International Journal of Auditing

Top Research Topics at International Journal of Auditing?

International Journal of Auditing mainly deals with areas of study such as Accounting, Audit, Joint audit, Internal audit and Audit plan. Audit evidence, Quality audit, Chief audit executive, External auditor and Auditor independence are all subfields of Accounting research that were featured in it. The field of Quality (business) is the anchor for the Quality audit studies presented in it.

The journal explores research in Auditor independence and the adjacent study of Independence. While Audit is the focus of International Journal of Auditing, it also provided insights into the studies of Corporate governance, Finance and Public relations. The concepts on Joint audit presented in International Journal of Auditing can also apply to other research fields, including Audit risk and Actuarial science.

The in-depth study on Actuarial science also explores topics in the intersecting field of Inherent risk (accounting). The work on Internal audit tackled in it brings together disciplines like Public sector, Risk management and Internal control.

• Accounting (99.25%)
• Audit (95.31%)
• Joint audit (29.64%)

What are the most cited papers published in the journal?

• Audit quality, corporate governance, and earnings management: A meta-analysis. (269 citations)
• Audit Committees and Quarterly Earnings Management (246 citations)
• Current Developments and Trends in Social and Environmental Auditing, Reporting and Attestation: A Review and Comment (235 citations)

Research areas of the most cited articles at International Journal of Auditing:

The most cited publications primarily focus on research topics in Accounting, Audit, Joint audit, Internal audit and Audit evidence. The journal publications focus on Audit but the discussions also offer insight into other areas such as Quality (business), Corporate governance, Finance and Public relations. While work presented in the journal articles provide substantial information on Joint audit, it also covers topics in Audit risk, Actuarial science and External auditor.

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

• Law
• Finance
• Sociology

The previous edition focused in particular on these issues:

International Journal of Auditing tackles a plethora of topics, such as Accounting, Audit, Quality audit, Corporate governance and Earnings management. Topics in Accounting were tackled in line with various other fields like Quality (business) and Transparency (behavior). In International Journal of Auditing, Social psychology and Finance are investigated in conjunction with one another to address concerns in Audit research.

While Quality audit is the focus of the journal, it also provided insights into the studies of Auditor independence, Discipline, Legal liability and Negotiation. The journal explores topics in Corporate governance which can be helpful for research in disciplines like Sample (statistics) and Compensation (psychology). Topics in External auditor were tackled in line with various other fields like Multinational corporation, Money laundering and Audit evidence.

The most cited articles from the last journal are:

• The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap (6 citations)
• Coordination Challenges in Implementing the Three Lines of Defense Model (2 citations)
• Management earnings forecasts disaggregation and audit fees: International evidence (1 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 International Journal of Auditing (based on the number of publications) are:

• Reiner Quick (11 papers) published 1 paper at the last edition,
• Arnold Wright (10 papers) absent at the last edition,
• Ahsan Habib (9 papers) published 1 paper at the last edition the same number as at the previous edition,
• Jean C. Bedard (9 papers) absent at the last edition,
• Gerrit Sarens (8 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 International Journal of Auditing (based on the number of publications) are:

• University of New South Wales (17 papers) absent at the last edition,
• University of Auckland (15 papers) published 6 papers at the last edition, 4 more than at the previous edition,
• Massey University (13 papers) published 2 papers at the last edition, 1 more than at the previous edition,
• Macquarie University (11 papers) published 3 papers at the last edition, 1 more than at the previous edition,
• University of Alabama (10 papers) absent 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, 2.38% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 46.34% were posted by at least one author from the top 10 institutions publishing in the journal. Another 4.88% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 21.95% of all publications and 26.83% 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.

Further Studies and Careers in Accounting and Auditing

For readers pursuing studies or looking to build a career in the field of accounting and auditing, understanding and keeping abreast with the latest research as published in the International Journal of Auditing can be paramount. While focusing on specific audit subjects, it is also essential to pay attention to the broader landscape of both the research and the profession.

Education is a critical stepping stone towards a career in accounting and auditing. Choosing the right school or program not only gives you the knowledge and skills you need but also sets you up for long-term success in the field. Comprehensive rankings compiled on the basis of factors like faculty quality, job placement rates, average starting salaries, and more, can serve as helpful guides for aspiring accountants. It's also worth considering studying in a state like New Mexico, which hosts some of the best accounting schools in New Mexico.

Armed with academic credentials from top-ranked schools, you could pivot towards a rewarding career in audit, corporate finance, tax consulting, or even forensic accounting. With such diverse career paths laid out, it's vital to align your academic and career trajectories with the current trends in accounting and auditing research. Stay connected and keep absorbing the wealth of knowledge the International Journal of Auditing and similar publications offer, to continually excel in the evolving field of accounting and auditing.