Denetim Alanında En Çok Atıf Alan Uluslararası Çalışmalar: (Scopus Endeksi Kapsamında Literatür Taraması)

Bu çalışma ile doğrudan denetim konularını içeren uluslararası dergilerde en çok atıf alan makalelerin denetimdeki gelişmeler kapsamında değerlendirilmesi amaçlanmıştır. Bu amaçla sadece denetim konularını içeren Scopus kapsamında 3 dergi (Auditing, International Journal of Auditing ve Current Issues in Auditing) belirlenmiştir. Bu dergilerden 2008-2017 yılları arasında yayınlanan ve Scopus’ta en fazla atıf almış, her bir dergi için ilk 25 makale araştırmanın kapsamını oluşturmaktadır. Bu kapsamdaki makaleler içerik analizi ile incelenmiştir. Sonuç olarak çalışmaların içeriklerini daha çok Sarbanes-Oxley Yasası ve etkileri, denetimde kalite ve PCAOB raporları ve etkileri gibi konuların oluşturduğu görülmektedir. Yazar sayıları bakımından en fazla makalenin üç ya da daha fazla kişi tarafından yapıldığı, yazarların çalıştıkları kurumlar açısından ise en çok ABD’de çalışanlar tarafından yapıldığı tespit edilmiştir. Dergilerin etki değerleri açısından en çok etki değeri ve atıf alan derginin “Auditing”, en az etki değeri ve atıf alan derginin ise “Current Issues in Auditing” olduğu görülmüştür.

Anahtar Kelimeler:

Denetim, Literatür Taraması, SSCI, Scopus, En çok atıf

The Most Cited International Studies in Auditing: (Scopus Index Literature Review)

The purpose of this article is to assess the most cited articles in international journals that their subjects are auditing directly to the scope of developments in auditing. In line with this purpose, primarily the journals about accounting education directly in Scopus 3 journals (Auditing, International Journal of Auditing and Current Issues in Auditing) were determined. The scope of this research is the most cited the first 25 articles in Scopus for each journal which published in 2008-2017. These articles were investigated with content analysis. As a result, the content of the studies seems to be mainly composed of the Sarbanes-Oxley Act and its impacts, the quality of the audit, and the PCAOB reports and impacts. To the number of authors, the most articles were written by three or more person, to the authors’ intuitions the most institutions were from USA. It was seen that the highest impact per publication journal was "Auditing", and the lowest impact per publication journal was "Current Issues in Auditing".

Keywords:

Auditing, Literature Review, SSCI, Scopus, The most cited,

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