Sources and Uses of Auditing: A Journal of Practice & Theory's Literature: The First Decade.
分析了《审计：实践与理论期刊》创刊十年间162篇主要文章的内容和引用情况，发现专业问题和报告领域的覆盖下降，而公司管理、审计技术和审计过程领域保持突出；引用分析显示近60%的引用来自期刊，且被引次数从1986年的8次增至1990年的64次。
Abstract During its ten-year history, the objective of Auditing: A Journal of Practice & Theory (Auditing) has been to promote a two-way flow of information between research and practice which will influence developments in auditing education, research, and practice, This paper updates prior analyses by Smith and Krogstad (1984, 1988) providing insight as to how this editorial objective has been operationalized and extends these previous studies by providing an initial assessment of the impact that the journal is having on the literature. Content analysis of the 162 main articles and notes (articles) shows that coverage in the areas of "professional issues" and "reporting" has declined across the ten-year period, while coverage in the areas of "firm administration," "audit technology," and "audit process" has remained prominent. Trends in research methods show that "modeling" has continued to grow in usage and "survey" and "experimental" continue to be prominent. Citation analysis is employed to delineate the sources (e.g., journals, monographs, and authors) upon which Auditing has drawn and the uses of its content by other scholarly journals. Nearly 60 percent of the 3,551 citations in Auditing are to journals, and this source has continued to grow in importance. Of the 20 most-cited journals, accounting/auditing periodicals constitute by far the primary source, with psychological/behavioral journals a distant second. The most-cited articles, monographs, and authors also are enumerated. The annual Social Sciences Citation Index Journal Citation Reports from 1986-1990 were relied upon in determining which journals are citing Auditing's content and in identifying articles in Auditing that are being cited most frequently. During this five-year period, citations made to Auditing's articles increased steadily from eight in 1986 to 64 in 1990. The articles cited most frequently, as a group, have a strong practice orientation.