Accounting Horizons

Papers
(The H4-Index of Accounting Horizons is 13. 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 2020-03-01 to 2024-03-01.)
ArticleCitations
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality59
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements41
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation31
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession30
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology25
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk24
A Framework for Auditor Data Literacy: A Normative Position23
Financial Reporting Conservatism and Voluntary CSR Disclosure21
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets19
The Characteristics, Valuation Methods, and Information Use of Valuation Specialists14
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?14
Corporate Culture and Financial Reporting Quality14
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective13
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques13
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