Auditing-A Journal of Practice & Theory

Papers
(The TQCC of Auditing-A Journal of Practice & Theory is 5. 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 2021-04-01 to 2025-04-01.)
ArticleCitations
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality50
Covers and Front Matter35
Covers and Front Matter33
Editorial Policy30
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities25
Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research21
Editorial Policy21
Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing20
On Controlling for Misstatement Risk19
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates18
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality17
Audit Office Effectiveness and Efficiency16
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis14
Prior Audit Experience and CFO Financial Reporting Aggressiveness14
Auditor Office Reputation Damage and Their Audit Clients’ Voluntary Disclosures13
Do Chief Audit Executives Matter? Evidence from Turnover Events13
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?13
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting12
Confirmation Bias and Auditor Risk Assessments: Archival Evidence12
Client Employee Training and Audit Efficiency12
The Effect of External Monitoring on Conservative Financial Reporting in the Property-Casualty Insurance Industry12
The Influence of Increased Financial Flexibility on Small Accounting Firms' Public Audit Client Portfolios: Evidence from the Paycheck Protection Program11
Public Communication of Audit Risks and Related-Party Transactions: Evidence from China10
Early Earnings Releases and the Role of Accounting Quality10
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data9
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?9
Partner-Level Cumulative Industry Expertise and Audit Quality8
Covers and Front Matter8
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis8
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness8
Generalist CEOs and Audit Pricing8
Editorial Policy7
Covers and Front Matter7
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams7
Critical Audit Matters: Possible Market Misinterpretation7
Covers and Front Matter7
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research6
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk6
Does the Length of the Cooling-Off Period Affect Audit Quality?6
Editorial Policy6
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments6
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status5
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations5
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners5
Dark Triad Traits and Accounting: An Operating, Reporting, and Assurance Framework5
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions5
Weathering the Storm: Does Voluntary Auditing Forestall Regulatory Sale or Closure of Troubled Community Banks?5
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements5
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