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

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

Murat Serçemeli , Ersin Kurnaz

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".

Keywords

Auditing, Literature Review, SSCI, Scopus, The most cited

Denetim Alanında En Çok Atıf Alan Uluslararası Çalışmalar: (Scopus Endeksi Kapsamında Literatür Taraması)

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. 

Keywords

Denetim, Literatür Taraması, SSCI, Scopus, En çok atıf

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