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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:

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: 50

Showing 1-25 of 50 citing articles:

Is it all hype? ChatGPT’s performance and disruptive potential in the accounting and auditing industries
Marc Eulerich, Aida Sanatizadeh, Hamid Vakilzadeh, et al.
Review of Accounting Studies (2024) Vol. 29, Iss. 3, pp. 2318-2349
Open Access | Times Cited: 19
Does corporate digital transformation improve capital market transparency? Evidence from China
Bin Gao, Mimi Qin, Jun Xie
The North American Journal of Economics and Finance (2025), pp. 102363-102363
Closed Access | Times Cited: 2
Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions
Mustafa Raza Rabbani
Journal of Accounting & Organizational Change (2024)
Closed Access | Times Cited: 13
Cognitive biases in accounting judgment and decision making: a review, a typology, and a future research agenda
Riccardo Camilli, Matteo Cristofaro, Ivo Hristov, et al.
Accounting Forum (2025), pp. 1-30
Closed Access | Times Cited: 1
Artificial Intelligence and Financial Reporting Quality
Divya Anantharaman, Andrea Rozario, Chanyuan Zhang
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 17
The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making
Adriana Tiron‐Tudor, Waymond Rodgers, Delia Deliu
Accounting Auditing & Accountability Journal (2024)
Closed Access | Times Cited: 7
Warranty Provisions: Machine-Learning Versus Human Estimates
Martin Becker, Simon Schölzel
European Accounting Review (2025), pp. 1-30
Open Access
How does artificial intelligence shock affect labor income distribution? Evidence from China
Xiamin Fan, Yuhui Wu, Yucheng Zhou, et al.
Pacific-Basin Finance Journal (2025), pp. 102691-102691
Closed Access
Readiness for artificial intelligence adoption by auditors in emerging countries – a PLS-SEM analysis of Moroccan firms
Issam Benhayoun, Salma Bougrine, Aimad Sassioui
Journal of financial reporting & accounting (2025)
Closed Access
Online reviews generated by generative artificial intelligence versus human: A study of perceived differences and user adoption behavior
Xusen Cheng, Ang Zeng, Bo Yang, et al.
Electronic Commerce Research and Applications (2025), pp. 101497-101497
Closed Access
Artificial Intelligence and Digital Financial Inclusion
Peterson K Ozili
Studies in computational intelligence (2025), pp. 261-274
Closed Access
Artificial Intelligence Adoption in Smaller Audit Practices
Mohd Syazwan Karim, Nur Farahah Mohd Pauzi, Adriana Shamsudin, et al.
Information Management and Business Review (2025) Vol. 17, Iss. 1(I)S, pp. 241-250
Closed Access
Internal Controls and Financial Reporting Accuracy in Hotels: The Role of Management Commitment and Employee Training
Richmell Baaba Amanamah, Prince Dacosta Anaman, Ibrahim Anyass Ahmed, et al.
SEISENSE Business Review (2025) Vol. 5, Iss. 1, pp. 29-49
Open Access
A Comparison of Artificial Intelligence and Human Responses in Audit Experiments
Nikki L. MacKenzie, James Moon, Susan Rykowski, et al.
SSRN Electronic Journal (2025)
Closed Access
CEO charity involvement and corporate performance in promoting stakeholders’ interest
Eddy Cardinaels, Yu Flora Kuang, Jingwen Zhang
Accounting and Business Research (2025), pp. 1-38
Open Access
News in Financial Measures
Francesca Magli, Andrea Amaduzzi
(2025), pp. 45-127
Closed Access
Emerging Technologies Revolutionizing the Accounting Profession–Practical Applications
Adriana Shamsudin, Mohd Noor Azli Ali Khan, Ahmad Jusoh
Information Management and Business Review (2025) Vol. 17, Iss. 1(I), pp. 126-136
Closed Access
Financial and Administrative Management Models for Digital Ventures: A Literature Review
Laura Constanza Gallego Cossio, Ludivia Hernández Aros, Darío Rodríguez Perdomo, et al.
Journal of risk and financial management (2025) Vol. 18, Iss. 4, pp. 214-214
Open Access
Improving the Production and Reviewing of Design Science Research in Accounting
Noah Myers, Mason C. Snow, Nathan Waddoups, et al.
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 3
Intelligent BiLSTM-Attention-IBPNN Method for Anomaly Detection in Financial Auditing
Shuixiang Wang
IEEE Access (2024) Vol. 12, pp. 90005-90015
Open Access | Times Cited: 3
Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data
Joseph F. Brazel, Keith L. Jones, Qiyang Lian
Journal of Forensic Accounting Research (2024) Vol. 9, Iss. 1, pp. 23-57
Closed Access | Times Cited: 3
Artificial Intelligence in Auditing: A Conceptual Framework for Auditing Practices
Diogo Leocádio, Luís Malheiro, Jo�ão Reis
Administrative Sciences (2024) Vol. 14, Iss. 10, pp. 238-238
Open Access | Times Cited: 3
The Role of Artificial Intelligence and Big Data Analytics in Shaping the Future of Professions in Industry 6.0: Perspectives from an Emerging Market
Delia Deliu, Andrei Olariu
Electronics (2024) Vol. 13, Iss. 24, pp. 4983-4983
Open Access | Times Cited: 2
How Does Artificial Intelligence Affect Managers’ Assessment of Tax Risk?
Trent Krupa, Michele Mullaney
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 1
Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves
Yuval Millo, Crawford Spence, Ruowen Xu
Accounting Organizations and Society (2024) Vol. 113, pp. 101567-101567
Closed Access | Times Cited: 1
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