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The purpose of this study is to provide a systematic review of research development on auditing in the European Union over the past decade and suggest future research directions.

Following the PRISMA protocol, the authors systematically reviewed the relevant literature and conducted a qualitative content analysis of 107 studies on auditing in the European Union published between 2012 and 2023.

The results indicate increased auditing literature in the European Union from 2012 to August 2023. Around 40% of the papers were focused on six nations: Germany, Spain, Italy, the UK, Sweden and France. Additionally, 35.5% of papers have been published in three major journals: Accounting in Europe, International Journal of Auditing and the European Accounting Review. Moreover, 82.24% of papers used quantitative methods, with a few using qualitative or mixed methods. Also, most of the studies in the sample endorsed the European Union’s auditing reforms, which included implementing a cap on nonaudit fees and enhancing the independence of audit committees. Contrary to this viewpoint, multiple studies have expressed disagreement with enforcing a total prohibition on nonaudit services, as certain services can enhance auditing quality. Similarly, other studies have contested the necessity of mandatory auditor rotation every 10 years, citing the significant additional expenses associated with this practice. Finally, further studies supported the European Union’s decision to make the joint audit voluntary, as it is related to high audit fees and low audit quality.

The limitations of this research primarily stem from the authors’ choices in selecting the database and defining the criteria for searching the studied papers.

This paper offers valuable insights into the future research prospects in the European Union’s auditing field. Hence, this analysis can be helpful for researchers and practitioners in developing this field based on future research recommendations and the identified themes.

To the best of the authors’ knowledge, this paper is the first study to systematically review the developments of the European Union auditing literature over the past decade.

In response to the challenges posed by the social environment, numerous individuals with autism use coping strategies, engaging in a phenomenon known as “camouflaging” to mask their distinctive traits. Despite the growing attention directed toward this area of study, to date, there are no bibliometric studies delineating the evolution of this research theme. This study aims to analyze scientific research on camouflage and the autistic spectrum published in Web of Science (WoS).

Articles on camouflage and autism were retrieved from the WoS. The advanced search interface used was “Title, Abstract, Keywords (autistic OR asperger syndrome OR Autism OR ASD AND camouflage OR camouflaging AND Masking).” The analysis and visualization of the selected records and their data were carried out using MS Excel (v16.0) and Biblioshiny (v2.0, R package).

Following the selection process, a total of 70 articles were included. Notably, the UK emerged as the leading contributor in terms of the number of published articles. Prominent authors in this domain included William Mandy, Laura Hull and Meng-Chuan Lai, who exhibited the highest number of published articles and citations. The Journal of Autism and Developmental Disorders stood out as the most prolific journal. Predominant research themes encompassed camouflage (and its synonyms, masking or compensation), gender differences and mental health.

This study contributes to existing knowledge on this topic, as well as identifying new areas of research related to autism and camouflage. Moreover, it serves as a valuable resource for health-care professionals, including physicians and clinical psychologists, who may seek to augment their understanding and proficiency in the field.

This paper aims to examine the effects of the 2014 European regulatory reform on auditors’ activity, the audit outcome and the audit market, with a focus on the Spanish market.

The research is based on in-depth, semistructured interviews with partners of the main audit firms operating in the Spanish market. This qualitative approach provides a precise identification of the cause-effect relationships of the new measures introduced by the European audit regulation.

The findings indicate that, based on auditors’ opinions, the costs of the main regulatory changes outweigh the benefits. The European Union (EU) Audit Regulation imposes more demanding provisions, such as an extended auditor’s report, mandatory audit firm rotation, more banned nonaudit services and stricter quality controls, resulting in substantial side effects on audit activity and the audit market. This could undermine the objective of enhancing the quality of audit services.

To the best of the authors’ knowledge, this is the first study to analyze the effect of the 2014 EU regulatory reform on audit activity, audit market and audit outcome based on auditors’ perceptions. The findings may be of interest to academics, professionals and regulators alike, as they offer valuable insights for assessing the effectiveness of the new audit provisions. Additionally, the qualitative methodology used facilitates a causal analysis of the key elements introduced by the regulations, potentially paving the way for future research avenues.