Class information for:
Level 1: AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
1699 2529 45.7 40%


Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes
The table includes all classes above and classes immediately below the current class.


Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
17 3       BUSINESS//BUSINESS, FINANCE//MANAGEMENT 121089
2961 2             AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY 2654
1699 1                   AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY 2529

Terms with highest relevance score


rank Term termType Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with term
in class
1 AUDITING-A JOURNAL OF PRACTICE & THEORY journal 6228071 25% 82% 627
2 AUDIT FEES authKW 1938251 7% 94% 170
3 AUDIT QUALITY authKW 1879108 7% 88% 176
4 ACCOUNTING REVIEW journal 993945 15% 22% 375
5 AUDITOR INDEPENDENCE authKW 894239 3% 89% 83
6 BUSINESS, FINANCE WoSSC 847755 86% 3% 2170
7 AUDIT COMMITTEE authKW 646027 3% 63% 85
8 CONTEMPORARY ACCOUNTING RESEARCH journal 644932 7% 30% 181
9 JOURNAL OF ACCOUNTING RESEARCH journal 560022 9% 20% 237
10 AUDIT RISK authKW 449195 2% 93% 40

Web of Science journal categories


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with term
in class
1 Business, Finance 847755 86% 3% 2170
2 Public Administration 2785 4% 0% 92
3 Business 1936 5% 0% 136
4 Management 1452 6% 0% 142
5 Economics 853 7% 0% 182
6 Ethics 551 2% 0% 42
7 Psychology, Applied 92 1% 0% 30
8 Law 80 1% 0% 35
9 Operations Research & Management Science 64 2% 0% 41
10 Psychology, Social 17 1% 0% 18

Address terms


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 ACCOUNTING 97495 5% 6% 139
2 ACCOUNTANCY 56301 3% 7% 65
3 ACCOUNTING ASSURANCE 27161 0% 75% 3
4 FINANCIAL REPORTING AUDIT 24145 0% 100% 2
5 CULVERHOUSE ACCOUNTANCY 23210 0% 38% 5
6 ACCOUNTING FINANCE 22122 2% 3% 63
7 FISHER ACCOUNTING 14477 0% 20% 6
8 ACA GRP 12072 0% 100% 1
9 ACCOUNT LAW 12072 0% 100% 1
10 ADV INVEST AVANCADA GESTAO 12072 0% 100% 1

Journals


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 AUDITING-A JOURNAL OF PRACTICE & THEORY 6228071 25% 82% 627
2 ACCOUNTING REVIEW 993945 15% 22% 375
3 CONTEMPORARY ACCOUNTING RESEARCH 644932 7% 30% 181
4 JOURNAL OF ACCOUNTING RESEARCH 560022 9% 20% 237
5 ACCOUNTING HORIZONS 333764 3% 31% 88
6 ACCOUNTING ORGANIZATIONS AND SOCIETY 181886 5% 11% 136
7 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 179877 3% 18% 83
8 JOURNAL OF ACCOUNTANCY 105721 2% 20% 43
9 JOURNAL OF ACCOUNTING & ECONOMICS 98942 3% 10% 86
10 ACCOUNTING AND FINANCE 48815 2% 9% 44

Author Key Words


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class		 LCSH search Wikipedia search
1 AUDIT FEES 1938251 7% 94% 170 Search AUDIT+FEES Search AUDIT+FEES
2 AUDIT QUALITY 1879108 7% 88% 176 Search AUDIT+QUALITY Search AUDIT+QUALITY
3 AUDITOR INDEPENDENCE 894239 3% 89% 83 Search AUDITOR+INDEPENDENCE Search AUDITOR+INDEPENDENCE
4 AUDIT COMMITTEE 646027 3% 63% 85 Search AUDIT+COMMITTEE Search AUDIT+COMMITTEE
5 AUDIT RISK 449195 2% 93% 40 Search AUDIT+RISK Search AUDIT+RISK
6 NONAUDIT SERVICES 422854 1% 97% 36 Search NONAUDIT+SERVICES Search NONAUDIT+SERVICES
7 AUDITING 399690 4% 30% 111 Search AUDITING Search AUDITING
8 RESTATEMENTS 311193 2% 66% 39 Search RESTATEMENTS Search RESTATEMENTS
9 GOING CONCERN 301498 1% 78% 32 Search GOING+CONCERN Search GOING+CONCERN
10 AUDIT PLANNING 290197 1% 96% 25 Search AUDIT+PLANNING Search AUDIT+PLANNING

Core articles
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.


Rank Reference # ref. in
cl.		 Shr. of ref. in
cl.		 Citations
1 DEFOND, M , ZHANG, JY , (2014) A REVIEW OF ARCHIVAL AUDITING RESEARCH.JOURNAL OF ACCOUNTING & ECONOMICS. VOL. 58. ISSUE 2-3. P. 275 -326 428 90% 38
2 KNECHEL, WR , KRISHNAN, GV , PEVZNER, M , SHEFCHIK, LB , VELURY, UK , (2013) AUDIT QUALITY: INSIGHTS FROM THE ACADEMIC LITERATURE.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 32. ISSUE . P. 385-421 174 94% 13
3 NELSON, MW , (2009) A MODEL AND LITERATURE REVIEW OF PROFESSIONAL SKEPTICISM IN AUDITING.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 28. ISSUE 2. P. 1 -34 150 88% 59
4 NELSON, M , TAN, HT , (2005) JUDGMENT AND DECISION MAKING RESEARCH IN AUDITING: A TASK, PERSON, AND INTERPERSONAL INTERACTION PERSPECTIVE.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 24. ISSUE . P. 41-71 145 93% 61
5 SIMNETT, R , CARSON, E , VANSTRAELEN, A , (2016) INTERNATIONAL ARCHIVAL AUDITING AND ASSURANCE RESEARCH: TRENDS, METHODOLOGICAL ISSUES, AND OPPORTUNITIES.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 35. ISSUE 3. P. 1 -32 117 89% 0
6 TROTMAN, KT , TAN, HC , ANG, N , (2011) FIFTY-YEAR OVERVIEW OF JUDGMENT AND DECISION-MAKING RESEARCH IN ACCOUNTING.ACCOUNTING AND FINANCE. VOL. 51. ISSUE 1. P. 278-360 192 56% 12
7 CARSON, E , FARGHER, NL , GEIGER, MA , LENNOX, CS , RAGHUNANDAN, K , WILLEKENS, M , (2013) AUDIT REPORTING FOR GOING-CONCERN UNCERTAINTY: A RESEARCH SYNTHESIS.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 32. ISSUE . P. 353 -384 78 90% 13
8 CHURCH, BK , JENKINS, JG , MCCRACKEN, SA , ROUSH, PB , STANLEY, JD , (2015) AUDITOR INDEPENDENCE IN FACT: RESEARCH, REGULATORY, AND PRACTICE IMPLICATIONS DRAWN FROM EXPERIMENTAL AND ARCHIVAL RESEARCH.ACCOUNTING HORIZONS. VOL. 29. ISSUE 1. P. 217 -238 72 99% 0
9 CHUNG, JOY , CULLINAN, CP , FRANK, M , LONG, JH , MUELLER-PHILLIPS, J , O'REILLY, DM , (2013) THE AUDITOR'S APPROACH TO SUBSEQUENT EVENTS: INSIGHTS FROM THE ACADEMIC LITERATURE.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 32. ISSUE . P. 167 -207 97 69% 1
10 FRANCIS, JR , (2011) A FRAMEWORK FOR UNDERSTANDING AND RESEARCHING AUDIT QUALITY.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 30. ISSUE 2. P. 125-152 77 73% 60

Classes with closest relation at Level 1


Rank Class id link
1 33408 AUDIT SAMPLING//DOLLAR UNIT SAMPLING//MONETARY UNIT SAMPLING
2 87 JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//BUSINESS, FINANCE
3 21853 BOOK TAX DIFFERENCES//TAX AVOIDANCE//TAX AGGRESSIVENESS
4 25605 HINDSIGHT BIAS//CREEPING DETERMINISM//KNEW IT ALL ALONG EFFECT
5 189 CORPORATE GOVERNANCE//CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW//BOARD OF DIRECTORS
6 2232 ACCOUNTING ORGANIZATIONS AND SOCIETY//MANAGEMENT ACCOUNTING RESEARCH//ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL
7 24611 MUNICIPAL BONDS//JOURNAL OF ACCOUNTING AND PUBLIC POLICY//BUILD AMERICA BONDS
8 26404 CLINICAL JUDGEMENT ANALYSIS//MULTIPLE CUE PROBABILITY LEARNING//LENS MODEL EQUATION
9 11972 EXECUTIVE COMPENSATION//STOCK OPTIONS//EXECUTIVE STOCK OPTIONS
10 13172 CONJUNCTION FALLACY//PROBABILITY JUDGMENT//ADVICE TAKING

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