The journal publishes research on auditing, focusing on the quality of financial reporting, auditor behavior, and the effectiveness of audit processes. Articles examine how factors such as audit committee oversight, analyst forecasts, tax enforcement, and auditor specialization influence audit outcomes. The research also explores the impact of technology, professional skepticism, and materiality judgments on audit practices and financial reporting quality.
AI-summarised from recent articles · verify on the publisher page
⚡ Speed vs Prestige
How does this journal balance review speed with impact level?
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.
AccountingQ1
Economics and EconometricsQ1
FinanceQ1
Subject Classification
Web of Science Categories
Business, Finance
Scopus Categories
FinanceEconomics and EconometricsAccounting
Research Topics (OpenAlex)
Auditing, Earnings Management, GovernanceCorporate Finance and GovernanceFinancial Reporting and Valuation ResearchAccounting and Organizational ManagementDiverse Scientific and Economic StudiesRisk Management in Financial FirmsHuman auditory perception and evaluationFinancial Markets and Investment StrategiesDecision-Making and Behavioral EconomicsExperimental Behavioral Economics Studies