Exclusion criteria
| Type of publication Research focus | • Conference proceedings, reviews, letters, notes, editorials, books, book chapters, conference reviews, debates, commentaries, dissertations• Articles with a focus on audit of private firms or on private companies or all other papers where the discussion concerns audit but not related to public sector auditing |
| JQL list | • Articles that are published in journals not included in the JQL list |
| JQL list subject areas | • Articles that are classified in the subject area of JQL list but not in “Finance and Accounting” journals and “Public Sector Management” journals |
| Type of publication | • Conference proceedings, reviews, letters, notes, editorials, books, book chapters, conference reviews, debates, commentaries, dissertations• Articles with a focus on audit of private firms or on private companies or all other papers where the discussion concerns audit but not related to public sector auditing |
| JQL list | • Articles that are published in journals not included in the JQL list |
| JQL list subject areas | • Articles that are classified in the subject area of JQL list but not in “Finance and Accounting” journals and “Public Sector Management” journals |