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

Öz

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".

Anahtar Kelimeler

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

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

Öz

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. 

Anahtar Kelimeler

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

Kaynakça

1. 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.
2. 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.
3. 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.
4. 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.
5. Ascui, F., & Lovell, H. (2011). “As Frames Collide: Making Sense of Carbon Accounting”, Accounting, Auditing & Accountability Journal, 24(8), 978-999.
6. Bebbington, J., Higgins, C., & Frame, B. (2009). “Initiating Sustainable Development Reporting: Evidence from New Zealand”, Accounting, Auditing & Accountability Journal, 22(4), 588-625.
7. 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.
8. 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.

9. 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.
10. 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.
11. Boritz, J. E., & Timoshenko, L. M. (2014). “On The Use of Checklists in Auditing: A Commentary”, Current Issues in Auditing, 8(1), C1-C25.
12. 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.
13. 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.
14. 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.
15. 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.
16. 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.
17. 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.
18. 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.
19. 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.
20. 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.
21. Christensen, B. E., Glover, S. M., & Wood, D. A. (2013). “Extreme Estimation Uncertainty and Audit Assurance”, Current Issues in Auditing, 7(1), P36-P42.
22. 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.
23. 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.
24. 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.
25. 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.
26. 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.
27. 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.
28. 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.
29. Durden, C. (2008). “Towards A Socially Responsible Management Control System”, Accounting, Auditing & Accountability Journal, 21(5), 671-694.
30. 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.
31. 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.
32. 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.
33. Ferreira, A., Moulang, C., & Hendro, B. (2010). “Environmental Management Accounting And Innovation: An Exploratory Analysis”, Accounting, Auditing & Accountability Journal, 23(7), 920-948.
34. Fontaine, R., & Pilote, C. (2012). “Clients' Preferred Relationship Approach with Their Financial Statement Auditor”, Current Issues in Auditing, 6(1), P1-P6.
35. Fontaine, R., Letaifa, S. B., & Herda, D. (2013). “An Interview Study to Understand The Reasons Clients Change Audit Firms and The Client's Perceived Value of The Audit Service”, Current Issues in Auditing, 7(1), A1-A14.
36. Francis, J. R. (2011). “A Framework for Understanding and Researching Audit Quality”, Auditing: A Journal of Practice & Theory, 30(2), 125-152.
37. Ghosh, A., & Pawlewicz, R. (2009). “The Impact of Regulation on Auditor Fees: Evidence from The Sarbanes-Oxley Act”, Auditing: A Journal of Practice & Theory, 28(2), 171-197.
38. Glover, S. M., & Prawitt, D. F. (2014). “Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum”, Current Issues in Auditing, 8(2), P1-P10. Gradison, B., & Boster, R. (2010). “The PCAOB’s First Seven Years: A Retrospection”, Current Issues in Auditing, 4(1), A9-A20.
39. 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.
40. 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.
41. 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.
42. Herda, D. N., & Snyder, H. W. (2013). “Independent Audits Of Conflict Minerals Reports”, Current Issues in Auditing, 7(2), A24-A32.
43. 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.
44. 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.
45. 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.
46. Hoitash, R., Hoitash, U., & Bedard, J. C. (2008). “Internal Control Quality and Audit Pricing Under The Sarbanes-Oxley Act”, Auditing: A Journal of Practice & Theory, 27(1), 105-126.
47. Hopper, T., Tsamenyi, M., Uddin, S., & Wickramasinghe, D. (2009). “Management Accounting in Less Developed Countries: What İs Known And Needs Knowing”, Accounting, Auditing & Accountability Journal, 22(3), 469-514.
48. http://kutuphane.itu.edu.tr/docs/librariesprovider59/formlar/yazar_profili_duzeltme_kilavuzu.pdf?sfvrsn=2 Erişim Tarihi:12.08.2017.
49. 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.
50. 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.
51. Humphrey, C. (2008). “Auditing Research: A Review Across The Disciplinary Divide”, Accounting, Auditing & Accountability Journal, 21(2), 170-203.
52. Hurtt, R. K. (2010). “Development of A Scale to Measure Professional Skepticism”, Auditing: A Journal of Practice & Theory, 29(1), 149-171.
53. Jones, K. L., Aier, J. K., Brandon, D. M., Carpenter, T. D., Caster, P., Lisic, L. L., & Pevzner, M. B. (2012). “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter 029: PCAOB Release No. 2011-007, Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits: Participating Committee Members”, Current Issues in Auditing, 6(1), C1-C6.
54. Knechel, W. R. (2013). “Do Auditing Standards Matter?”, Current Issues in Auditing, 7(2), A1-A16.
55. Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2012). “Audit Quality: Insights from The Academic Literature”, Auditing: A Journal of Practice & Theory, 32(sp1), 385-421.
56. Krishnan, J., Rama, D., & Zhang, Y. (2008). “Costs to Comply with SOX Section 404”, Auditing: A Journal of Practice & Theory, 27(1), 169-186.
57. 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.
58. Langfield-Smith, K. (2008). “Strategic Management Accounting: How Far Have We Come ,in 25 Years?”, Accounting, Auditing & Accountability Journal, 21(2), 204-228.
59. 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.
60. 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.
61. Nelson, M. W. (2009). “A Model and Literature Review of Professional Skepticism in Auditing”, Auditing: A Journal of Practice & Theory, 28(2), 1-34.
62. Orij, R. (2010). “Corporate Social Disclosures in The Context of National Cultures And Stakeholder Theory “, Accounting, Auditing & Accountability Journal, 23(7), 868-889.
63. 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.
64. Owen, D. (2008). “Chronicles of wasted time? A Personal Reflection on The Current State of, And Future Prospects for, Social And Environmental Accounting Research”, Accounting, Auditing & Accountability Journal, 21(2), 240-267.
65. Öncü, M. A., Yücel, S., & Bağdat, A. (2014). “Türkiye’de Bağımsız Denetim ve İlişkili Konularda Yayımlanmış Akademik Çalışmalar (2007-2014 Arası Literatür Taraması)”, Bartın Üniversitesi İİBF Dergisi.
66. Pflugrath, G., Roebuck, P., & Simnett, R. (2011). “Impact of Assurance and Assurer's Professional Affiliation on Financial Analysts' Assessment of Credibility of Corporate Social Responsibility İnformation”, Auditing: A Journal of Practice & Theory, 30(3), 239-254.
67. Rankin, M., Windsor, C., & Wahyuni, D. (2011). “An Investigation of Voluntary Corporate Greenhouse Gas Emissions Reporting in A Market Governance System: Australian Evidence”, Accounting, Auditing & Accountability Journal, 24(8), 1037-1070.
68. Robinson, D. (2008). “Auditor İndependence and Auditor-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings”, Auditing: A Journal of Practice & Theory, 27(2), 31-54.
69. Rosner, R. L., & Markelevich, A. (2011). “Original and Revised Auditor Fee Data”, Current Issues in Auditing, 5(1), A54-A69.
70. Ruiz-Barbadillo, E., Gómez-Aguilar, N., & Carrera, N. (2009). “Does Mandatory Audit Firm Rotation Enhance Auditor Independence? Evidence from Spain”, Auditing: A Journal of Practice & Theory, 28(1), 113-135.
71. Selimoğlu, S., & Uzay, Ş. (2007). “Türkiye'de Son 10 yılda Bağımsız Denetim Alanında yapılan Araştırmalar: Literatür Çalışması”, Mali Çözüm Dergisi, 83.Serçemeli,
72. M. (2017). “En çok Atıf Yapılan Uluslararası Muhasebe Eğitimi Literatür İncelemesi (2012-2016)”, Uluslararası Sosyal Bilimler Konferansı, 20-22 Nisan, İstanbul.
73. Sikka, P. (2008). “Enterprise Culture And Accountancy Firms: New Masters of The Universe”, Accounting, Auditing & Accountability Journal, 21(2), 268-295.
74. Tilling, M. V., & Tilt, C. A. (2010). “The Edge of Legitimacy: Voluntary Social And Environmental Reporting in Rothmans' 1956-1999 Annual Reports”, Accounting, Auditing & Accountability Journal, 23(1), 55-81.
75. Turner, J. L., Mock, T. J., Coram, P. J., & Gray, G. L. (2010). “Improving transparency and Relevance of Auditor Communications with Financial Statement Users”, Current Issues in Auditing, 4(1), A1-A8.
76. 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.
77. Urton L. Anderson, Lisa Milici Gaynor, Karl E. Hackenbrack, Ling Lei Lisic, and Yi-Jing Wu (2014). “Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Release No. 2013-009, Proposed Rule on Improving the Transparency of Audit: Proposed Amendments to PCAOB Auditing Standards to Provide Disclosure in the Auditor's Report of Certain Participants in the Audit”, Current Issues in Auditing, Vol. 8, No. 2, pp. C1-C7.
78. Uzbay, İ. T. (2007). “Bilimsel Niteliğin Saptanmasında Atıflar Nasıl Değerlendirilmelidir?”, Sağlık Bilimlerinde Süreli Yayıncılık. http://uvt.ulakbim.gov.tr/tip/sempozyum5/page129-131.pdf. Erişim Tarihi: 27.05.2016.