Barokah, 2013). In Iran, firms use subsidiaries in FTZs (e.g., Kish, Chabahar) and transfer pricing under Article 132-T of Iran’s Direct Taxation Law to shift profits: e.g., selling goods below market to affiliates, which then export at global prices, registering profits offshore. Weak oversight and fragmented databases hinder monitoring, but Iran’s Taxpayers’ Integrated System (TIS) provides foundational data for analysis.This study proposes a novel framework combining graph mining (to detect high-risk FTZ firms) and Type-3 Sheffer-like Type-4 fuzzy logic (to model tax data uncertainty) optimized by the Jaguar metaheuristic algorithm. It identifies suspicious groups exhibiting structural (e.g., nested ownership) and behavioral (e.g., abnormal pricing) tax evasion patterns, aligning with Iran’s Comprehensive Tax Plan for risk-based audits. Research Questions: 1. Do economic sanctions increase RPT-based tax evasion? 2. How can advanced data analytics identify and model these hidden patterns? 2. Theoretical Framework 2.1. Related-Party Transactions (RPTs) Per Iranian Accounting Standard 12 (Audit Organization, 2020), RPTs involve entities with control/influence over financial decisions. Key groups include: 1. Parent/subsidiary entities under shared control. 2. Key management personnel and relatives. 3. Entities with significant economic/management ties. Two theoretical perspectives exist: - Agency Theory:RPTs enable opportunism by insiders (Jensen & Meckling, 1976), e.g., underpriced asset sales (Cheung et al., 2006). - Efficiency View: RPTs reduce transaction costs (Gordon et al., 2004a) but require disclosure to mitigate information asymmetry (Kohlbeck & Mayhew, 2010). Empirical evidence confirms RPTs facilitate tax avoidance via transfer pricing (Harris et al., 1993; Jian & Wong, 2010), especially in low-tax jurisdictions (Barker et al., 2016). 2.2. Sanctions’ Economic Impact Sanctions restrict input access, raise production costs (Parsa et al., 2013), contract import-reliant sectors (Caetano et al., 2023), and reduce total factor productivity (Nosratabadi, 2023). They incentivize shifting activities to the informal economy, causing technical inefficiency (Markus, 2024). 3. Methodology 3.1. Data & Variables - Dependent Variable: Tax evasion, measured by the tax gap (difference between declared and final tax) per OECD standards (Slemrod & Weber, 2012). - Independent Variable: RPT volume (Iranian Accounting Standard 12). - Moderator: Sanctions index (PCA-derived from 10 macroeconomic variables, Table 1). Data: 16,756 RPTs from 1,780 Iranian firms (2016–2020), including: 523 firms in FTZs (zero tax rate under Article 132-T). 1,257 non-FTZ firms with shared boards. Financial data (net sales, COGS, operating profit) sourced confidentially from Iran’s National Tax Administration (INTA). 3.2. Integrated Framework 1. Graph Mining: Construct transaction networks (nodes = firms; edges = RPTs weighted by price deviation). Identify high-risk clusters(e.g., firms in FTZs with below-market pricing). 2. PCA for Sanctions Index: - Combine 10 macroeconomic variables (e.g., oil exports, currency volatility) into a unified index. - 2 principal components explain 85% variance (Table 1, Chart 3). 3. Fuzzy Metaheuristic Optimization: - Apply Type-3 Sheffer-like Type-4 fuzzy logic to model data uncertainty (e.g., transfer pricing discrepancies). - Optimize via Jaguar algorithm (multi-objective: minimize prediction error [MSFE], maximize detection accuracy). - Output: Dynamic risk index (transaction volume, price deviation, geographic concentration). 4. Results & Discussion - Sanctions increased RPT-based tax evasion by 0.414% (vs. 0.389% pre-sanctions). - The Jaguar model achieved 98.8% accuracy (error rate: 0.012), outperforming traditional methods (40% vs. 74.6% detection rate). - Graph analysis revealed post-sanctions topological shifts: increased suspicious nodes/clusters (Chart 4). - Key evasion patterns: - Multi-layer transfer pricing (e.g., mother → FTZ subsidiary → export). - Abnormal profitability in FTZ subsidiaries. - Geographic concentration in low-tax areas. 5. Conclusion & Policy Implications 5.1. Key Findings Sanctions intensify RPT-based tax evasion by incentivizing complex, hidden transaction networks. The integrated graph-fuzzy-jaguar framework proves superior to linear models in detecting evasion under data uncertainty. 5.2. Innovations - First application of Type-3 fuzzy logic in taxation. - Dynamic risk index for audit prioritization. - Operational compatibility with INTA’s existing systems (e.g., TIS). 5,3. Recommendations - To INTA:Integrating the model into a blockchain-based real-time monitoring platform and Develop an AI dashboard with risk-tiered visualization (green/yellow/red). - Domestic Policy: Mandating disclosure of transfer pricing logic and topological RPT networks and establishing a National Networked Data Analysis Center. - International Cooperation:Leveraging double-taxation agreements for cross-border data exchange. - Future Research: Extending the model to multinational contexts and designing "tax resilience indices" for sanction-affected economies.
Financial audit
zahra joudaki chegeni; mohammad hossein safarzadeh; Hamideh AsnaAshari; Fakhroddin MohammadRezaei
Abstract
AbstractConsidering the scientific and practical significance of research in this field, conducting a bibliometric analysis aimed at mapping the global status, trends, factors, and bibliographic relationships within this domain is a necessity that has not been comprehensively addressed so far. In this ...
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AbstractConsidering the scientific and practical significance of research in this field, conducting a bibliometric analysis aimed at mapping the global status, trends, factors, and bibliographic relationships within this domain is a necessity that has not been comprehensively addressed so far. In this study, articles published in the research domain were collected from the Scopus database spanning the years 1986 to 2024. Subsequently, for a more focused analysis, 38 articles closely aligned with this area were selected. The VOSviewer software was employed for the bibliometric analysis. Based on the bibliometric analysis, the keyword "merger" emerged as a core term, surrounded by other closely related major nodes such as "audit firm merger," "audit quality," "audit fees," "audit efficiency," and "competition," all directly linked to the main research theme. The United States, the Auditing: A Journal of Practice & Theory, and the domains of business, management, and accounting were identified as the most influential in this research area. Additionally, among researchers, Moroney exhibited the highest level of collaboration with Simnett and Thavapalan. This study elucidates the intellectual and conceptual structure of audit firm mergers, highlighting emerging topics such as auditor-client alignment, audit regulation, market share, auditor switching, and audit efficiency. The findings of this research provide a relatively comprehensive overview of the literature on audit firm mergers throughout its evolution, offering future research directions for scholars.Keywords: Audit firm mergers, bibliometric analysis, global trends, intellectual structure, keyword co-occurrence.Introduction: Regulators and critics of mergers often express concern that a merged audit firm, due to its better market position, may harm its clients. Following a merger, the number of audit service providers decreases, making it more difficult for audit clients to switch to an alternative and appropriate audit firm with more reasonable audit costs. The merger of audit firms has become one of the key concerns in the auditing profession and has attracted the attention of recent research. Studies related to the merger of audit firms can be categorized into several phases. These phases include the pre-merger stage (antecedents), the merger stage (agreements), and the post-merger stage (consequences). A review of prior research suggests that the post-merger phase of audit firms has predominantly been the focus of researchers. Despite numerous studies on the consequences of audit firm mergers, a research gap is observed in the area of antecedents and agreements in these mergers. Therefore, given the scientific and practical importance of research in this field, a bibliometric analysis aimed at mapping the global discourse on audit firm mergers and their bibliographic relationships is essential, a topic that has not been thoroughly explored. This study, by providing a comprehensive overview of the status of audit firm merger research, identifying existing gaps in the literature, and revealing future research trends, serves as a valuable resource for researchers. Moreover, the present study highlights the trends and progression of research related to the literature on audit firm mergers.Method: The present study employs a bibliometric methodology within a literature review approach. This quantitative method of reviewing the literature advances the intellectual structures and evolution of a specific academic field. It aids in visualizing data and performing thematic analyses to better understand the content of research on the discourse surrounding audit firm mergers. Additionally, it provides positive and valuable insights for researchers in this domain. In this paper, the process of identifying, screening, qualifying, and analyzing data was systematically conducted. The researchers initiated the process by selecting the Scopus database to collect information from relevant articles. Scopus was chosen as the bibliometric data source for its applicability across various academic fields and, in this study, for examining the literature on the topic. Initially, a search was conducted to identify articles related to the specified domain. To execute the search, the terms “audit firm mergers,” “audit firm integrations,” “audit firm acquisitions,” “audit firm consolidations,” and “professional services firm mergers” were used within the titles, abstracts, and keywords of articles in the Scopus database. Next, inclusion criteria were established, and articles were filtered based on the 1986–2024 timeframe. More precisely, based on the literature review, only articles published during this period were selected. Subsequently, English was designated as the language criterion, and the type of publication was restricted to scholarly research articles. As a result, only English-language research articles published in the fields of business, management, and accounting; economics, econometrics, and finance; and social sciences were considered for this study. The screening stage ultimately led to the identification of the targeted articles. To ensure their relevance, the titles and abstracts of the articles were reviewed, and irrelevant articles were excluded. Ultimately, 38 articles were included in the analysis. Based on the research process, the final stage involved data analysis, which was performed using the Vosviewer software. Co-occurrence analysis, defined as the repetition of similar keywords across different articles, was conducted. Co-occurrence analysis and the identification of frequently used keywords highlight key research topics. Furthermore, co-citation analysis of keywords and co-authorship analysis were performed using the softw. Specifically, if two keywords representing a particular research topic appeared simultaneously in a document, those keywords were considered to have a unique semantic relationship.Findings: The progression of literature on audit firm mergers indicates that this field was relatively underexplored until 2002. In other words, this topic did not receive significant attention from researchers before that year. Over time, as the importance of the subject matter studied in this research grew, the number of published articles showed an upward trend, reflecting the rising significance of the topic. From 2002 onward, the field has experienced fluctuating growth, illustrating that substantial research will continue to be conducted in this area through 2024 due to its critical importance. Among the countries contributing to the body of research, the United States leads with 20 publications, followed by the United Kingdom with 8, and Hong Kong with 6. Regarding research areas, the majority of articles pertain to business, management, and accounting (57.1%), followed by economics, econometrics, and finance (38.1%), and social sciences (4.8%). Most articles were published in reputable journals such as Auditing: A Journal of Practice and Theory (4 articles), Contemporary Accounting Research, and the Journal of Accounting and Public Policy (3 articles each). The keyword “mergers” emerged as the central theme, with closely associated large nodes such as audit firm mergers, audit quality, audit fees, audit efficiency, auditor-client alignment, the audit market, knowledge transfer, industry specialization, audit reporting delays, and audit market dynamics, all aligning with the primary focus of this study. In total, 89 authors have contributed to research on audit firm mergers, forming a collaborative network of researchers. For instance, “Moroney,” in collaboration with “Simnett” and “Thavapalan,” has co-authored several studies and contributed the highest number of publications in this domain.Conclusion: The present study systematically reviews articles on audit firm mergers published between 1986 and 2024, mapping the knowledge network through co-occurrence analysis of keywords and co-authorship analysis. The keyword "mergers" was identified as the central theme, with closely related large nodes including audit firm mergers, audit quality, audit fees, audit efficiency, auditor-client alignment, the audit market, knowledge transfer, industry specialization, audit reporting delays, and audit market dynamics, all aligned with the primary focus of the study.
