Purpose

This study aims to review the auditor-client relationship (ACR) literature spanning 1976 to 2019 to provide future research directions.

Design/methodology/approach

The study analysed 140 articles from the Web of Science database, authored by 259 scholars across 28 countries and published in 47 journals. It identified three major research streams to understand the ACR dynamics: auditor tenure, ACR attributes and auditor-client negotiation.

Findings

Three major findings emerged based on this review. First, few studies examine auditor-client negotiation relative to other streams; thus, it offers scope for further research. Second, given that various fields have used diverse frameworks as theoretical underpinnings in prior studies, continuing this trend can better portray ACR from multiple perspectives. Finally, despite strong international regulations on ACR aspects such as auditor independence, tenure and rotation, implementation in several countries warrants special considerations, specifically on legal enforcement and investor protection, given diverse cultures and country-level institutional environments.

Originality/value

This study contributes to the synthesis of existing and emerging research streams and provides future research suggestions.

中文翻译：

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我们信任的审计师：44年审计师-客户关系研究及未来研究方向

目的

本研究旨在回顾 1976 年至 2019 年的审计师-客户关系 (ACR) 文献，以提供未来的研究方向。

设计/方法/方法

该研究分析了 Web of Science 数据库中的 140 篇文章，由 28 个国家的 259 位学者撰写并发表在 47 种期刊上。它确定了三个主要的研究流来了解 ACR 动态：审计师任期、ACR 属性和审计师-客户协商。

发现

基于这项审查，出现了三个主要发现。首先，很少有研究考察与其他流相关的审计师-客户协商；因此，它为进一步研究提供了空间。其次，鉴于各个领域在先前的研究中都使用了不同的框架作为理论基础，继续这一趋势可以更好地从多个角度描述 ACR。最后，尽管在审计师独立性、任期和轮换等方面有严格的国际法规，但鉴于不同的文化和国家层面的制度环境，一些国家的实施需要特别考虑，特别是在执法和投资者保护方面。

原创性/价值

本研究有助于现有和新兴研究流的综合，并提供未来的研究建议。