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

Basic class information

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
2 4 ECONOMICS//POLITICAL SCIENCE//EDUCATION & EDUCATIONAL RESEARCH 1996300
115 3       BUSINESS, FINANCE//ECONOMICS//JOURNAL OF BANKING & FINANCE 72270
2845 2             AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY 3198
1604 1                   AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY 2593

Terms with highest relevance score



rank Category termType chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 AUDITING-A JOURNAL OF PRACTICE & THEORY journal 6344534 25% 81% 641
2 AUDIT FEES authKW 2122061 7% 94% 185
3 AUDIT QUALITY authKW 2076460 7% 89% 193
4 ACCOUNTING REVIEW journal 1007945 15% 22% 380
5 BUSINESS, FINANCE WoSSC 877622 87% 3% 2244
6 AUDITOR INDEPENDENCE authKW 872064 3% 86% 83
7 AUDIT COMMITTEE authKW 761837 4% 65% 96
8 CONTEMPORARY ACCOUNTING RESEARCH journal 637725 7% 28% 186
9 JOURNAL OF ACCOUNTING RESEARCH journal 479858 9% 18% 221
10 AUDITING authKW 426068 5% 30% 118

Web of Science journal categories



chi_square_rank Category chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 Business, Finance 877622 87% 3% 2244
2 Public Administration 2703 4% 0% 92
3 Management 2298 7% 0% 179
4 Business 1957 5% 0% 140
5 Economics 831 7% 0% 183
6 Ethics 535 2% 0% 42
7 Psychology, Applied 68 1% 0% 27
8 Law 61 1% 0% 32
9 Operations Research & Management Science 28 1% 0% 32
10 Psychology, Social 11 1% 0% 16

Address terms



chi_square_rank term chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 ACCOUNTING 130153 6% 6% 168
2 ACCOUNTANCY 68470 3% 8% 74
3 FINANCIAL REPORTING AUDIT 36458 0% 100% 3
4 ACCOUNTING ASSURANCE 27342 0% 75% 3
5 ACCOUNTING FINANCE 25510 3% 3% 70
6 CULVERHOUSE ACCOUNTANCY 23365 0% 38% 5
7 FISHER ACCOUNTING 19198 0% 23% 7
8 ACCOUNTING FINANCE SECT 18226 0% 50% 3
9 ACA GRP 12153 0% 100% 1
10 ACCOUNT LAW 12153 0% 100% 1

Journals



chi_square_rank term chi_square shrOfCwithTerm shrOfTermInClass termInClass
1 AUDITING-A JOURNAL OF PRACTICE & THEORY 6344534 25% 81% 641
2 ACCOUNTING REVIEW 1007945 15% 22% 380
3 CONTEMPORARY ACCOUNTING RESEARCH 637725 7% 28% 186
4 JOURNAL OF ACCOUNTING RESEARCH 479858 9% 18% 221
5 ACCOUNTING HORIZONS 406325 4% 33% 101
6 MANAGERIAL AUDITING JOURNAL 190514 2% 40% 39
7 ACCOUNTING ORGANIZATIONS AND SOCIETY 169981 5% 11% 132
8 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 167023 3% 17% 81
9 JOURNAL OF ACCOUNTANCY 114391 2% 21% 45
10 JOURNAL OF ACCOUNTING & ECONOMICS 81939 3% 9% 79

Author Key Words



chi_square_rank term chi_square shrOfCwithTerm shrOfTermInClass termInClass LCSH search Wikipedia search
1 AUDIT FEES 2122061 7% 94% 185 Search AUDIT+FEES Search AUDIT+FEES
2 AUDIT QUALITY 2076460 7% 89% 193 Search AUDIT+QUALITY Search AUDIT+QUALITY
3 AUDITOR INDEPENDENCE 872064 3% 86% 83 Search AUDITOR+INDEPENDENCE Search AUDITOR+INDEPENDENCE
4 AUDIT COMMITTEE 761837 4% 65% 96 Search AUDIT+COMMITTEE Search AUDIT+COMMITTEE
5 AUDITING 426068 5% 30% 118 Search AUDITING Search AUDITING
6 NONAUDIT SERVICES 414469 1% 95% 36 Search NONAUDIT+SERVICES Search NONAUDIT+SERVICES
7 AUDIT RISK 413699 2% 85% 40 Search AUDIT+RISK Search AUDIT+RISK
8 GOING CONCERN 330809 1% 78% 35 Search GOING+CONCERN Search GOING+CONCERN
9 RESTATEMENTS 324779 2% 64% 42 Search RESTATEMENTS Search RESTATEMENTS
10 AUDIT PLANNING 316404 1% 96% 27 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.

Classes with closest relation at Level 1



rank cluster_id2 link
1 34715 AUDIT SAMPLING//DOLLAR UNIT SAMPLING//MONETARY UNIT SAMPLING
2 90 JOURNAL OF ACCOUNTING & ECONOMICS//JOURNAL OF ACCOUNTING RESEARCH//BUSINESS, FINANCE
3 21913 TAX AVOIDANCE//BOOK TAX DIFFERENCES//EFFECTIVE TAX RATE
4 261 CORPORATE GOVERNANCE//CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW//OWNERSHIP STRUCTURE
5 25525 HINDSIGHT BIAS//CREEPING DETERMINISM//KNEW IT ALL ALONG EFFECT
6 35116 BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS//LEHRSTUHL FINANZWIRT AFT CONTROLLING//LEHRSTUHL REVIS TREUHANDWESEN
7 22603 CROSS LISTING//BONDING HYPOTHESIS//INTERNATIONAL CROSS LISTING
8 9916 ACCOUNTING ORGANIZATIONS AND SOCIETY//MANAGEMENT ACCOUNTING RESEARCH//MANAGEMENT CONTROL SYSTEMS
9 32066 CONTINUOUS AUDITING//XBRL//CONTINUOUS ASSURANCE
10 24784 MUNICIPAL BONDS//JOURNAL OF ACCOUNTING AND PUBLIC POLICY//BUILD AMERICA BONDS

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