A retrospective analysis of auditing research (1975-2009)

Abstract

Purpose – The purpose of this paper is to assess the quality of doctoral programs in terms of their faculty auditing research output as well as their effectiveness in training future auditing faculty. Design/methodology/approach – This paper presents a retrospective analysis of auditing research that appeared in five premier accounting journals (AOS, TAR, CAR, JAE, and JAR) during the time period 1975-2009. Findings – The authors offer several new insights. First, the authors provide rankings of accounting programs based on their faculty's research output as well as their graduates' research output. The rankings of auditing research are significantly different from those that are based on aggregated accounting research output. Second, the rankings are found to be skewed; due to the display of high concentrations of auditing research among the top auditing research programs. Third, the rankings have exhibited considerable changes over time, which suggest extreme competitions in maintaining the relative positions of the doctoral programs. Fourth, the authors detect a noticeable change in auditing research methodologies. Practical implications – The findings are useful to: new and job-seeking auditing doctorates in selecting academic appointments; potential doctoral students in identifying auditing graduate programs that best fit their career goals; university administrators in assessing their auditing faculty; and auditing scholars in positioning their journal outlets. Originality/value – The study extends the findings of the previous studies by focusing on auditing research publications in top journals over a long sample period. The authors also provide evidence of changes in research methodologies in auditing research as well as changes in rankings among different institutions in recent years.

Characteristics and expectations among emergency department patients in India

“…These findings are consistent with those from more developed settings [13,14]; however, one key difference is that almost half of patients in the current study reported coming to the ED because their primary care clinic was closed, and one-third reported having no other option for seeking care. These numbers are substantially higher than in more developed settings [12,14,23]. The reasons for these findings are likely multifactorial.…”

Transforming educational leadership in higher education with innovative administrative strategies

“…Furthermore, the availability of vast amounts of data and advancements in data analytics have revolutionized administrative practices, enabling evidence-based decision-making (Ma et al, 2018). By leveraging data-driven insights, organizations can make informed decisions, optimize resource allocation, and identify areas for improvement (Chan et al, 2021). For instance, predictive analytics can be employed to forecast demand and optimize inventory management, resulting in cost savings and improved customer service.…”

Oportunidades para la investigación contable en Colombia

“…Una de las revisiones evalúa la contribución de tres décadas de investigación en auditoría a la comprensión de las prácticas de la profesión y concluye que se requieren nuevos trabajos para comprender las prácticas de la auditoría (Humphrey, 2008). Otro examina los artículos de auditoría publicados en las cinco revistas más importantes de corriente principal en contabilidad entre 1975 y el 2009: Accounting Organizations and Society; The Accounting Review; Contemporary Accounting Research; Journal of Accounting and Economics, y Journal of Acconting Research (Chan & Wong, 2014). Existe un tercer trabajo que revisa la "estructura intelectual" de la investigación en auditoría automática, continua y casi en tiempo real, denominada "auditoría continua"; allí se muestra cómo surgió esta investigación, cómo se ha expandido y cuáles son los cuatro componentes de la taxonomía desarrollada recientemente (Chiu, Liu, & Vasarhelyi, 2014).…”

“…Las primeras cinco universidades del ranking son la Universidad de Washington, la Universidad de Illinois, la Universidad de Iowa, la Universidad de la Florida y la Universidad de Southern California; en los últimos 10 años han ganado protagonismo la Universidad de Alberta en Canadá y la Universidad de Ciencia y Tecnología de Hong Kong. Por otro lado, una característica importante de estas clasificaciones de investigación en auditoría es que aparecen universidades diferentes a las de los rankings generales de contabilidad (Chan & Wong, 2014).…”

“…Últimamente, se están utilizando también técnicas de big data en investigación en auditoría (Gepp, Linnenluecke, O'Neill, & Smith, 2018), cuyo uso está aún poco extendido en ese campo, diferente a lo que pasa en otros campos de la contabilidad, pero donde existen importantes oportunidades para nuevas investigaciones. El método de archivo se ha vuelto más popular en el periodo posterior a la Ley Sarbanes-Oxley (Chan & Wong, 2014).…”