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In the Spring 2003 issue of Auditing: A Journal of Practice & Theory (AJPT), 3,102 citations to the 465 articles published in AJPT from its inception through 2000 were analyzed. The citation database includes citations to the contents of AJPT from the 15 highest ranked accounting journals (see Brown and Huefner 1994, 236-237) that are likely to cite auditing literature. Please refer to Krogstad and Smith (2003) for an in-depth description of citation analysis and details about their database.
One purpose of this study is to bring much-deserved recognition to authors who have made significant contributions to the auditing literature through AJPT articles. Accordingly, Table 5 in Krogstad and Smith (2003) lists the 36 authors of AJPT articles cited 35 or more times. While Table 5 brings appropriate recognition to these highly-cited authors, any cut-off is arbitrary—many other authors of AJPT articles also are cited widely. Accordingly, the linked table (PDF format) extends the previously published study by recognizing an additional 144 of the most frequently-cited authors.
REFERENCES
Brown, L. D., and R. J. Huefner. 1994. The familiarity with and perceived quality of accounting journals: Views of senior accounting faculty in leading U.S. MBA programs. Contemporary Accounting Research 11 (1-I): 223-250.
Krogstad, J. L., and G. Smith. 2003. Assessing the Influence of Auditing: A Journal of Practice & Theory: 1985-2000. Auditing: A Journal of Practice & Theory 22 (1): 195-204.
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