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The Most Cited International Studies in Auditing: (Scopus Index Literature Review)

Year 2019, Volume: 10 Issue: 2, 354 - 368, 24.07.2019

Abstract

The purpose of this article is to assess the most
cited articles in international journals that their subjects are auditing
directly to the scope of developments in auditing.
In line with this purpose, primarily the journals
about accounting education directly in
Scopus
3 journals (Auditing, International Journal of Auditing and Current Issues in
Auditing) were determined. The scope of this research is the most cited the
first 25 articles in Scopus for each journal which published in 2008-2017.
These articles
were investigated with content analysis
. As a
result, the content of the studies seems to be mainly composed of the
Sarbanes-Oxley Act and its impacts, the quality of the audit, and the PCAOB
reports and impacts.
To the number of authors, the most articles were
written by three or more person, to the authors’ intuitions the most
institutions were from USA. It was seen that the highest impact per publication
journal was
"Auditing", and the lowest
impact per publication journal was

"Current Issues in Auditing".

References

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  • Allegrini, M., D'Onza, G., Paape, L., Melville, R., & Sarens, G. (2006). “The European Literature Review on Internal Auditing”, Managerial Auditing Journal, 21(8), 845-853.
  • Almer, E. D., Lightbody, M., Single, L. E., & Vigilante, B. (2011). “New Leadership Tracks in Accounting Firms: An Alternative to The Partnership”, Current Issues in Auditing, 5(1), A39-A53.
  • Archel, P., Husillos, J., Larrinaga, C., & Spence, C. (2009). “Social Disclosure, Legitimacy Theory And The Role of The State. Accounting”, Auditing & Accountability Journal, 22(8), 1284-1307.
  • Ascui, F., & Lovell, H. (2011). “As Frames Collide: Making Sense of Carbon Accounting”, Accounting, Auditing & Accountability Journal, 24(8), 978-999.
  • Bebbington, J., Higgins, C., & Frame, B. (2009). “Initiating Sustainable Development Reporting: Evidence from New Zealand”, Accounting, Auditing & Accountability Journal, 22(4), 588-625.
  • Bedard, J. C., Deis, D. R., Curtis, M. B., & Jenkins, J. G. (2008). “Risk Monitoring and Control in Audit Firms: A Research Synthesis”, Auditing: A Journal of Practice & Theory, 27(1), 187-218.
  • Bedard, J. C., Johnstone, K. M., & Smith, E. F. (2010). “Audit Quality Indicators: A Status Update on Possible Public Disclosures And Insights From Audit Practice”, Current Issues in Auditing, 4(1), C12-C19.
  • Bedard, J. C., Sutton, S. G., Arnold, V., & Phillips, J. R. (2012). Another Piece of The “Expectations Gap: What Do Investors Know about Auditor Involvement With Information in The Annual Report?”, Current Issues in Auditing, 6(1), A17-A30.
  • Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2012). “Abnormal Audit Fees and Restatements”, Auditing: A Journal of Practice & Theory, 31(1), 79-96.
  • Boritz, J. E., & Timoshenko, L. M. (2014). “On The Use of Checklists in Auditing: A Commentary”, Current Issues in Auditing, 8(1), C1-C25.
  • Boyle, D. M., Hermanson, D. R., & Mensah, M. O. (2011). “Addressing The Accounting and Auditing Faculty Shortage: Practitioners' Perceptions of Academia”, Current Issues in Auditing, 5(1), A70-A85.
  • Brennan, N. M., Guillamon-Saorin, E., & Pierce, A. (2009). “Methodological Insights: Impression Management: Developing And İllustrating A Scheme of Analysis for Narrative Disclosures–A Methodological Note”, Accounting, Auditing & Accountability Journal, 22(5), 789-832.
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  • Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2012). “Audit Reporting for Going-Concern Uncertainty: A Research Synthesis”, Auditing: A Journal of Practice & Theory, 32(sp1), 353-384.
  • Chan, K. C., Farrell, B., & Lee, P. (2008). “Earnings Management of Firms Reporting Material İnternal Control Weaknesses Under Section 404 of The Sarbanes-Oxley Act”, Auditing: A Journal of Practice & Theory, 27(2), 161-179.
  • Cho, C. H., Freedman, M., & Patten, D. M. (2012). “Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories”, Accounting, Auditing & Accountability Journal, 25(3), 486-507.
  • Choi, J. H., Kim, C., Kim, J. B., & Zang, Y. (2010). “Audit Office Size, Audit Quality, and Audit Pricing”, Auditing: A Journal of Practice & Theory, 29(1), 73-97.
  • Choi, J. H., Kim, J. B., & Zang, Y. (2010). “Do Abnormally High Audit Fees İmpair Audit Quality?”, Auditing: A Journal of Practice & Theory, 29(2), 115-140.
  • Christensen, B. E., Glover, S. M., & Wood, D. A. (2012). “Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance.”, Auditing: A Journal of Practice & Theory, 31(1), 127-146.
  • Christensen, B. E., Glover, S. M., & Wood, D. A. (2013). “Extreme Estimation Uncertainty and Audit Assurance”, Current Issues in Auditing, 7(1), P36-P42.
  • Clune, R. R., & Gramling, A. A. (2012). “Hiring Recent University Graduates into Internal Audit Positions: Insights from Practicing İnternal Auditors”, Current Issues in Auditing, 6(2), A1-A14.
  • Cohen, J. R., Krishnamoorthy, G., & Wright, A. M. (2008). “Form Versus Substance: The İmplications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance”, Auditing: A Journal of Practice & Theory, 27(2), 181-198.
  • Collier, P. M. (2008). “Stakeholder Accountability: A Field Study of The İmplementation of A Governance Improvement Plan”, Accounting, Auditing & Accountability Journal, 21(7), 933-954.
  • Daugherty, B., & Pitman, M. K. (2009). “Auditing The Auditors: A Case on PCAOB Inspection Reports of Registered Public Accounting Firms”, Current Issues in Auditing, 3(1), B1-B18.
  • De Villiers, C., Rinaldi, L., & Unerman, J. (2014). “Integrated Reporting: Insights, Gaps And An Agenda for Future Research”, Accounting, Auditing & Accountability Journal, 27(7), 1042-1067.
  • Deumes, R., & Knechel, W. R. (2008). “Economic Incentives for Voluntary Reporting Internal Risk Management and Control Systems”, Auditing: A Journal of Practice & Theory, 27(1), 35-66.
  • DeZoort, F. T., Hermanson, D. R., & Houston, R. W. (2008). “Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX Versus Post-SOX Judgment”, Auditing: A Journal of Practice & Theory, 27(1), 85-104.
  • Durden, C. (2008). “Towards A Socially Responsible Management Control System”, Accounting, Auditing & Accountability Journal, 21(5), 671-694.
  • Eileen T., Bierstaker, J. & Brazel, J. (2011). “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Securities and Exchange Commission Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934”, Current Issues in Auditing: June 2011, Vol. 5, No. 1, pp. C16-C27.
  • Evans, R. J., Boster, R. S., & Gradison, B. (2011). “Increasing Transparency: A Prototype of The Nonpublic Portions of PCAOB Large-Firm İnspection Reports”, Current Issues in Auditing, 5(1), A1-A21.
  • Fargher, N. L., & Jiang, L. (2008). “Changes in The Audit Environment and Auditors’ Propensity to Issue Going-Concern Opinions”, Auditing: A Journal of Practice & Theory, 27(2), 55-77.
  • Ferreira, A., Moulang, C., & Hendro, B. (2010). “Environmental Management Accounting And Innovation: An Exploratory Analysis”, Accounting, Auditing & Accountability Journal, 23(7), 920-948.
  • Fontaine, R., & Pilote, C. (2012). “Clients' Preferred Relationship Approach with Their Financial Statement Auditor”, Current Issues in Auditing, 6(1), P1-P6.
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  • Gramling, A. A., & Watson, M. G. (2009). “Analysis of Peer Review Reports: A Focus on Deficiencies of The Top Triennially Inspected Firms”, Current Issues in Auditing, 3(2), A1-A14.
  • Hansen, J., Stephens, N. M., & Wood, D. A. (2009). “Entity-Level Controls: The Internal Auditor's Assessment of Management Tone at The Top”, Current Issues in Auditing, 3(1), A1-A13.
  • Hass, S., Abdolmohammadi, M. J., Burnaby, P. (2006). “The Americas Literatüre Review on Internal Auditing”, Managerial Auditing Journal, Vol. 21 Issue: 8, pp.835-844.
  • Herda, D. N., & Snyder, H. W. (2013). “Independent Audits Of Conflict Minerals Reports”, Current Issues in Auditing, 7(2), A24-A32.
  • Hermanson, D. R., Smith, J. L., & Stephens, N. M. (2012). “How Effective Are Organizations' İnternal Controls? Insights into Specific Internal Control Elements”, Current Issues in Auditing, 6(1), A31-A50.
  • Hogan, C. E., & Martin, R. D. (2009). “Risk Shifts in The Market for Audits: An Examination of Changes in Risk For “Second Tier” Audit Firms”, Auditing: A Journal of Practice & Theory, 28(2), 93-118.
  • Hogan, C. E., Rezaee, Z., Riley Jr, R. A., & Velury, U. K. (2008). “Financial Statement Fraud: Insights from The Academic Literature”, Auditing: A Journal of Practice & Theory, 27(2), 231-252.
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  • Huang, H. W., Raghunandan, K., & Rama, D. (2009). “Audit Fees for Initial Audit Engagements Before and After SOX”, Auditing: A Journal of Practice & Theory, 28(1), 171-190.
  • Huggins, A., Green, W. J., & Simnett, R. (2011). “The Competitive Market For Assurance Engagements on Greenhouse Gas Statements: Is There A Role for Assurers from The Accounting Profession?”, Current Issues in Auditing, 5(2), A1-A12.
  • Humphrey, C. (2008). “Auditing Research: A Review Across The Disciplinary Divide”, Accounting, Auditing & Accountability Journal, 21(2), 170-203.
  • Hurtt, R. K. (2010). “Development of A Scale to Measure Professional Skepticism”, Auditing: A Journal of Practice & Theory, 29(1), 149-171.
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  • Knechel, W. R. (2013). “Do Auditing Standards Matter?”, Current Issues in Auditing, 7(2), A1-A16.
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  • Krishnan, J., Rama, D., & Zhang, Y. (2008). “Costs to Comply with SOX Section 404”, Auditing: A Journal of Practice & Theory, 27(1), 169-186.
  • Laine, M. (2009). “Ensuring Legitimacy Through Rhetorical Changes? A Longitudinal İnterpretation of The Environmental Disclosures of A Leading Finnish Chemical Company”, Accounting, Auditing & Accountability Journal, 22(7), 1029-1054.
  • Langfield-Smith, K. (2008). “Strategic Management Accounting: How Far Have We Come ,in 25 Years?”, Accounting, Auditing & Accountability Journal, 21(2), 204-228.
  • Milne, M. J., Tregidga, H., & Walton, S. (2009). “Words Not Actions! The Ideological Role of Sustainable Development Reporting”, Accounting, Auditing & Accountability Journal, 22(8), 1211-1257.
  • Muhammad Azizul Islam, Craig Deegan, (2008). “Motivations for An Organisation within A Developing Country to Report Social Responsibility Information: Evidence from Bangladesh”, Accounting, Auditing & Accountability Journal, Vol. 21 Issue: 6, pp.850-874.
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  • Orij, R. (2010). “Corporate Social Disclosures in The Context of National Cultures And Stakeholder Theory “, Accounting, Auditing & Accountability Journal, 23(7), 868-889.
  • O'Sullivan, N., & O'Dwyer, B. (2009). “Stakeholder Perspectives on A Financial Sector Legitimation Process: The Case of Ngos And The Equator Principles”, Accounting, Auditing & Accountability Journal, 22(4), 553-587.
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  • Uddin, S., & Choudhury, J. (2008). “Rationality, Traditionalism And The State of Corporate Governance Mechanisms: Illustrations from A Less-Developed Country”, Accounting, Auditing & Accountability Journal, 21(7), 1026-1051.
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Denetim Alanında En Çok Atıf Alan Uluslararası Çalışmalar: (Scopus Endeksi Kapsamında Literatür Taraması)

Year 2019, Volume: 10 Issue: 2, 354 - 368, 24.07.2019

Abstract

Bu
çalışma ile doğrudan denetim konularını içeren uluslararası dergilerde en çok
atıf alan makalelerin denetimdeki gelişmeler kapsamında değerlendirilmesi
amaçlanmıştır. Bu amaçla sadece denetim konularını içeren Scopus kapsamında 3
dergi (Auditing, International Journal of Auditing ve Current Issues in
Auditing) belirlenmiştir. Bu dergilerden 2008-2017 yılları arasında yayınlanan
ve Scopus’ta en fazla atıf almış,
her bir dergi için ilk 25 makale araştırmanın kapsamını oluşturmaktadır. Bu
kapsamdaki makaleler içerik analizi ile incelenmiştir. Sonuç olarak
çalışmaların içeriklerini daha çok Sarbanes-Oxley Yasası ve etkileri, denetimde
kalite ve PCAOB raporları ve etkileri gibi konuların oluşturduğu görülmektedir.
Yazar sayıları bakımından en fazla makalenin üç ya da daha fazla kişi
tarafından yapıldığı, yazarların çalıştıkları kurumlar açısından ise en çok
ABD’de çalışanlar tarafından yapıldığı tespit edilmiştir. Dergilerin etki
değerleri açısından en çok etki değeri ve atıf alan derginin “Auditing”, en az
etki değeri ve atıf alan derginin ise “Current Issues in Auditing” olduğu
görülmüştür. 

References

  • Al-Akra, M., Abdel-Qader, W., & Billah, M. (2016). “Internal auditing in the Middle East and North Africa: A Literature Review”, Journal of International Accounting, Auditing and Taxation, 26, 13-27.
  • Allegrini, M., D'Onza, G., Paape, L., Melville, R., & Sarens, G. (2006). “The European Literature Review on Internal Auditing”, Managerial Auditing Journal, 21(8), 845-853.
  • Almer, E. D., Lightbody, M., Single, L. E., & Vigilante, B. (2011). “New Leadership Tracks in Accounting Firms: An Alternative to The Partnership”, Current Issues in Auditing, 5(1), A39-A53.
  • Archel, P., Husillos, J., Larrinaga, C., & Spence, C. (2009). “Social Disclosure, Legitimacy Theory And The Role of The State. Accounting”, Auditing & Accountability Journal, 22(8), 1284-1307.
  • Ascui, F., & Lovell, H. (2011). “As Frames Collide: Making Sense of Carbon Accounting”, Accounting, Auditing & Accountability Journal, 24(8), 978-999.
  • Bebbington, J., Higgins, C., & Frame, B. (2009). “Initiating Sustainable Development Reporting: Evidence from New Zealand”, Accounting, Auditing & Accountability Journal, 22(4), 588-625.
  • Bedard, J. C., Deis, D. R., Curtis, M. B., & Jenkins, J. G. (2008). “Risk Monitoring and Control in Audit Firms: A Research Synthesis”, Auditing: A Journal of Practice & Theory, 27(1), 187-218.
  • Bedard, J. C., Johnstone, K. M., & Smith, E. F. (2010). “Audit Quality Indicators: A Status Update on Possible Public Disclosures And Insights From Audit Practice”, Current Issues in Auditing, 4(1), C12-C19.
  • Bedard, J. C., Sutton, S. G., Arnold, V., & Phillips, J. R. (2012). Another Piece of The “Expectations Gap: What Do Investors Know about Auditor Involvement With Information in The Annual Report?”, Current Issues in Auditing, 6(1), A17-A30.
  • Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2012). “Abnormal Audit Fees and Restatements”, Auditing: A Journal of Practice & Theory, 31(1), 79-96.
  • Boritz, J. E., & Timoshenko, L. M. (2014). “On The Use of Checklists in Auditing: A Commentary”, Current Issues in Auditing, 8(1), C1-C25.
  • Boyle, D. M., Hermanson, D. R., & Mensah, M. O. (2011). “Addressing The Accounting and Auditing Faculty Shortage: Practitioners' Perceptions of Academia”, Current Issues in Auditing, 5(1), A70-A85.
  • Brennan, N. M., Guillamon-Saorin, E., & Pierce, A. (2009). “Methodological Insights: Impression Management: Developing And İllustrating A Scheme of Analysis for Narrative Disclosures–A Methodological Note”, Accounting, Auditing & Accountability Journal, 22(5), 789-832.
  • Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011).” Corporate Governance Research in Accounting and Auditing: Insights, Practice İmplications, and Future Research Directions”, Auditing: A Journal of Practice & Theory, 30(3), 1-31.
  • Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S., Raghunandan, K., & Willekens, M. (2012). “Audit Reporting for Going-Concern Uncertainty: A Research Synthesis”, Auditing: A Journal of Practice & Theory, 32(sp1), 353-384.
  • Chan, K. C., Farrell, B., & Lee, P. (2008). “Earnings Management of Firms Reporting Material İnternal Control Weaknesses Under Section 404 of The Sarbanes-Oxley Act”, Auditing: A Journal of Practice & Theory, 27(2), 161-179.
  • Cho, C. H., Freedman, M., & Patten, D. M. (2012). “Corporate Disclosure of Environmental Capital Expenditures: A Test of Alternative Theories”, Accounting, Auditing & Accountability Journal, 25(3), 486-507.
  • Choi, J. H., Kim, C., Kim, J. B., & Zang, Y. (2010). “Audit Office Size, Audit Quality, and Audit Pricing”, Auditing: A Journal of Practice & Theory, 29(1), 73-97.
  • Choi, J. H., Kim, J. B., & Zang, Y. (2010). “Do Abnormally High Audit Fees İmpair Audit Quality?”, Auditing: A Journal of Practice & Theory, 29(2), 115-140.
  • Christensen, B. E., Glover, S. M., & Wood, D. A. (2012). “Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance.”, Auditing: A Journal of Practice & Theory, 31(1), 127-146.
  • Christensen, B. E., Glover, S. M., & Wood, D. A. (2013). “Extreme Estimation Uncertainty and Audit Assurance”, Current Issues in Auditing, 7(1), P36-P42.
  • Clune, R. R., & Gramling, A. A. (2012). “Hiring Recent University Graduates into Internal Audit Positions: Insights from Practicing İnternal Auditors”, Current Issues in Auditing, 6(2), A1-A14.
  • Cohen, J. R., Krishnamoorthy, G., & Wright, A. M. (2008). “Form Versus Substance: The İmplications for Auditing Practice and Research of Alternative Perspectives on Corporate Governance”, Auditing: A Journal of Practice & Theory, 27(2), 181-198.
  • Collier, P. M. (2008). “Stakeholder Accountability: A Field Study of The İmplementation of A Governance Improvement Plan”, Accounting, Auditing & Accountability Journal, 21(7), 933-954.
  • Daugherty, B., & Pitman, M. K. (2009). “Auditing The Auditors: A Case on PCAOB Inspection Reports of Registered Public Accounting Firms”, Current Issues in Auditing, 3(1), B1-B18.
  • De Villiers, C., Rinaldi, L., & Unerman, J. (2014). “Integrated Reporting: Insights, Gaps And An Agenda for Future Research”, Accounting, Auditing & Accountability Journal, 27(7), 1042-1067.
  • Deumes, R., & Knechel, W. R. (2008). “Economic Incentives for Voluntary Reporting Internal Risk Management and Control Systems”, Auditing: A Journal of Practice & Theory, 27(1), 35-66.
  • DeZoort, F. T., Hermanson, D. R., & Houston, R. W. (2008). “Audit Committee Member Support for Proposed Audit Adjustments: Pre-SOX Versus Post-SOX Judgment”, Auditing: A Journal of Practice & Theory, 27(1), 85-104.
  • Durden, C. (2008). “Towards A Socially Responsible Management Control System”, Accounting, Auditing & Accountability Journal, 21(5), 671-694.
  • Eileen T., Bierstaker, J. & Brazel, J. (2011). “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Securities and Exchange Commission Proposed Rules for Implementing the Whistleblower Provisions of Section 21F of the Securities Exchange Act of 1934”, Current Issues in Auditing: June 2011, Vol. 5, No. 1, pp. C16-C27.
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There are 78 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Murat Serçemeli 0000-0002-0718-2236

Ersin Kurnaz This is me 0000-0002-6787-5368

Publication Date July 24, 2019
Submission Date August 4, 2018
Published in Issue Year 2019 Volume: 10 Issue: 2

Cite

APA Serçemeli, M., & Kurnaz, E. (2019). Denetim Alanında En Çok Atıf Alan Uluslararası Çalışmalar: (Scopus Endeksi Kapsamında Literatür Taraması). Gümüşhane Üniversitesi Sosyal Bilimler Dergisi, 10(2), 354-368.