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The application of citation count regression to identify important papers in the literature on non-audit fees

Piotr Staszkiewicz (Institute of Corporate Finance and Investments, SGH Warsaw School of Economics, Warsaw, Poland)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 21 December 2018

Issue publication date: 25 January 2019

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Abstract

Purpose

This paper aims to show that when conducting a literature review, important papers can be identified by regressing citation counts on prior publications’ metadata.

Design/methodology/approach

The method developed in this paper applies citation count regression analysis to identify important papers that may be overlooked when conducting literature reviews on subject areas with a large population of studies.

Findings

The developed method reduces a literature down to a small sample of important papers for further narrative analysis.

Research limitations/implications

Although the most widely used citation count database was used for research, there is a risk that a paper is not indexed; thus, it would be out of the scope of the literature.

Practical implications

The developed method allows both preliminary selection of important papers for literature review, and robustness and completeness checks for already conducted narrative reviews.

Originality/value

This paper develops an automated search method for identification of important papers based on citation counts. This method allows for the reduction of big samples of research papers into smaller heterogenic subsamples. Like meta-analysis, this method is a quantitative technique that can enhance traditional narrative literature reviews.

Keywords

Acknowledgements

While retaining responsibility for any error, the author thanks anonymous referees, Bradley Pomeroy (editor), Anna Szelągowska for useful comments and suggestions. The author is grateful to Kazimierz Kuciński and Marek Gruszczyński for inspiration. The author acknowledges the support from SGH librarian and IT staff at literature search.

Citation

Staszkiewicz, P. (2019), "The application of citation count regression to identify important papers in the literature on non-audit fees", Managerial Auditing Journal, Vol. 34 No. 1, pp. 96-115. https://doi.org/10.1108/MAJ-05-2017-1552

Publisher

:

Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited