Impact of Sources and Authors on Auditing: A Journal of Practice & Theory-A Citation Analysis (Journal Note).
分析了《审计：实践与理论杂志》前六期39篇文章的766条引文，发现该期刊主要受《会计研究杂志》《会计评论》和《会计杂志》影响，并识别了高频被引文献和作者，其编辑导向有效连接了学术界与审计实践。
Abstract This paper reports the results of an analysis of the 766 citations from the 39 articles appearing in the first six issues of Auditing: A Journal of Practice & Theory (Auditing). The analysis shows that Auditing draws from a very diverse, established literature composed of leading journals from several fields. However, the Journal of Accounting Research, The Accounting Review, and the Journal of Accountancy have had by far the greatest influence on Auditing. The articles, monographs, and authors cited most frequently in Auditing are identified. In conclusion, Auditing's editorial orientation is characterized as effectively "bridging the gap" between academe and audit practice.