Incursion in the Audit and Accounting Research Over One Decade. Intuitive Analysis on the Articles Published in "Audit Financiar" Journal
Author:
Lecturer Ionela-Corina CHERSAN, Ph.D.; Professor Marilena MIRONIUC, Ph.D.
JEL:
M21, M40, M41, M42
DOI:
Keywords:
research, audit, accounting, bibliometrics, content analysis
Abstract:
The present paper is the result of a descriptive-explanatory longitudinal study performed on the articles published in "Audit Financiar" (Financial Audit) Journal, over a decade, in order to intuitively provide a first image on the structure of the scientific output in this specific journal, through the viewpoint of the research areas identified in the audit and accounting fields. \r\nThe structure of the topics of the publications, their dynamics according to the status and institutional affiliation of the authors, the extent of the collaboration in research / publication, the number of quotations of the articles in the journal, have been the analysed variables in order to characterise the structure of knowledge in the fields of audit and accounting, the concentration of the publications according to the institutions to which their authors belong or their impact on the development of research in the field. The study was based on a population of 720 articles extracted from the 112 issues of the "Audit Financiar" journal, published between 2003 and 2013. In order to characterise the scientific publications in "Audit Financiar" and to extract inferences following the intuitive analysis, through direct observation and through a comparative analysis of the database contents, the authors resorted to the approach specific to content analysis.\r\nThe studies lead to the conclusion that the articles published in this strictly specialised journal are grouped, according to the topics they approach, around the tendencies of the international market of ideas, with an accent in certain periods on "trendy" subjects. In spite of this influence on the research in the audit and accounting fields, modest at first sight, if considered linked to the number of quoted articles or to the low degree of international exposure, "Audit Financiar" is a publication that, due to its publishing policy, is under continuous development of its scientific degree, of its national and international visibility. \r\n