A Taxonomy of Content and Citations n Auditing: A Journal of Practice & Theory.
对《审计：实践与理论》前14期113篇文章进行内容和引用分析，识别高频引用文献，发现近四年研究方法更严谨，心理学/行为学文献影响增大。
Abstract This paper reports the results of a content and citation analysis of the 113 articles and notes appearing in the first 14 issues of Auditing: A Journal of Practice & Theory (Auditing). The articles, monographs, and authors cited most frequently in Auditing are identified. The study compares the last eight issues with results of an earlier study of the first six issues and concludes that use of more formal and rigorous methodologies has increased during the last four years. The analysis also shows a growing influence of the psychological/behavioral literature on Auditing.