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Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000
Auditing-a Journal of Practice & Theory (2003)
  • Jack L. Krogstad, Creighton University
  • Gerald Smith, University of Northern Iowa
From its inception in the summer of 1981, 49 issues of Auditing: A Journal of Practice & Theory (AJPT) have been published through 2000. Smith and Krogstad (1984, 1988, 1991) previously classified the 162 main articles and notes appearing in AJPT through 1990 and analyzed the 3,551 citations referenced in these articles. These studies provided feedback on the content and methodologies found in AJPT and identified the literature that articles were citing. Since 1985 AJPT has been included in the Social Sciences Citation Index (SSCI). Accordingly, Smith and Krogstad (1991, 92-97) also were able to analyze the 167 citations to articles by journals included in the SSCI database. This extension enabled Smith and Krogstad to report AJPT's early impact on the literature. The present study extends and expands this analysis by analyzing a substantially broader database of citations to AJPT's contents.

Periodic assessment of AJPT's scholarly impact and reach sheds light on the journal's standing both within the accounting/auditing discipline and in the context of the broader literature. AJPT's scholarly status is enhanced as its articles are more widely disseminated both within accounting as well as in related fields such as psychology and economics. Citation analysis provides useful information for potential authors who seek to use outlets that provide wide exposure for their research. With the rapid proliferation of accounting/auditing outlets (Zeff 1996), it is important that the Auditing Section monitor and communicate to its members and other potential authors indications of AJPT's stature. Moreover, identification of the most widely cited articles and authors may be useful to the journal's readers and provides much-deserved recognition to those who have made significant contributions to the practice and theory of auditing.
Publication Date
January 3, 2003
Citation Information
Jack L. Krogstad and Gerald Smith. "Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000" Auditing-a Journal of Practice & Theory Vol. 22 Iss. 1 (2003) p. 195 - 204
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