Class information for:
Level 2: AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
2961 2654 44.4 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
33408 1                   AUDIT SAMPLING//DOLLAR UNIT SAMPLING//MONETARY UNIT SAMPLING 125

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 6536092 25% 86% 658
2 AUDIT FEES authKW 1846946 6% 94% 170
3 AUDIT QUALITY authKW 1790588 7% 88% 176
4 ACCOUNTING REVIEW journal 1029672 15% 23% 391
5 BUSINESS, FINANCE WoSSC 856096 84% 3% 2234
6 AUDITOR INDEPENDENCE authKW 852113 3% 89% 83
7 AUDIT COMMITTEE authKW 615592 3% 63% 85
8 CONTEMPORARY ACCOUNTING RESEARCH journal 614539 7% 30% 181
9 JOURNAL OF ACCOUNTING RESEARCH journal 608140 10% 21% 253
10 AUDITING authKW 445138 5% 32% 120

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 856096 84% 3% 2234
2 Public Administration 2646 3% 0% 92
3 Business 1891 5% 0% 138
4 Management 1523 6% 0% 149
5 Economics 862 7% 0% 188
6 Ethics 521 2% 0% 42
7 Operations Research & Management Science 91 2% 0% 48
8 Psychology, Applied 85 1% 0% 30
9 Law 74 1% 0% 35
10 Statistics & Probability 40 2% 0% 40

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 92890 5% 6% 139
2 ACCOUNTANCY 53643 2% 7% 65
3 ACCOUNTING ASSURANCE 25882 0% 75% 3
4 FINANCIAL REPORTING AUDIT 23007 0% 100% 2
5 CULVERHOUSE ACCOUNTANCY 22116 0% 38% 5
6 ACCOUNTING FINANCE 21075 2% 3% 63
7 FISHER ACCOUNTING 13795 0% 20% 6
8 ACA GRP 11504 0% 100% 1
9 ACCOUNT LAW 11504 0% 100% 1
10 ADV INVEST AVANCADA GESTAO 11504 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 6536092 25% 86% 658
2 ACCOUNTING REVIEW 1029672 15% 23% 391
3 CONTEMPORARY ACCOUNTING RESEARCH 614539 7% 30% 181
4 JOURNAL OF ACCOUNTING RESEARCH 608140 10% 21% 253
5 ACCOUNTING HORIZONS 318036 3% 31% 88
6 ACCOUNTING ORGANIZATIONS AND SOCIETY 173307 5% 11% 136
7 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 171397 3% 18% 83
8 JOURNAL OF ACCOUNTANCY 105480 2% 21% 44
9 JOURNAL OF ACCOUNTING & ECONOMICS 94273 3% 10% 86
10 ACCOUNTING AND FINANCE 46512 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 1846946 6% 94% 170 Search AUDIT+FEES Search AUDIT+FEES
2 AUDIT QUALITY 1790588 7% 88% 176 Search AUDIT+QUALITY Search AUDIT+QUALITY
3 AUDITOR INDEPENDENCE 852113 3% 89% 83 Search AUDITOR+INDEPENDENCE Search AUDITOR+INDEPENDENCE
4 AUDIT COMMITTEE 615592 3% 63% 85 Search AUDIT+COMMITTEE Search AUDIT+COMMITTEE
5 AUDITING 445138 5% 32% 120 Search AUDITING Search AUDITING
6 AUDIT RISK 428035 2% 93% 40 Search AUDIT+RISK Search AUDIT+RISK
7 NONAUDIT SERVICES 402934 1% 97% 36 Search NONAUDIT+SERVICES Search NONAUDIT+SERVICES
8 RESTATEMENTS 296532 1% 66% 39 Search RESTATEMENTS Search RESTATEMENTS
9 GOING CONCERN 287295 1% 78% 32 Search GOING+CONCERN Search GOING+CONCERN
10 AUDIT PLANNING 276527 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. 385-421 176 95% 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. 278-360 193 57% 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 FRANCIS, JR , (2011) A FRAMEWORK FOR UNDERSTANDING AND RESEARCHING AUDIT QUALITY.AUDITING-A JOURNAL OF PRACTICE & THEORY. VOL. 30. ISSUE 2. P. 125-152 80 75% 60
10 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

Classes with closest relation at Level 2


Rank Class id link
1 40 BUSINESS, FINANCE//CORPORATE GOVERNANCE//JOURNAL OF BANKING & FINANCE
2 965 ACCOUNTING ORGANIZATIONS AND SOCIETY//AUCTIONS//MANAGEMENT ACCOUNTING RESEARCH
3 422 JOURNAL OF BEHAVIORAL DECISION MAKING//ORGANIZATIONAL BEHAVIOR AND HUMAN DECISION PROCESSES//JUDGMENT AND DECISION MAKING
4 657 JOURNAL OF BUSINESS ETHICS//CORPORATE SOCIAL RESPONSIBILITY//ETHICS
5 4160 OCCUPATIONAL LICENSING//OCCUPATIONAL LICENSURE//LEGAL MARKET
6 2738 GROUP SUPPORT SYSTEMS//GROUP DECISION SUPPORT SYSTEMS//BRAINSTORMING
7 1587 BUSINESS LAWYER//AMERICAN BANKRUPTCY LAW JOURNAL//LAW
8 2781 NEGOTIATION JOURNAL-ON THE PROCESS OF DISPUTE SETTLEMENT//NEGOTIATION JOURNAL//NEGOTIATION
9 3916 JOURNAL OF CONSUMER POLICY//PRODUCT RECALL//PRODUCT HAZARD
10 2005 QUALITATIVE REASONING//MODEL BASED DIAGNOSIS//QUALITATIVE SIMULATION

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