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11 – 20 of over 1000
Article
Publication date: 13 June 2023

Bita Mashayekhi, Ehsan Dolatzarei, Omid Faraji and Zabihollah Rezaee

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and…

Abstract

Purpose

This study aims to identify the intellectual structure of expanded audit reporting (EAR), offers a quantitative summation of prominent themes, contributors and knowledge gaps and provides suggestions for further research.

Design/methodology/approach

This research uses various bibliometric techniques, including co-word and co-citation analysis for EAR science mapping, based on 123 papers from Scopus Database between 1991 and 2022.

Findings

The results show EAR research is focused on Audit Quality; Auditor Liability and Litigation; Communicative Value and Readability; Audit Fees; and Disclosure. Regarding EAR research, Brasel et al. (2016), article is the most cited paper, Bédard J. is the most cited author, Laval University is the most influential university, The Accounting Review is the most cited journal and USA is the leading country. Furthermore, the results show that in common law countries, in which shareholder rights and litigation risk is high, topics such as disclosure quality and audit litigation have been addressed more; and in civil legal system countries, which usually favor stakeholders’ rights, topics of gender diversity or corporate governance have been more studied.

Practical implications

This research has practical implications for standard setters and regulators, who can identify important, overlooked and emerging issues and consider them in future policies and standards.

Originality/value

This paper contributes to the literature by providing a more objective and comprehensive status of the accounting research on EAR, identifying the gaps in the literature and proposing a direction for future research to continue the discussion on the value-relevance of EAR to achieve more transparency and less audit expectation gap.

Details

Meditari Accountancy Research, vol. 32 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 29 August 2017

Elsie C. Ameen and Daryl M. Guffey

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting

Abstract

This chapter includes a citation analysis of the first 16 volumes of Advances in Accounting Education: Teaching and Curriculum Innovations (henceforth, Advances in Accounting Education). Using this analysis, we identified the top 20 articles of the 195 articles published. This analysis provides an understanding of the relative contribution and impact of the papers published in Advances in Accounting Education, and the information provides past authors with a measure of how their contributions compare with the contributions of other authors. Also, this analysis may be valuable for potential contributors who are developing a research topic in that it will enable them to identify the types of articles that have traditionally had the greatest impact.

We also identify the top 30 authors of the 383 who have published in the journal. This analysis not only gives feedback to the authors listed, but also helps accounting education researchers identify authors whose work may be relevant to their interests.

We report the research categories (issues) and methodologies used for all articles published from 1998 to 2015 in Advances in Accounting Education. We also compare the research issues and research methodologies used in Advances in Accounting Education to those in the Journal of Accounting Education and Issues in Accounting Education for the period 2006–2015. Authors considering submitting a manuscript to one of these journals can use this information to determine which journal might be the best fit for their work.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78743-343-4

Keywords

Article
Publication date: 7 April 2015

Dilani Kanishka Abeyrathne

This study aims to make recommendations for library collection development because undergraduates expect to satisfy their information need for research activities through library…

1258

Abstract

Purpose

This study aims to make recommendations for library collection development because undergraduates expect to satisfy their information need for research activities through library collection. Therefore librarian should assess whether the library is adequately responding their research demands. This can be answered by analyzing citations in the dissertations.

Design/methodology/approach

The study analyzed 8,224 citations from 204 undergraduate dissertations submitted to the Faculty of Agriculture, University of Peradeniya, Sri Lanka, in 2012. The most cited format was determined. Bradford’s law was applied to prepare a ranked list of journals. Accessibility of each core journals was observed and recommendations were made for collection development.

Findings

Journals were the most cited format. Data sets were fit with either the verbal formula or mathematical formula of the Bradford’s law. Core journals were determined. Core journals were accessible via number of ways. Some journals are subscribed by the Agriculture or via databases through UGC consortia (through University of Peradeniya’s library network) or open access journals. There are several journals in which the free access is available through Sri Lanka Journals OnLine. Based on the results, recommendations were made for collection development.

Originality/value

The paper provides useful insight for collection development for research demand, Agriculture Library, University of Peradeniya, Sri Lanka.

Details

Collection Building, vol. 34 no. 2
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 17 October 2019

Ali Ouchi, Mohammad Karim Saberi, Nasim Ansari, Leila Hashempour and Alireza Isfandyari-Moghaddam

The purpose of this paper is to study the presence of highly cited papers of Nature in social media websites and tools. It also tries to examine the correlation between altmetric…

Abstract

Purpose

The purpose of this paper is to study the presence of highly cited papers of Nature in social media websites and tools. It also tries to examine the correlation between altmetric and bibliometric indicators.

Design/methodology/approach

This descriptive study was carried out using altmetric indicators. The research sample consisted of 1,000 most-cited articles in Nature. In February 2019, the bibliographic information of these articles was extracted from the Scopus database. Then, the titles of all articles were manually searched on Google, and by referring to the article in the journal website and altmetric institution, the data related to social media presence and altmetric score of articles were collected. The data were analyzed using Microsoft Excel and SPSS.

Findings

According to the results of the study, from 1,000 articles, 989 of them (98.9 per cent) were mentioned at least once in different social media websites and tools. The most used altmetric source in highly cited articles was Mendeley (98.9 per cent), followed by Citeulike (79.8 per cent) and Wikipedia (69.4 per cent). Most Tweets, blog posts, Facebook posts, news stories, readers in Mendeley, Citeulike and Connotea and Wikipedia citations belonged to the article titled “Mastering the game of Go with deep neural networks and tree search”. The highest altmetric score was 3,135 which belonged to this paper. Most tweeters and articles’ readers were from the USA. The membership type of the tweeters was public membership. In terms of fields of study, most readers were PhD students in Agricultural and Biological Sciences. Finally, the results of Spearman’s Correlation revealed positive significant statistical correlation between all altmetric indicators and received citations of highly cited articles (p-value = 0.0001).

Practical implications

The results of this study can help researchers, editors and editorial boards of journals better understand the importance and benefits of using social media and tools to publish articles.

Originality/value

Altmetrics is a relatively new field, and in particular, there are not many studies related to the presence of articles in various social media until now. Accordingly, in this study, a comprehensive altmetric analysis was carried out on 1000 most-cited articles of one of the world's most reliable journals.

Details

Information Discovery and Delivery, vol. 47 no. 4
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 3 October 2008

Kim Hong Yeoh and Kiran Kaur

The purpose of this paper is to examine the publication output of Research in Higher Education for subject support in collection development in the light of growing interest in…

1584

Abstract

Purpose

The purpose of this paper is to examine the publication output of Research in Higher Education for subject support in collection development in the light of growing interest in diversified domains of research in higher education.

Design/methodology/approach

The paper presents a quantitative analysis of 202 articles published in Research in Higher Education from 2000 to 2005. It employs bibliometric analysis to investigate the publication distribution, authorship patterns, research collaborations among scholars, and citation analysis to profile surrogated information for higher education resource management.

Findings

Analysis of 40 issues of publications revealed a diversified usage pattern of bibliographic reference sources by contributing researchers, with a cumulative total of citations being 8,374. A positive trend in research collaboration of contributing authors, and a steady growth in the use of reference sources, periodicals and web documents in the citations signify the trend of scholarly communication of research works in the electronic age. Similar to other disciplines of research findings, journals and books were the most cited source materials for researchers discussed.

Originality/value

This paper serves as a window to understanding the scientific productivity of contributing scholars, specifically in the field of higher education. This may assist researchers' and stakeholders' collection management decisions, and provide a referencing source for library professionals and policy makers.

Details

Collection Building, vol. 27 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 4 June 2018

Magaly Gaviria-Marin, Jose M. Merigo and Simona Popa

In 2017, the Journal of Knowledge Management (JKM) celebrates its 20th anniversary. This study aims to show an updated analysis of their publications to provide a general overview…

4735

Abstract

Purpose

In 2017, the Journal of Knowledge Management (JKM) celebrates its 20th anniversary. This study aims to show an updated analysis of their publications to provide a general overview of the journal, focusing on a bibliometric analysis of its publications between 1997 and 2016.

Design/methodology/approach

The methodology involves two procedures: a performance analysis and a science mapping analysis of JKM. The performance analysis uses a series of bibliometric indicators such as h-index, productivity and citations. This analysis considers different dimensions, including papers, authors, universities and countries. VOSviewer software is used to carry out the mapping of science of JKM, which, based on the concurrence of key words and co-citation points of view, seeks to graphically analyze the structure of the references of this journal.

Findings

There is a positive evolution in the number of publications (although with certain oscillations), which shows a growing interest in publishing in JKM. The USA and the UK lead the publications in this journal, although at a regional level, Europe is the most productive. The low participation of emerging economies in JKM is also observed.

Practical implications

The paper will identify the leading trends in the journal in terms of papers, authors, institutions, countries, journals and keywords. This study is useful for obtaining a quick snapshot of what is happening in the journal.

Originality/value

From the historical record of JKM publications, this study presents an exclusive bibliometric analysis of its publications until 2016 and identifies its main trends.

Details

Journal of Knowledge Management, vol. 22 no. 8
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 14 November 2016

Neelam Bharti and Jean Bossart

A citation analysis was conducted on publications of the faculty from the University of Florida (UF), Department of Chemical Engineering. The analysis was undertaken to gain a…

Abstract

Purpose

A citation analysis was conducted on publications of the faculty from the University of Florida (UF), Department of Chemical Engineering. The analysis was undertaken to gain a better understanding of the research programs in chemical engineering and to examine how the library aligns its research support through resources and journals to the needs of the department’s faculty. The analysis focused on where the faculty published, their most frequently cited resources, and what growth patterns were evident. The paper aims to discuss these issues.

Design/methodology/approach

Five years of publications (2011-2015) by the UF chemical engineering faculty were included in the analysis. Web of Science was used to compile a list of the articles published in peer-reviewed journals as well as the citations.

Findings

Faculty were found to have published 279 articles in the last five years, with 27 percent of those articles shared by five journals, and with an average impact factor of 3.459. Applied Physics Letters was the most cited journal and Advanced Materials had the highest impact factor of 17.493. The library owned 95 percent of the publications in which faculty published their work and at least 82 percent of the resources cited in their publications. The pattern of the publications was not consistent and the most articles in one year (69) were published in 2013.

Originality/value

Since this study focused on the current patterns regarding where the faculty are publishing and citing, it should be a fairly accurate indicator of their future needs. Therefore, the study impacts decisions regarding future directions by enabling the library to maintain a high-quality collection for the faculty.

Details

Performance Measurement and Metrics, vol. 17 no. 3
Type: Research Article
ISSN: 1467-8047

Keywords

Article
Publication date: 1 December 2003

Rose B. Okiy

A total of 4,012 citations in 70 postgraduate dissertations in education submitted to the Delta State University Library between 1992 and 2002 were studied. Most post graduate…

1021

Abstract

A total of 4,012 citations in 70 postgraduate dissertations in education submitted to the Delta State University Library between 1992 and 2002 were studied. Most post graduate students in education used more textbooks (60.3 per cent), than other forms of library materials. Four of the top ranked journals, including the most popularly used – the West African Journal of Education (WAJE) – are available in the library. A total of 12 (66.7 per cent) of the 18 most popularly used journals are US publications, thus creating the need for Delta State University Library to improve on its local journal collection. Of the 18 most cited journals, six (33.3 per cent) ranked among the list of significant journals in the field of education.

Details

Collection Building, vol. 22 no. 4
Type: Research Article
ISSN: 0160-4953

Keywords

Article
Publication date: 27 September 2022

Josélia Elvira Teixeira and Ana Teresa Tavares-Lehmann

This paper aims to provide a comprehensive, systematic review of the literature on Industry 4.0 – and on the trends and implications of the digitalization of manufacturing – from…

Abstract

Purpose

This paper aims to provide a comprehensive, systematic review of the literature on Industry 4.0 – and on the trends and implications of the digitalization of manufacturing – from the perspective of business and economics.

Design/methodology/approach

A bibliometric methodology was used, allowing to extract rigorously the relevant literature, leading to a purposefully constructed database of peer-reviewed publications depicting the state of the art in this area. A quantitative analysis of the key characteristics of – and trends emanating from – the literature was performed, and results were presented in a graphic way using the VOSViewer software as a mapping tool. Relevant thematic clusters were identified, and promising future research avenues were identified.

Findings

This literature is extremely recent – 90% of the publications are from 2019 and 2020, and the leading journal publishing in this area is the Journal of Manufacturing Technology Management. Key clusters identified relate digital transformation to value chains; a close link is observed between Industry 4.0 technologies and business models; a strong connection to sustainability is also clear; and the implications of Industry 4.0 for human resources management are, not surprisingly, extremely relevant.

Originality/value

This is, to the best of the authors’ knowledge, the most comprehensive systematic review linking specifically Industry 4.0 to the business and economics literature, bridging with recent, state-of-the-art research in the economics/business and technological fields. This contribution may be very helpful to researchers interested in understanding the key trends and opportunities offered by this area.

Details

Competitiveness Review: An International Business Journal , vol. 33 no. 2
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 2 June 2022

Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and…

Abstract

Purpose

This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals.

Design/methodology/approach

This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings.

Findings

This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings.

Practical implications

Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field.

Social implications

Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact.

Originality/value

To the best of the authors’ knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand.

Details

Sustainability Accounting, Management and Policy Journal, vol. 13 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

11 – 20 of over 1000