Auditing-A Journal of Practice & Theory

Papers
(The TQCC of Auditing-A Journal of Practice & Theory is 5. 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 Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates25
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting25
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
Political Turnover and Audit Opinion: Evidence from China14
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
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1213
Editorial Policy12
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic12
Covers and Front Matter12
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?12
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures11
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research11
Financial Statement Disaggregation and Auditor Effort10
Research Forum on COVID-19: Implications for Audits and the Audit Profession10
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?10
Editorial Policy10
Editorial Policy9
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings9
Cataloging the Marketplace of Assurance Services9
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status8
Client Employee Training and Audit Efficiency8
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements8
Audit Office Effectiveness and Efficiency8
Related Party Transactions and Audit Fees: Indian Evidence7
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-197
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits7
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?6
Covers and Front Matter6
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks6
Always Feeling Behind: Women Auditors' Experiences during COVID-195
Covers and Front Matter5
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards5
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?5
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence5
More than Making Copies: Survey Evidence on the Work of Novice Auditors5
Accounting Firm Association Membership and Small Audit Firm Growth5
Superstition, Risk Aversion, and Audit Quality: Evidence from China5
Do Auditors Price Common Ownership?5
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