Prüfungsforschung im deutschen Sprachraum – Bestandsaufnahme, Entwicklungstendenzen und Herausforderungen |
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Authors: | Klaus Ruhnke Stefanie Schmitz |
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Institution: | 1. Unternehmensrechnung und Wirtschaftsprüfung, FACTS Department, Boltzmannstr. 20, 14195, Berlin, Deutschland
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Abstract: | National and European regulatory initiatives like the Bologna process frame the conditions for research activities at universities. The changed conditions increase the pressure to publish articles in highly-ranked, mostly international academic journals. It seems likely that expectations of the international research community will affect the applied research methods, the regional focus of the research object and the tendency towards co-authorship. Against this background, the present article conducts a literature review in order to examine the publication activities of German-speaking auditing researchers and discusses further explanations for the observed developments. We examine 308 journal articles by German-speaking auditing researchers between 2000 and 2011. Our analysis documents an increase in the number of articles over time as well as an increase in articles in highly ranked journals. In recent years a higher share of the research applies empirical methods, in particular statistical interference. A dominant topic of the articles is the audit market and environment. Thematic focuses vary over time, partly due to day to day events. The research object remains focused on a European and especially national context in many cases. We present selected key research results and finally discuss challenges for research activities coming along with the described developments. |
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