A Bibliometric Analysis of the Concept of Professional Judgment in Accounting and Financial Auditing Versus Jurisprudence

The way in which professional reasoning influences the risk assessment process in accounting and auditing is a concept that has developed in accounting law, being used by some experts both in the selection of accounting policies and in substantiating qualified opinions related to the fairness presentation of financial statements. This work involves a bibliometric analysis with respect to the examination and analysis of relevant documents from the literature, accounting and auditing regulations, professional standards, audit reports and other sources of information on the impact of professional judgment in risk assessment. The results of the analysis showed that interest in the area of scientific research on the professional reasoning of the auditor almost tripled in the period 2020-2021, compared to 2019. The words or word structures that have been found most intensely in scientific literature when searching for “professional reasoning of the auditor” are the following: audit quality, auditing, pcaob, audit judgment, regulation. The USA is the country with the most scientific documents published in the field of professional auditor reasoning. The conclusions drawn from the analysis performed allowed us to emphasize the fact that professional reasoning, in the Romanian national accounting law, is not provided, unlike in the international accounting law.