<![CDATA[The purpose of this study was to review and synthesize empirical results about auditor switching and opinion shopping in the audit literature. A systematic literature review (SLR) strategy was applied to discover, appraise, and synthesize relevant publications published from 2020 to 2026. Articles were retrieved by utilizing Publish or Perish using Crossref as data source, and evaluated by bibliometric mapping using VOSviewer. In total, 59 empirical publications met the inclusion requirements and were scrutinized to find dominating drivers, theme clusters and future research possibilities. The results revealed that audit opinion (especially going concern opinion), financial distress, audit tenure, audit fee, firm size and company governance procedures were the major factors affecting auditor switching. The bibliometric study showed three main streams of research: governance and audit quality drivers, audit.]]>
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