Citation analysis reveals diverse influences on auditing literature, bridging academia and practice.
This paper reports the results of an analysis of the 766 citations from the 39 articles appearing in the first six issues of Auditing: A Journal of Practice & Theory (Auditing). The analysis shows that Auditing draws from a very diverse, established literature composed of leading journals from several fields. However, the Journal of Accounting Research, The Accounting Review, and the Journal of Accountancy have had by far the greatest influence on Auditing. The articles, monographs, and authors cited most frequently in Auditing are identified. In conclusion, Auditing's editorial orientation is characterized as effectively "bridging the gap" between academe and audit practice.
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Smith et al. (1984) studied this question.
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