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

被引:11
|
作者
Krogstad, JL [1 ]
Smith, G
机构
[1] Creighton Univ, Omaha, NE 68178 USA
[2] Univ No Iowa, Cedar Falls, IA 50614 USA
来源
关键词
citation analysis; citations; impact factor; auditing literature;
D O I
10.2308/aud.2003.22.1.195
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
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.
引用
收藏
页码:195 / 204
页数:10
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