Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 13. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-08-01 to 2025-08-01.)
ArticleCitations
Covers and Front Matter41
Editorial Policy34
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?32
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis28
Editorial Policy28
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?21
On Controlling for Misstatement Risk18
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting17
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates16
Covers and Front Matter15
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments14
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations14
Editorial Policy14
Political Turnover and Audit Opinion: Evidence from China13
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?13
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1213
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