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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Machine learning improves accounting estimates: evidence from insurance payments
Kexing Ding, Baruch Lev, Xuan Peng, et al.
Review of Accounting Studies (2020) Vol. 25, Iss. 3, pp. 1098-1134
Closed Access | Times Cited: 132

Showing 1-25 of 132 citing articles:

Using machine learning to detect misstatements
Jeremy Bertomeu, Edwige Cheynel, Eric Floyd, et al.
Review of Accounting Studies (2020) Vol. 26, Iss. 2, pp. 468-519
Closed Access | Times Cited: 163
Man Versus Machine: Complex Estimates and Auditor Reliance on Artificial Intelligence
Benjamin P. Commerford, Sean A. Dennis, Jennifer R. Joe, et al.
Journal of Accounting Research (2021) Vol. 60, Iss. 1, pp. 171-201
Closed Access | Times Cited: 130
Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data
XI CHEN, YANG HA CHO, Yiwei Dou, et al.
Journal of Accounting Research (2022) Vol. 60, Iss. 2, pp. 467-515
Closed Access | Times Cited: 89
Explainable Artificial Intelligence (XAI) in auditing
Chanyuan Zhang, Soohyun Cho, Miklos A. Vasarhelyi
International Journal of Accounting Information Systems (2022) Vol. 46, pp. 100572-100572
Closed Access | Times Cited: 84
Machine learning in marketing: A literature review, conceptual framework, and research agenda
Eric W.T. Ngai, Yuanyuan Wu
Journal of Business Research (2022) Vol. 145, pp. 35-48
Closed Access | Times Cited: 83
Ethical impact of artificial intelligence in managerial accounting
Chao Zhang, Weidong Zhu, Jun Dai, et al.
International Journal of Accounting Information Systems (2023) Vol. 49, pp. 100619-100619
Closed Access | Times Cited: 64
How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
Cassandra Estep, Emily E. Griffith, Nikki L. MacKenzie
Review of Accounting Studies (2023) Vol. 29, Iss. 3, pp. 2798-2831
Closed Access | Times Cited: 47
Examining the research taxonomy of artificial intelligence, deep learning & machine learning in the financial sphere—a bibliometric analysis
Ajithakumari Vijayappan Nair Biju, Ann Susan Thomas, J Thasneem
Quality & Quantity (2023) Vol. 58, Iss. 1, pp. 849-878
Open Access | Times Cited: 41
Auditors’ decision-making aid for going concern audit opinions through machine learning analysis
Eunbae Lee, Dave Tahmoush
International Journal of Accounting Information Systems (2025) Vol. 56, pp. 100732-100732
Closed Access | Times Cited: 1
Learning from Machine Learning in Accounting and Assurance
Soohyun Cho, Miklos A. Vasarhelyi, Ting Sun, et al.
Journal of Emerging Technologies in Accounting (2020) Vol. 17, Iss. 1, pp. 1-10
Closed Access | Times Cited: 70
Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions
Steen Nielsen
Journal of Accounting & Organizational Change (2022) Vol. 18, Iss. 5, pp. 811-853
Closed Access | Times Cited: 50
The effects of person‐specific, task, and environmental factors on digital transformation and innovation in auditing: A review of the literature
Dereck Barr‐Pulliam, Helen L. Brown‐Liburd, Ivy Munoko
Journal of International Financial Management and Accounting (2022) Vol. 33, Iss. 2, pp. 337-374
Closed Access | Times Cited: 44
Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future
Mikko Ranta, Mika Ylinen, Marko Järvenpää
European Accounting Review (2022) Vol. 32, Iss. 3, pp. 607-636
Open Access | Times Cited: 43
Artificial intelligence and the changing landscape of accounting: a viewpoint
John Kommunuri
Pacific Accounting Review (2022) Vol. 34, Iss. 4, pp. 585-594
Closed Access | Times Cited: 42
Prediction of environmental controversies and development of a corporate environmental performance rating methodology
Jan Svanberg, Tohid Ardeshiri, Isak Samsten, et al.
Journal of Cleaner Production (2022) Vol. 344, pp. 130979-130979
Open Access | Times Cited: 38
Artificial intelligence applications implication for ESG performance: can digital transformation of enterprises promote sustainable development?
Rongxin Chen, Tianxing Zhang
Chinese Management Studies (2024)
Closed Access | Times Cited: 13
Machine learning in business and finance: a literature review and research opportunities
Hanyao Gao, Gang Kou, Haiming Liang, et al.
Financial Innovation (2024) Vol. 10, Iss. 1
Open Access | Times Cited: 10
Machine Learning for Predicting Corporate Violations: How Do CEO Characteristics Matter?
Ruijie Sun, Feng Liu, Yinan Li, et al.
Journal of Business Ethics (2024) Vol. 195, Iss. 1, pp. 151-166
Closed Access | Times Cited: 9
Machine learning improves accounting: discussion, implementation and research opportunities
Jeremy Bertomeu
Review of Accounting Studies (2020) Vol. 25, Iss. 3, pp. 1135-1155
Closed Access | Times Cited: 51
Machine learning-based automation of accounting services: An exploratory case study
Rodrigo Simon Bavaresco, Luan Carlos Nesi, Jorge Luís Victória Barbosa, et al.
International Journal of Accounting Information Systems (2023) Vol. 49, pp. 100618-100618
Closed Access | Times Cited: 18
AI and the Accounting Profession: Views from Industry and Academia
J. Efrim Boritz, Theophanis C. Stratopoulos
Journal of Information Systems (2023) Vol. 37, Iss. 3, pp. 1-9
Closed Access | Times Cited: 18
Predicting accounting fraud using imbalanced ensemble learning classifiers – evidence from China
Md Jahidur Rahman, Hongtao Zhu
Accounting and Finance (2023) Vol. 63, Iss. 3, pp. 3455-3486
Open Access | Times Cited: 17
Artificial Intelligence and Financial Reporting Quality
Divya Anantharaman, Andrea M. Rozario, Chanyuan Zhang
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 17
Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives
Raluca Guse, Marian Dragos Mangiuc
Amfiteatru Economic (2022) Vol. 24, Iss. 59, pp. 252-252
Open Access | Times Cited: 22
How to realize the full potentials of artificial intelligence (AI) in digital economy? A literature review
Haiming Hang, Zhifeng Chen
Journal of Digital Economy (2022) Vol. 1, Iss. 3, pp. 180-191
Open Access | Times Cited: 22
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