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 2022-08-01 to 2026-08-01.)
ArticleCitations
Editorial Policy64
Editorial Policy47
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting45
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?40
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?29
Covers and Front Matter27
Editorial Policy25
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality25
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations25
Political Turnover and Audit Opinion: Evidence from China24
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?24
The Consequences of Dividing Responsibility for an Audit Engagement20
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 1220
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools19
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic19
Covers and Front Matter18
Editorial Policy18
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures15
Editorial Policy14
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research14
Grammatical Errors, Financial Reporting Quality, and Audit Engagement Risk14
A Review of Materiality Research in Auditing and Assurance Services13
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings13
Audit Office Effectiveness and Efficiency12
Do Audit Committees Manage Legitimacy through Increased Voluntary Reporting? Evidence from a Large-Scale Textual Analysis12
Cataloging the Marketplace of Assurance Services12
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements11
Client Employee Training and Audit Efficiency11
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits11
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status10
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-1910
Covers and Front Matter9
Do Nonaudit Services Attract Regulatory Scrutiny?9
Always Feeling Behind: Women Auditors' Experiences during COVID-198
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks8
Related Party Transactions and Audit Fees: Indian Evidence8
The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence8
More than Making Copies: Survey Evidence on the Work of Novice Auditors8
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses7
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards7
Covers and Front Matter7
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence6
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
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?6
Do Auditors Price Common Ownership?6
Superstition, Risk Aversion, and Audit Quality: Evidence from China6
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