AJPTA Journal of Practice & Theory
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Table 2 shows an increasing trend in the number of journals citing AJPT by year.
Table 4 lists the AJPT articles cited 24 or more times.
These articles could be considered the core literature emerging from AJPT.
A positive assessment regarding the influence of AJPT emerges from this 16-year analysis in terms of both the growing number of journals citing it and the increasing number of citations to its contents.
While the SSCI's journal coverage remained quite stable over the 16-year period, Accounting Horizons (originating in 1987:89 citations), Journal of Information Systems (originating in 1987: 55 citations), Behavioral Research in Accounting (originating in 1989: 204 citations) and the European Accounting Review (originating in 1992:48 citations) contributed to the upward trend in citations to AJPT, accounting for 13 percent of the total 3,102 citations.
First, regular issues of AJPT are published only twice per year, thus slowing citation of its contents relative to more frequently published journals.
Finally, an analysis of the focus of specific articles and of authors that have had the most significant impact on the literature through AJPT support the journal's strong allegiance to the themes of auditing practice and the substantial influence of authors with auditing experience.
TABLE 1 Frequency of Citations to AJPT Articles (1985-2000) Excluding Self-Citations Number of Percentage of Articles Total Articles Articles cited 1 time 71 15.