Title: Citation analysis of audit fee determinants literature

Authors: Naqi Sayed

Addresses: Faculty of Business Administration, Lakehead University, 955 Oliver Road, Thunder Bay ON P7A7Z4, Canada

Abstract: The study reviews 438 journal articles that were published during 1980-2017 relating to audit fee determinants and identifies journals, articles, and authors that have contributed substantially to the discourse as measured by citations. The review is based on articles available on ABI/Inform, Science Direct, ProQuest, and Wiley Online Library. Total citations, threshold citations, fractional citations, and citation per year techniques were used for the analysis. To our knowledge, there are no known systematic reviews of research literature that assesses the influence of journals, research papers, and authors who have helped shape the discourse around this issue. Among other insights, we found that the literature on audit fee determinants exhibits three distinct periods in terms of research impact. Post 2008 have seen significant increase in number of articles, however, with limited impact.

Keywords: audit fee; systematic literature review; citation analysis; threshold citations; fractional citations.

DOI: 10.1504/AJFA.2023.134712

American Journal of Finance and Accounting, 2023 Vol.7 No.2, pp.71 - 89

Received: 04 Oct 2022
Accepted: 17 Jun 2023
Published online: 07 Nov 2023 *