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 2022-01-01 to 2026-01-01.)
ArticleCitations
Editorial Policy49
Editorial Policy37
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting36
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates33
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?23
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?21
Covers and Front Matter20
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments19
Political Turnover and Audit Opinion: Evidence from China18
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations18
Editorial Policy18
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?17
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality17
The Consequences of Dividing Responsibility for an Audit Engagement17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1216
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools14
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic13
Covers and Front Matter13
Editorial Policy13
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures12
Editorial Policy11
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research11
Research Forum on COVID-19: Implications for Audits and the Audit Profession11
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings10
Editorial Policy10
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits9
Cataloging the Marketplace of Assurance Services9
Client Employee Training and Audit Efficiency9
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements9
Audit Office Effectiveness and Efficiency9
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status8
Covers and Front Matter8
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-198
Do Nonaudit Services Attract Regulatory Scrutiny?8
Related Party Transactions and Audit Fees: Indian Evidence8
Always Feeling Behind: Women Auditors' Experiences during COVID-197
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks7
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses6
More than Making Copies: Survey Evidence on the Work of Novice Auditors6
Superstition, Risk Aversion, and Audit Quality: Evidence from China5
Covers and Front Matter5
A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics5
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications4
Editorial Policy4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners4
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners4
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?4
Accounting Personnel Quality, Audit Risk, and Auditor Responses4
Avoidance of Goodwill Impairments via Auditor Choice4
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients4
Do Auditors Price Common Ownership?4
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