This journal focuses on research related to auditing, with a particular emphasis on audit fees, audit quality, and the factors influencing auditor judgment and decision-making. Articles explore the impact of various corporate characteristics, such as firm performance, ownership structure, and digital technology exposure, on audit outcomes. The journal also examines the role of auditor characteristics, internal controls, and regulatory environments in shaping audit practices and financial reporting.
Based on the Think.Check.Submit framework by DOAJ, COPE & OASPA. All data from verified open sources.
Publication & Citation Trend
Articles published
Times cited
2019
2020
2021
2022
2023
2024
2025
2026
Source: OpenAlex · Note: citations accumulate over time so older years appear higher
SJR Quartile by Discipline
Scimago ranks this journal separately in each subject category — its quartile can differ by discipline.
Economics, Econometrics and Finance (miscellaneous)Q1
AccountingQ2
Business, Management and Accounting (miscellaneous)Q2
Organizational Behavior and Human Resource ManagementQ2
Subject Classification
Web of Science Categories
Business, FinanceManagement
Scopus Categories
Economics, Econometrics and Finance (miscellaneous)Organizational Behavior and Human Resource ManagementAccountingBusiness, Management and Accounting (miscellaneous)
Research Topics (OpenAlex)
Auditing, Earnings Management, GovernanceCorporate Finance and GovernanceAccounting and Organizational ManagementRisk Management in Financial FirmsFinancial Reporting and Valuation Research