Auditing-A Journal of Practice & Theory

Papers
(The TQCC of Auditing-A Journal of Practice & Theory is 4. 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 2021-09-01 to 2025-09-01.)
ArticleCitations
Covers and Front Matter43
Editorial Policy35
Editorial Policy33
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?30
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting28
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?18
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates18
Covers and Front Matter16
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis16
Political Turnover and Audit Opinion: Evidence from China15
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations14
Editorial Policy14
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality14
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1213
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments13
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?13
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic12
Editorial Policy11
The Consequences of Dividing Responsibility for an Audit Engagement11
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research10
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures10
Covers and Front Matter10
Editorial Policy9
Research Forum on COVID-19: Implications for Audits and the Audit Profession9
Cataloging the Marketplace of Assurance Services8
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings8
Editorial Policy8
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?8
Audit Office Effectiveness and Efficiency8
Financial Statement Disaggregation and Auditor Effort8
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits7
Covers and Front Matter7
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-197
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements7
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status7
Client Employee Training and Audit Efficiency7
More than Making Copies: Survey Evidence on the Work of Novice Auditors6
Related Party Transactions and Audit Fees: Indian Evidence6
Always Feeling Behind: Women Auditors' Experiences during COVID-196
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?6
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses5
Accounting Firm Association Membership and Small Audit Firm Growth5
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks5
Covers and Front Matter4
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence4
Superstition, Risk Aversion, and Audit Quality: Evidence from China4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences4
Do Auditors Price Common Ownership?4
Editorial Policy4
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards4
0.050935029983521