La regulación de la auditoría: ¿Un factor institucional ineficaz frente a la problemática de la brecha de expectativas de auditoría?

Audit regulation (AR) has attracted growing interest in the academic literature, primarily due to the pursuit of higher audit quality (QA) that achieves a reduction in the audit expectation gap (AEG). AEG is understood as the gap between what is expected, perceived, and what the audit can actually deliver. It is an issue that negatively impacts the reputation of the auditor and, consequently, a loss of trust in the profession. Through a systematic literature review, this paper analyzes 72 articles and identifies the audit regulation topics that have been the focus of academic research in recent years (2019–2024). The results indicate that audit regulation has focused on: improving audit quality; strengthening auditor inspection and oversight processes; mitigating the risk of litigation and potential legal liabilities for auditors; and improving aspects such as independence and audit fees. Despite this, these aspects of AR are ineffective in addressing the issue of the AEG.