Citation "snapshot" of three leading international auditing journals

Purpose - This paper aims to examine the "impact" of three leading international auditing journals via citation analysis. Design/methodology/approach - A Google Scholar citation analysis was conducted for the period 2001-2006 for Auditing: A Journal of Practice & Theory, Managerial Auditing Journal, and International Journal of Auditing. The top ten citations from each of these journals were used to analyze relative journal citation frequency, publication topics, and leading authors. Findings - Auditing: A Journal of Practice & Theory has a statistically significant higher level of average number of citations than the other two journals in this paper. Nine topics accounted for 80 percent of the articles examined. Four individuals are author/co-author of two papers and three of these individuals published in two of the three journals. Originality/value - This is the first paper to examine recent citations from these three journals. The research provides a basis for an author to evaluate potential "impact" from a research submission to these three journals.