Main Article Content
The chaotic economic conditions in the world have led to more public attention to the issue of financial reporting and, of course, the importance of access to information with maximum confidence for users. Accordingly, reliable and quality financial reports topped the demand of users. Considering the importance of the issue, the role of auditors in financial audits and providing audits with the highest level of quality was felt more than before. Accordingly, audit quality was introduced as a key concept in accounting and auditing. Researchers have always sought multiple dimensions of audit quality. Accordingly, the present study has been performed with the aim of analyzing audit quality through the method of "meta-analysis of theoretical foundations". Therefore, the present article tends to systematically review the findings of studies in this field using the meta-analysis method and analyze them based on the formation process and output achievement. For this purpose, by referring to the valid documents available on websites and reviewing the data of English sources from 2007 to 2021 and Persian sources from 2010 to 2020, 46 articles were identified among the many primary articles related to the research topic. Finally, after reviewing the theoretical foundations of the research and reviewing the research background, according to the research gap in the field of analysis of audit quality studies based on topics such as: audit quality, audit costs, company ownership structure, quality of audit services, financial reporting, auditor specialty, audit committee, corporate governance, transparency of financial information, audit independence, financial fraud, internal audit, company internal control, and qualitative research method in auditing, and lack of model to provide recommendations for decision-making on audit quality, It is possible to realize the innovation of the present research in closing the mentioned research gaps.