Accounting Horizons

Papers
(The H4-Index of Accounting Horizons is 14. 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 2020-07-01 to 2024-07-01.)
ArticleCitations
Key Audit Matters Reports in China: Their Descriptions and Implications of Audit Quality70
Accountant as Digital Innovator: Roles and Competencies in the Age of Automation37
The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession32
Investigating Accountants' Resistance to Move beyond Excel and Adopt New Data Analytics Technology29
A Framework for Auditor Data Literacy: A Normative Position26
Improving the Statistical Power and Reliability of Research Using Amazon Mechanical Turk25
Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Datasets23
Robotic Process Automation (RPA) Implementation Case Studies in Accounting: A Beginning to End Perspective21
Corporate Culture and Financial Reporting Quality17
Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption15
Stakeholder Perceptions of Data and Analytics Based Auditing Techniques15
The Debate Over Subsequent Accounting for Goodwill14
Act or Be Acted Upon: Revolutionizing Accounting Curriculums with Data Analytics14
A Potential Unintended Consequence of Big Data: Does Information Structure Lead to Suboptimal Auditor Judgment and Decision-Making?14
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