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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:

Explaining the (non-) adoption of advanced data analytics in auditing: A process theory
Felix Krieger, Paul Drews, Patrick Velte
International Journal of Accounting Information Systems (2021) Vol. 41, pp. 100511-100511
Open Access | Times Cited: 88

Showing 1-25 of 88 citing articles:

Is artificial intelligence improving the audit process?
Anastassia Fedyk, James Hodson, Natalya V. Khimich, et al.
Review of Accounting Studies (2022) Vol. 27, Iss. 3, pp. 938-985
Open Access | Times Cited: 170
Artificial intelligence ‐ driven sustainable development: Examining organizational, technical, and processing approaches to achieving global goals
Ignat Kulkov, Julia Kulkova, René Rohrbeck, et al.
Sustainable Development (2023) Vol. 32, Iss. 3, pp. 2253-2267
Open Access | Times Cited: 83
Emerging digital technologies and auditing firms: Opportunities and challenges
Sonia Vitali, Marco Giuliani
International Journal of Accounting Information Systems (2024) Vol. 53, pp. 100676-100676
Open Access | Times Cited: 19
Leveraging information communication technology (ICT) and artificial intelligence (AI) to enhance auditing practices
Mohammed Muneerali Thottoli
Accounting Research Journal (2024) Vol. 37, Iss. 2, pp. 134-150
Closed Access | Times Cited: 16
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
A meta-analysis of factors affecting acceptance of information technology in auditing
akram afsay, Arash Tahriri, Zabihollah Rezaee
International Journal of Accounting Information Systems (2023) Vol. 49, pp. 100608-100608
Closed Access | Times Cited: 24
ANALYZING THE ROLE OF ARTIFICIAL INTELLIGENCE IN IT AUDIT: CURRENT PRACTICES AND FUTURE PROSPECTS
Uzoamaka Iwuanyanwu, Apeh Jonathan Apeh, Olubukola Rhoda Adaramodu, et al.
Computer Science & IT Research Journal (2023) Vol. 4, Iss. 2, pp. 54-68
Open Access | Times Cited: 23
Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain
Macarena Torroba, José Ramón Bertomeu Sánchez, Lidia López, et al.
International Journal of Accounting Information Systems (2025) Vol. 56, pp. 100738-100738
Closed Access | Times Cited: 1
Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance
Arif Perdana, Hwee Hoon Lee, SzeKee Koh, et al.
International Journal of Accounting Information Systems (2021) Vol. 44, pp. 100547-100547
Closed Access | Times Cited: 47
Enablers, barriers and strategies for adopting new technology in accounting
Denise Jackson, Christina R. Allen
International Journal of Accounting Information Systems (2023) Vol. 52, pp. 100666-100666
Open Access | Times Cited: 20
Innovation in Audit and Assurance: A Global Study of Disruptive Technologies
Tom Seidenstein, Kai-Uwe Marten, Giovanni Donaldson, et al.
Journal of Emerging Technologies in Accounting (2024) Vol. 21, Iss. 1, pp. 129-146
Open Access | Times Cited: 5
A systematic literature review of Auditing Practices research landscape and future research propositions using bibliometric analysis
Amar Johri, Raj Kumar Singh
Cogent Business & Management (2024) Vol. 11, Iss. 1
Open Access | Times Cited: 5
Accounting-Analytic Capabilities’ Impact on Management Controls and Performance
Ashish Varma, Anuj Sharma, Adnan Khan
Journal of Computer Information Systems (2025), pp. 1-16
Closed Access
Management Accounting and Artificial Intelligence: A Comprehensive Literature Review and Recommendations for Future Research
Khalid Abbas
The British Accounting Review (2025), pp. 101551-101551
Closed Access
The Impact of Artificial Intelligence Adoption on the Quality of Financial Reports on the Saudi Stock Exchange
Abdulkarim Hamdan J. Alhazmi, Sardar M. N. Islam, Maria Prokofieva
International Journal of Financial Studies (2025) Vol. 13, Iss. 1, pp. 21-21
Open Access
Impact of meta ai on accounting firm performance: implications for the hospitality business in Nigeria
Martins Ajueyitse Otuedon, Gloria Ekemena Okonkwo, Samuel Ejiro Uwhejevwe-Togbolo, et al.
Management (2025) Vol. 3, pp. 138-138
Closed Access
Innovative practices: assessing the impact of robotic process automation adoption on internal audit efficiency in KSA
Zaid Jaradat, Ahmad AL-Hawamleh, Mohannad Obeid Al Shbail, et al.
Journal of Science and Technology Policy Management (2025)
Closed Access
A Framework for the Structured Implementation of Process Mining for Audit Tasks
Tassilo Lars Föhr, Valentin Reichelt, Kai-Uwe Marten, et al.
International Journal of Accounting Information Systems (2025) Vol. 56, pp. 100727-100727
Open Access
Advancing Firm-Level Digital Technology Diffusion: A Hybrid Bibliometric and Framework-Based Systematic Literature Review
Qingyue Shi, Shen Lei
Systems (2025) Vol. 13, Iss. 4, pp. 262-262
Open Access
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective
Neeraj Sharma, Garima Sharma, Mahesh Joshi, et al.
Managerial Auditing Journal (2022) Vol. 37, Iss. 7, pp. 869-885
Closed Access | Times Cited: 19
Critical analysis of integration of ICT and data analytics into the accounting curriculum: A multidimensional perspective
Jacqueline Birt, Maryam Safari, Vincent Bicudo de Castro
Accounting and Finance (2023) Vol. 63, Iss. 4, pp. 4037-4063
Open Access | Times Cited: 12
Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı ile Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardının Genel Bir Karşılaştırması
Nurettin Özdemir, Tansel Hacıhasanoğlu, Elçin DALKILIÇ
Özgür Yayınları eBooks (2023)
Open Access | Times Cited: 12
Towards Explainable Occupational Fraud Detection
Julian Tritscher, Daniel Schlör, Fabian Gwinner, et al.
Communications in computer and information science (2023), pp. 79-96
Closed Access | Times Cited: 9
Harnessing the Potential of Artificial Intelligence: Affordances, Constraints, and Strategic Implications for Professional Services
Jiaqi Yang, Alireza Amrollahi, Mauricio Marrone
The Journal of Strategic Information Systems (2024) Vol. 33, Iss. 4, pp. 101864-101864
Open Access | Times Cited: 3
Determinants of adoption of computer‐assisted audit tools and techniques among internal audit units in Ghana
Benjamin Awuah, Joseph Mensah Onumah, King Carl Tornam Duho
The Electronic Journal of Information Systems in Developing Countries (2021) Vol. 88, Iss. 2
Closed Access | Times Cited: 20
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