Auditing-A Journal of Practice & Theory

Papers
(The TQCC of Auditing-A Journal of Practice & Theory is 6. 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Editorial Policy61
Editorial Policy44
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting43
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?37
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?26
Covers and Front Matter25
Editorial Policy24
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality23
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations23
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?22
Political Turnover and Audit Opinion: Evidence from China22
The Consequences of Dividing Responsibility for an Audit Engagement19
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic18
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1218
Editorial Policy17
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools17
Covers and Front Matter17
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures14
Grammatical Errors, Financial Reporting Quality, and Audit Engagement Risk13
Editorial Policy12
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings12
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research12
Do Nonaudit Services Attract Regulatory Scrutiny?11
Cataloging the Marketplace of Assurance Services11
Audit Office Effectiveness and Efficiency11
A Review of Materiality Research in Auditing and Assurance Services11
Client Employee Training and Audit Efficiency11
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status10
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits10
Covers and Front Matter9
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-199
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements9
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks8
Related Party Transactions and Audit Fees: Indian Evidence7
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses7
Always Feeling Behind: Women Auditors' Experiences during COVID-197
More than Making Copies: Survey Evidence on the Work of Novice Auditors7
The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence7
Superstition, Risk Aversion, and Audit Quality: Evidence from China6
Do Auditors Price Common Ownership?6
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?6
Covers and Front Matter6
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence6
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards6
A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics6
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences6
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