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Auditing in family firms: Past trends and future research directions
Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).ORCID iD: 0000-0001-7824-6367
Jönköping University, Jönköping International Business School, JIBS, Business Administration. Jönköping University, Jönköping International Business School, JIBS, Centre for Family Entrepreneurship and Ownership (CeFEO).ORCID iD: 0000-0002-8938-2150
Management Accounting and Control, University of Siegen, Germany.
Management Accounting and Control, University of Siegen, Germany.
2024 (English)In: Journal of small business management (Print), ISSN 0047-2778, E-ISSN 1540-627X, Vol. 62, no 6, p. 3119-3163Article, review/survey (Refereed) Published
Abstract [en]

This systematic literature review synthesizes and maps existing research on auditing in family firms across multiple areas of study. The review includes 71 systematically selected academic articles published through to 2023. Our findings suggest that many audit-related issues, such as audit fees, audit quality, and auditor choice, differ significantly among family and nonfamily firms. Our review suggests that the positioning of the issues across different disciplines adds complexity and, to some extent, hinders the development of the field. This complexity, resulting from the intermixing of multiple concepts from different disciplines, pushes the majority of the reviewed articles toward theoretical singularity rather than a leap forward in terms of empirical relevance or theoretical plurality. By developing a field map that identifies gaps in current knowledge, our review not only suggests improvements to the status quo, but provides future research directions inspired by recent developments in family business and auditing.

Place, publisher, year, edition, pages
Taylor & Francis, 2024. Vol. 62, no 6, p. 3119-3163
Keywords [en]
Auditing, family firms, literature review
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-63373DOI: 10.1080/00472778.2023.2293908ISI: 001136855900001Scopus ID: 2-s2.0-85181480624Local ID: HOA;intsam;928331OAI: oai:DiVA.org:hj-63373DiVA, id: diva2:1828257
Available from: 2024-01-16 Created: 2024-01-16 Last updated: 2025-01-11Bibliographically approved

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Gil, MiguelUman, Timur

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