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Published by: American Accounting Association
| Discipline name | Position | Best Scientists | Publications | D-Index |
|---|---|---|---|---|
| Economics and Finance | 171 | 25 | 40 | 12 |
| Business and Management | 312 | 18 | 31 | 10 |
The journal was organized to reinforce research efforts on Accounting, Audit, Quality audit, Joint audit and Actuarial science. Accounting and Finance are closely related fields of research discussed in Auditing-a Journal of Practice & Theory. The research on Audit featured in the journal combines topics in other fields like Quality (business), Control (management) and Public relations.
The in-depth study on Quality audit also explores topics in the intersecting field of Accrual. It connects the study in Joint audit with the closely related area of Audit risk. The work on Actuarial science tackled in the journal brings together disciplines like Earnings and Financial statement.
External auditor is the primary subject of Internal audit works presented in it. Auditing-a Journal of Practice & Theory encompasses Audit committee studies in the context of Corporate governance as a whole.
The journal publications primarily focus on research topics in Accounting, Audit, Quality audit, Joint audit and Actuarial science. The published papers investigate Accounting research which frequently intersects with Corporate governance. The journal papers with studies in Audit featured incorporate elements of Finance and Accrual.
Auditing-a Journal of Practice & Theory primarily focuses on research topics in Accounting, Audit, Quality audit, Affect (psychology) and Control (management). Topics in Accounting explored in it were investigated in conjunction with research in Applied psychology and Perception. The journal holds forums on Audit that merges themes from other disciplines such as Data quality, Sample (statistics) and Actuarial science.
In addition to Quality audit research, it aims to explore topics under Job satisfaction, Work–life balance and Social comparison theory. It focuses on Affect (psychology) but the discussions also offer insight into other areas such as Cognitive psychology, Priming (psychology) and Earnings management. Issues in Control (management) were discussed, taking into consideration concepts from other disciplines like Identification (information), Investor behavior, Entire population, Construct (philosophy) and Competence (human resources).
A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.
The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.
The top authors publishing in Auditing-a Journal of Practice & Theory (based on the number of publications) are:
The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.
Only papers with recognized affiliations are considered
The top affiliations publishing in Auditing-a Journal of Practice & Theory (based on the number of publications) are:
The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.
The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.
The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.
During the most recent 2021 edition, 13.95% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 24.32% were posted by at least one author from the top 10 institutions publishing in the journal. Another 16.22% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 29.73% of all publications and 29.73% were from other institutions.
A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.
The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.
The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.
Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).
The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:
The chart below illustrates experience levels of first authors in cases of publications with multiple authors.
For those aspiring to grow a career in accounting and auditing, it's essential to earn a degree from a reputable institution known for its contributions to these fields. The classes, programs, and research opportunities one gets in such organizations promote the comprehension and application of theories and skills taught in accounting and auditing. Moreover, the faculty often includes researchers who regularly contribute to industry journals like the Auditing-a Journal of Practice & Theory. They provide mentorship to students and offer first-hand experience in writing research papers and case studies revolving around relevant and innovative topics in accounting and finance. A prospective student aiming for a successful career in auditing and accounting might want to consider the best accounting programs in Delaware . These programs are designed to gear up students for real-world challenges they may encounter in their professional careers. From understanding numerous auditing checkpoints to mastering the art of financial reporting, these courses cover it all. Speaking of real-world challenges, the field of auditing and accounting doesn't rest on a singular dimension. As discussed in the Auditing-a Journal of Practice & Theory, it intersects with various other fields such as Quality Control, Corporate Governance, Public Relations, and Actuarial Science. Hence, it's beneficial to invest in a university or college that considers this cross-discipline approach to these subjects. Through the employment of high standard academic programs and a comprehensive curriculum, the top universities in Delaware have produced alumni who successfully navigated their careers in accounting and auditing – whether in the corporate world, government agencies, or non-profit organizations. Therefore, choosing the right academic institution is a crucial decision for any aspiring auditor or accountant's academic journey.
Rong-Ruey Duh;W. Robert Knechel;Ching-Chieh Lin
(2020)Nigar Sultana;Steven F. Cahan;Asheq Rahman
(2020)Like Jiang;William F. Messier;David A. Wood
(2020)Joseph V. Carcello;Marc Eulerich;Adi Masli;David A. Wood
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