{"id":"https://openalex.org/W1970106676","doi":"https://doi.org/10.1108/02686900810908463","title":"Changes in the importance of topics in auditing education: 2000\u20102005","display_name":"Changes in the importance of topics in auditing education: 2000\u20102005","publication_year":2008,"publication_date":"2008-10-10","ids":{"openalex":"https://openalex.org/W1970106676","doi":"https://doi.org/10.1108/02686900810908463","mag":"1970106676"},"language":"en","primary_location":{"id":"doi:10.1108/02686900810908463","doi":"https://doi.org/10.1108/02686900810908463","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900810908463","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5074517401","display_name":"Jack L. Armitage","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I122266389","display_name":"University of Nebraska at Omaha","ror":"https://ror.org/04yrkc140","country_code":"US","type":"education","lineage":["https://openalex.org/I122266389"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Jack Armitage","raw_affiliation_strings":["Department of Accounting, University of Nebraska at Omaha, Omaha, Nebraska, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, University of Nebraska at Omaha, Omaha, Nebraska, USA","institution_ids":["https://openalex.org/I122266389"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5074517401"],"corresponding_institution_ids":["https://openalex.org/I122266389"],"apc_list":null,"apc_paid":null,"fwci":5.2019,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.96079194,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"23","issue":"9","first_page":"935","last_page":"959"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12671","display_name":"Management and Marketing Education","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditing-education","display_name":"auditing education","score":0.9900000095367432},{"id":"https://openalex.org/keywords/auditing-curriculum","display_name":"auditing curriculum","score":0.7429999709129333},{"id":"https://openalex.org/keywords/course-topics","display_name":"course topics","score":0.40700000524520874},{"id":"https://openalex.org/keywords/audit-risk","display_name":"audit risk","score":0.8080000281333923},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9559999704360962},{"id":"https://openalex.org/keywords/audit-evidence","display_name":"audit evidence","score":0.9070000052452087},{"id":"https://openalex.org/keywords/financial-statement-assertions","display_name":"financial statement assertions","score":0.8080000281333923},{"id":"https://openalex.org/keywords/materiality","display_name":"materiality","score":0.6549999713897705},{"id":"https://openalex.org/keywords/fraud-awareness","display_name":"fraud awareness","score":0.7459999918937683},{"id":"https://openalex.org/keywords/working-papers","display_name":"working papers","score":0.8809999823570251},{"id":"https://openalex.org/keywords/assurance-services","display_name":"assurance services","score":0.6790000200271606},{"id":"https://openalex.org/keywords/it-audit","display_name":"information systems auditing","score":0.8489999771118164},{"id":"https://openalex.org/keywords/auditor-legal-liability","display_name":"auditor legal liability","score":0.7710000276565552},{"id":"https://openalex.org/keywords/computer-auditing","display_name":"computer auditing","score":0.6100000143051147},{"id":"https://openalex.org/keywords/course-prerequisites","display_name":"course prerequisites","score":0.5550000071525574},{"id":"https://openalex.org/keywords/curriculum-change-over-time","display_name":"curriculum change over time","score":0.6579999923706055},{"id":"https://openalex.org/keywords/accounting-education-reform","display_name":"accounting education reform","score":0.35499998927116394}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.9212996959686279},{"id":"https://openalex.org/C164226766","wikidata":"https://www.wikidata.org/wiki/Q7293202","display_name":"Rank (graph theory)","level":2,"score":0.5052295327186584},{"id":"https://openalex.org/C14036430","wikidata":"https://www.wikidata.org/wiki/Q3736076","display_name":"Function (biology)","level":2,"score":0.46879467368125916},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4552463889122009},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4272868037223816},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.36891913414001465},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.24708205461502075},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2371167540550232},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.09741032123565674},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1108/02686900810908463","doi":"https://doi.org/10.1108/02686900810908463","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900810908463","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eme:maj000:02686900810908463","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/02686900810908463.html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:majpps:02686900810908463","doi":null,"is_oa":false,"landing_page_url":"https://www.emerald.com/insight/content/doi/10.1108/02686900810908463/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:eme:majpps:v:23:y:2008:i:9:p:935-959","doi":null,"is_oa":false,"landing_page_url":"http://www.emeraldinsight.com/10.1108/02686900810908463?utm_campaign=RePEc&WT.mc_id=RePEc","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6164000034332275,"display_name":"Quality education","id":"https://metadata.un.org/sdg/4"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W90248054","https://openalex.org/W230910337","https://openalex.org/W598350024","https://openalex.org/W1496353331","https://openalex.org/W1499107065","https://openalex.org/W1526545041","https://openalex.org/W1561338087","https://openalex.org/W1563718209","https://openalex.org/W1588718449","https://openalex.org/W1797349550","https://openalex.org/W1963834661","https://openalex.org/W2019696806","https://openalex.org/W2020553934","https://openalex.org/W2040683601","https://openalex.org/W2055673837","https://openalex.org/W2148643693","https://openalex.org/W3122867942","https://openalex.org/W3161565886","https://openalex.org/W4285719527","https://openalex.org/W7164641424"],"related_works":["https://openalex.org/W2143264051","https://openalex.org/W7164671967","https://openalex.org/W130020243","https://openalex.org/W7136207818","https://openalex.org/W1563718209","https://openalex.org/W2080818629","https://openalex.org/W2804445543","https://openalex.org/W7164654547","https://openalex.org/W2040683601","https://openalex.org/W7136154400"],"abstract_inverted_index":{"Purpose":[0],"-":[1,102,124,259,288,346],"The":[2,83,103,113,125,153,347],"auditing":[3,33,48,60,99,199,215,218,231,238,290,309,311,318,336,379],"educational":[4],"process":[5],"needs":[6],"to":[7,22,41,87,282,292,296,305,315,352],"be":[8],"reevaluated":[9],"in":[10,24,58,63,69,77,81,183,206,320,334,340,365,378],"light":[11,321],"of":[12,32,37,53,97,110,144,165,223,265,270,322,376],"changing":[13,324],"conditions":[14],"so":[15,367],"that":[16,228,368],"it":[17],"can":[18,370],"adequately":[19],"prepare":[20],"students":[21,298],"function":[23],"the":[25,35,51,66,70,74,89,108,131,158,180,203,229,245,249,263,268,275,279,284,300,323,353,372],"current":[26,338],"environment.":[27],"Utilizing":[28],"two":[29,111,276,360],"world-wide":[30],"surveys":[31,361],"professors,":[34],"purpose":[36],"this":[38],"paper":[39,84,348],"is":[40,105,233,240,253],"extend":[42],"prior":[43],"research":[44,339],"by":[45,331,356],"identifying":[46],"how":[47],"professors":[49,114,312,369],"rank":[50],"importance":[52,72,184,207,375],"41":[54],"topics":[55,128,156,377],"typically":[56],"included":[57],"an":[59],"course":[61,232],"and,":[62],"addition,":[64],"identify":[65,371],"significant":[67],"changes":[68,333],"topics'":[71],"between":[73,185,274,359],"survey":[75,133,160,271],"conducted":[76],"2000":[78,159,186],"and":[79,95,121,142,149,163,173,187,198,220,248,278,295,302,342,374],"repeated":[80],"2005.":[82],"also":[85],"aims":[86],"examine":[88],"focus,":[90],"emphasis,":[91],"prerequisites,":[92],"required":[93],"status,":[94],"level":[96],"university":[98],"courses.":[100],"Design/methodology/approach":[101],"study":[104],"based":[106],"on":[107,191,236,329],"results":[109,226],"questionnaires.":[112],"surveyed":[115],"were":[116],"identified":[117],"from":[118,130,157],"Hasselback's":[119],"2000-2001":[120],"2005-2006":[122],"Findings":[123],"most":[126,154,250],"important":[127,155],"indicated":[129],"2005":[132,188],"are":[134,161,189,208],"audit":[135,147,167,170],"risk,":[136,168],"understanding":[137,174],"internal":[138,175,192],"control":[139,176],"structures,":[140],"types":[141,162],"sources":[143,164],"evidence,":[145,166],"standard":[146,169],"reports,":[148],"financial":[150,255],"statement":[151],"assertions.":[152],"report,":[171],"materiality,":[172],"structures.":[177],"Topics":[178,201],"with":[179,202,299],"largest":[181,204],"increases":[182],"reports":[190],"control,":[193],"fraud":[194],"awareness,":[195],"working":[196],"papers,":[197],"history.":[200],"decline":[205],"assurance":[209],"services,":[210],"information":[211],"systems":[212],"auditing,":[213,341],"computer":[214],"techniques,":[216],"governmental/not-for-profit":[217],"standards,":[219,337],"legal":[221],"liability":[222],"auditors.":[224],"Other":[225],"show":[227],"first":[230],"usually":[234,241],"focused":[235],"external":[237],"only,":[239],"required,":[242],"offered":[243],"at":[244,362],"undergraduate":[246],"level,":[247],"common":[251],"prerequisite":[252],"intermediate":[254],"accounting.":[256],"Research":[257,260],"limitations/implications":[258],"limitations":[261],"include":[262],"possibility":[264],"non-response":[266],"bias,":[267],"type":[269],"instrument":[272],"used":[273,281],"surveys,":[277],"source":[280],"draw":[283],"sample.":[285],"Practical":[286],"implications":[287],"For":[289],"classes":[291],"remain":[293],"relevant":[294],"equip":[297],"knowledge":[301],"skills":[303],"necessary":[304],"become":[306],"tomorrow's":[307],"successful":[308],"practitioners,":[310],"must":[313],"continue":[314],"reevaluate":[316],"their":[317],"courses":[319],"business":[325],"environment,":[326],"requirements":[327],"placed":[328],"auditors":[330],"society,":[332],"professional":[335],"practitioners'":[343],"needs.":[344],"Originality/value":[345],"makes":[349],"a":[350],"contribution":[351],"existing":[354],"literature":[355],"adding":[357],"comparability":[358],"different":[363],"points":[364],"time":[366],"trends":[373],"education.":[380]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
