Current Issues in Auditing

Top Research Topics at Current Issues in Auditing?

The foci of Current Issues in Auditing are Audit, Accounting, Public relations, Joint audit and Audit plan. The presented studies in Quality audit fall within the purview of Audit but it also intertwines with topics in Section (typography). Accounting, which encompasses Auditor independence, Auditor's report, Internal audit, Chief audit executive and Audit evidence, is the main subject of the journal.

Auditor independence and External auditor are closely related fields of research discussed in Current Issues in Auditing. The study on Auditor's report presented in Current Issues in Auditing intersects with the topics under Finance. The journal deals with Public relations in conjunction with Quality (business) and similar fields in Control (management).

The work on Joint audit presented in it focuses on Information technology audit in particular. The study on Audit plan presented in it intersects with subjects under the field of Audit committee. Most of the Actuarial science studies addressed also intersect with Financial statement.

• Audit (95.48%)
• Accounting (75.57%)
• Public relations (21.72%)

What are the most cited papers published in the journal?

• The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance (82 citations)
• The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: Is There a Role for Assurers from the Accounting Profession? (58 citations)
• Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 37: PCAOB Release No. 2011-006, Concept Release on Auditor Independence and Audit Firm Rotation (55 citations)

Research areas of the most cited articles at Current Issues in Auditing:

The most cited publications primarily focus on research topics in Audit, Accounting, Auditor independence, Internal audit and Information technology audit. The journal publications aim to form a more comprehensive understanding of the field by integrating disciplines like Audit and Skepticism. In addition to Accounting research, the journal publications aim to explore topics under Control (management), Blockchain and Process (engineering).

What topics the last edition of the journal is best known for?

• Management
• Social psychology
• Accounting

The previous edition focused in particular on these issues:

Audit, Accounting, Blockchain, Computer security and Audit committee are the subjects of interest in the journal. While Audit is the focus of the journal, it also provided insights into the studies of Issuer and Public relations. Current Issues in Auditing features research on Issuer in an attempt to reinforce studies in the field of Finance.

Current Issues in Auditing focuses on Public relations as well as the interrelated topic of Corporate governance. The studies in Accounting featured incorporate elements of Job satisfaction and Turnover. The journal blends together research topics in Blockchain and Oracle.

The most cited articles from the last journal are:

• Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences between Public Perceptions about the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit (1 citations)
• Analyzing An Audit Population Via Either Excel Pivot Tables and/or R Language Cluster Analysis (1 citations)
• How Many Simultaneous Audit Committee Memberships Are Too Many (0 citations)

Papers citation over time

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.

Top authors and change over time

The top authors publishing in Current Issues in Auditing (based on the number of publications) are:

• Mikhail Pevzner (13 papers) absent at the last edition,
• Denise Dickins (13 papers) published 2 papers at the last edition, 1 more than at the previous edition,
• James L. Bierstaker (11 papers) absent at the last edition,
• David N. Herda (10 papers) absent at the last edition,
• Diane J. Janvrin (9 papers) absent at the last edition.

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.

Top affiliations and change over time

Only papers with recognized affiliations are considered

The top affiliations publishing in Current Issues in Auditing (based on the number of publications) are:

• Virginia Tech (9 papers) published 1 paper at the last edition the same number as at the previous edition,
• Bentley University (8 papers) absent at the last edition,
• Miami University (8 papers) published 1 paper at the last edition, 1 less than at the previous edition,
• Texas State University (7 papers) absent at the last edition,
• Kennesaw State University (6 papers) published 2 papers at the last edition.

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.

Publication chance based on affiliation

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, 4.76% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 40.00% were posted by at least one author from the top 10 institutions publishing in the journal. Another 10.00% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 25.00% of all publications and 25.00% were from other institutions.

Returning Authors Index

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.

Returning Institution Index

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.

The experience to innovation index

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:

• Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
• Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
• Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
• Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
• Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

Additional Study Programs in Accounting

In the quest for greater comprehension and diversity in the academic pursuit of audit and accounting, students and professionals may find it beneficial to complement their studies with further education from reputable institutions. Specifically, if your interest lies in the area of accounting, there are numerous educational programs and degrees available to hone your skills and knowledge. One such recommended program can be found in Florida, known for its top-tier education system in the field of accounting. The Sunshine State houses some of the best accounting programs in the United States. Prospective students are encouraged to review listings and details of the best accounting programs in Florida. These institutions provide comprehensive coursework on foundational and advanced accounting principles, useful for both budding and experienced accountants perfecting their craft. Whether focusing on audit or accounting, or intersecting these fields with other areas such as public relations, management, or information technology, it is essential to consider continuous education as a vital part of your professional journey. The best accounting programs in Florida, as well as those available in other locations, serve as beneficial companions to the audit and accounting research published in "Current Issues in Auditing".