Auditing-A Journal of Practice & Theory

Papers
(The median citation count of Auditing-A Journal of Practice & Theory is 1. 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 2020-12-01 to 2024-12-01.)
ArticleCitations
Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond39
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research34
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research26
Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality25
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis25
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence22
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research19
Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges19
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection18
Diversity of Signing Auditors and Audit Quality15
The Effect of Engagement Auditors on Financial Statement Comparability15
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences15
Generalist CEOs and Audit Pricing15
The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice14
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements14
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities13
On Controlling for Misstatement Risk13
Prior Audit Experience and CFO Financial Reporting Aggressiveness12
How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures12
Tax Non-Audit Services and Client Income Tax Estimation Error12
Audit Partners' Co-Working Experience and Audit Outcomes11
Investor Sentiment and Audit Opinion Shopping10
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors10
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness10
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research9
Auditor Expertise in Mergers and Acquisitions9
Critical Audit Matters: Possible Market Misinterpretation9
Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort9
The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort9
Internal Control Quality and Bank Risk-Taking and Performance8
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge8
Lessons Learned: Challenges When Conducting Interview-Based Research in Auditing and Methods of Coping7
Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy7
More than Making Copies: Survey Evidence on the Work of Novice Auditors7
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications7
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures7
Financial Statement Disaggregation and Auditor Effort7
The Association between Stock Liquidity and Audit Pricing6
Confirmation Bias and Auditor Risk Assessments: Archival Evidence6
Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping6
Auditors' Response to Auditor Business Risk: An Analysis Using Public and Private Companies6
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?6
Do Chief Audit Executives Matter? Evidence from Turnover Events6
Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees5
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal5
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?5
Always Feeling Behind: Women Auditors' Experiences during COVID-195
Research Forum on COVID-19: Implications for Audits and the Audit Profession4
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards4
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?4
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?4
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments4
Making Sense of Ego Depletion: The Replication Crisis, A Path Forward, and Lessons for Accounting Researchers4
The Impact of a Structured Electronic Interacting Brainstorming Platform4
Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing4
Stressed about Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes3
Do Auditors Price Common Ownership?3
Accounting Firm Association Membership and Small Audit Firm Growth3
Early Earnings Releases and the Role of Accounting Quality3
Informativeness of Key Audit Matters: Evidence from China3
The Auditors’ Role in the U.S. Paycheck Protection Program (PPP)3
The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits3
Does the Length of the Cooling-Off Period Affect Audit Quality?3
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness3
Investments in Auditor-Provided Non-Audit Services and Future Operating Performance3
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?3
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates3
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment2
Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations2
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners2
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience2
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions2
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners2
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-192
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data2
The Audit Quality Effects of Small Audit Firm Mergers in the United States1
Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism?1
Accounting Personnel Quality, Audit Risk, and Auditor Responses1
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits1
The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor1
Client Employee Training and Audit Efficiency1
The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment1
Public Communication of Audit Risks and Related-Party Transactions: Evidence from China1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk1
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?1
Component Auditor Use and Lenders’ Perception of Audit Quality1
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk1
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market1
Audit Profession Development and Bank Loan Contracting1
Superstition, Risk Aversion, and Audit Quality: Evidence from China1
'Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality1
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic1
Cataloging the Marketplace of Assurance Services1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners1
Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?1
Auditor Evaluation of Manager's Competence After a Failure in Internal Control1
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