The current literature seems to predominantly rely

The gap

Evidence profile

Sourced from the stated research gap and future-work section and limitations section of the source papers, classified as general, spanning 4 journals.

Supporting evidence — 5 representative gaps

• Discretionary Provisions as Accounting-Based Capital Buffers: Evidence from Modified Audit Opinions in the Turkish Banking Sector (2026) · Journal of risk and financial management · doi

  The prior literature generally considers modified audit opinions as negative signals associated with financial reporting risk, financial distress, or uncertainty regarding the reliability of reported information. Emerging-market evidence suggests that audit qualifications may also reflect accounting choices, regulatory pressures, and institutional factors rather than solely indicators of corporate failure. The study aims to address this gap by examining the accounting bases and longitudinal patterns underlying modified audit opinions in the Turkish banking sector.

  generalstated research gap
  Keywords: prior literature generally considers modified audit opinions negative
• The Role of Auditor Independence in Audit Quality and Fraud Mitigation: A Systematic Literature Review (2026) · Jurnal Inovasi Akuntansi (JIA) · doi

  The current literature seems to predominantly rely on cross-sectional studies, which ignore critical longitudinal aspects that affect auditor independence over time. There is a need to address the gaps in existing literature with longitudinal studies that capture changes in auditor relationships over time and their effects on audit quality and fraud detection.

  generalstated research gapevidence 5/5
  Keywords: current literature seems predominantly rely cross-sectional studies ignore
• Time budget pressure as a moderating variable in the relationship between Machiavellian traits and professional commitment on auditor dysfunctional behavior (2026) · World Journal of Advanced Research and Reviews · doi

  The study suggests that future research should expand the model by incorporating additional predictive variables that may influence auditor dysfunctional behavior. The study implies that future research should investigate the effects of other personality traits on auditor dysfunctional behavior. The study recommends that future research should explore the implications of auditor dysfunctional behavior for audit quality and financial reporting.

  generalfuture-work sectionevidence 5/5
  Keywords: study suggests future research expand model incorporating additional
• Time budget pressure as a moderating variable in the relationship between Machiavellian traits and professional commitment on auditor dysfunctional behavior (2026) · World Journal of Advanced Research and Reviews · doi

  The study suggests that future research should expand the model by incorporating additional predictive variables that may influence auditor dysfunctional behavior. The study does not provide a comprehensive review of the literature on auditor dysfunctional behavior. The study is limited to auditors working at Public Accounting Firms in Bali Province, Indonesia.

  generallimitations sectionevidence 5/5
  Keywords: study suggests future research expand model incorporating additional
• La incidencia de la contabilidad mercantil en la transparencia y la seguridad jurídica de las empresas (2026) · Revistalexenlace · doi

  Future research should focus on the implementation of an annual audit to certify the immutability of the records. The study suggests that future research should examine the impact of accounting practices on market predictability and the protection of shareholders, creditors, and investors in other countries. The research proposes that future studies should analyze the effectiveness of the proposed measures to mitigate the identified limitations.

  generalfuture-work sectionevidence 4/5
  Keywords: future research focus implementation annual audit certify immutability

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