Auditing-A Journal of Practice & Theory

Papers
(The H4-Index of Auditing-A Journal of Practice & Theory is 14. 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 2021-06-01 to 2025-06-01.)
ArticleCitations
Covers and Front Matter39
Editorial Policy35
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?34
Editorial Policy32
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis28
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting25
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates25
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?20
On Controlling for Misstatement Risk18
Covers and Front Matter16
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations15
Editorial Policy14
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research14
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments14
Political Turnover and Audit Opinion: Evidence from China14
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