Auditing

Aims & Scope

Auditing: A Journal of Practice & Theory contributes to improving the practice and theory of auditing and encompasses internal and external auditing as well as other attestation activities (phenomena).

Papers report results of original research that embody improvements in auditing theory or auditing methodology, discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research, and practices and developments in auditing in different countries.

View Aims & Scope

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Metrics & Ranking

Impact Factor

Year	Value
2025	2.8
2024	2.70

SJR (SCImago Journal Rank)

Year	Value
2024	2.080

Quartile

Year	Value
2024	Q1

Journal Rank

Year	Value
2024	1328

Journal Citation Indicator

Year	Value
2024	373

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Abstracting & Indexing

Journal is indexed in leading academic databases, ensuring global visibility and accessibility of our peer-reviewed research.

• Scopus
• Google Scholar
• Web of Science

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Subjects & Keywords

Journal’s research areas, covering key disciplines and specialized sub-topics in Business, Management and Accounting and Economics, Econometrics and Finance, designed to support cutting-edge academic discovery.

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Most Cited Articles

The Most Cited Articles section features the journal's most impactful research, based on citation counts. These articles have been referenced frequently by other researchers, indicating their significant contribution to their respective fields.

• Audit Committee Characteristics and Restatements

  Citation: 1009

  Authors: Lawrence J., Susan, Gary F.

• The Role of Big 6 Auditors in the Credible Reporting of Accruals

  Citation: 995

  Authors: Jere R., Edward L., H. Charles

• Auditor Industry Specialization and Earnings Quality

  Citation: 823

  Authors: Steven, Jagan, Joon S.

• The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management

  Citation: 819

  Authors: Jean, Sonda Marrakchi, Lucie

• A Framework for Understanding and Researching Audit Quality

  Citation: 575

  Authors: Jere R.

• Audit Quality: Insights from the Academic Literature

  Citation: 482

  Authors: W. Robert, Gopal V., Mikhail, Lori B., Uma K.

• A Model and Literature Review of Professional Skepticism in Auditing

  Citation: 473

  Authors: Mark W.

• The Association between Audit Committee Characteristics and Audit Fees

  Citation: 462

  Authors: Lawrence J., Susan, Gary F., K.

• Auditor Tenure and Audit Reporting Failures

  Citation: 461

  Authors: Marshall A., K.

• Audit Firm Tenure and Fraudulent Financial Reporting

  Citation: 452

  Authors: Joseph V., Albert L.

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