Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 17. 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 2022-07-01 to 2026-07-01.)
ArticleCitations
Editorial Policy62
Editorial Policy45
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting45
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?40
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?27
Covers and Front Matter27
Editorial Policy25
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations24
Political Turnover and Audit Opinion: Evidence from China24
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality24
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?23
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic20
The Consequences of Dividing Responsibility for an Audit Engagement20
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1218
Editorial Policy18
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools18
Covers and Front Matter17
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