Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000

This study utilizes citation analysis to explore the impact and standing of Auditing: A Journal of Practice & Theory (AJPT) both within the accounting/auditing discipline and in the context of related fields. More specifically, the citations to AJPT from other journals included in the Social Sciences Citation Index (SSCI), plus citations appearing in additional, high-quality accounting/auditing journals (not included in the SSCI) are combined with self-citations to yield a database of 3,102 citations for the period 1985 through 2000. This database is analyzed to observe trends and to identify journals citing AJPT most frequently. Additionally, articles and authors cited most widely are enumerated. AJPT's growing influence and stature are documented, and the results support the conclusion that the Auditing Section's journal has continued to adhere to its essential objective of promoting communication between auditing research and practice.