The Most Cited International Studies in Auditing: (Scopus Index Literature Review)

The purpose of this article is to assess the most cited articles in international journals that their subjects are auditing directly to the scope of developments in auditing. In line with this purpose, primarily the journals about accounting education directly in Scopus 3 journals (Auditing, International Journal of Auditing and Current Issues in Auditing) were determined. The scope of this research is the most cited the first 25 articles in Scopus for each journal which published in 2008-2017. These articles were investigated with content analysis. As a result, the content of the studies seems to be mainly composed of the Sarbanes-Oxley Act and its impacts, the quality of the audit, and the PCAOB reports and impacts. To the number of authors, the most articles were written by three or more person, to the authors’ intuitions the most institutions were from USA. It was seen that the highest impact per publication journal was "Auditing", and the lowest impact per publication journal was "Current Issues in Auditing"