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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:

Auditor rotation, key audit matter disclosures, and financial reporting quality
Hsiao-Lun Lin, Ai‐Ru Yen
Advances in Accounting (2022) Vol. 57, pp. 100594-100594
Closed Access | Times Cited: 23

Showing 23 citing articles:

Gambling Preference and Audit Decision-Making—From the Perspective of Key Audit Matters Disclosure
Hangeng Qiu, Pu‐yan Nie, Wei Jiang, et al.
Journal of Business Ethics (2025)
Closed Access
Does auditor–client geographic proximity matter? New evidence from an emerging market
Md Mustafizur Rahaman, Md. Rezaul Karim, Raihan Sobhan
Journal of Accounting & Organizational Change (2025) Vol. 21, Iss. 7, pp. 29-55
Closed Access
Further evidence regarding the effect of KAMs on audit report lag
Ayşegül Ciğer, Bülent Kınay, Murat Ocak
PLoS ONE (2025) Vol. 20, Iss. 3, pp. e0320183-e0320183
Open Access
Dissimilarity in Key Audit Matters: Determinants and Consequences
Émeline Deneuve
Accounting in Europe (2025), pp. 1-30
Closed Access
Cultural dynamics and tenure trajectories: how auditor tenure and culture influence key audit matters in the GCC
Sara Al-Asmakh, Ahmed A. Elamer, Olayinka Marte Uadiale
Journal of Accounting Literature (2024)
Open Access | Times Cited: 4
Do auditor changes affect the disclosure of critical audit matters? Evidence from China
Lihong Chen, Tingting Xiao, Jia Zhou
Economic Modelling (2023) Vol. 122, pp. 106245-106245
Closed Access | Times Cited: 10
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Kriengkrai Boonlert-U-Thai, Muttanachai Suttipun
Cogent Business & Management (2023) Vol. 10, Iss. 3
Open Access | Times Cited: 7
Unveiling Differences in ESG Adoption: A Comparative Analysis of the Big Four Auditors
María del Carmen Valls Martínez, José Manuel Santos Jaén, Gema Martín de Almagro Vázquez
(2024), pp. 297-317
Closed Access | Times Cited: 2
A structured literature review of empirical research on mandatory auditor rotation
Cristina Florio
Journal of International Accounting Auditing and Taxation (2024) Vol. 55, pp. 100623-100623
Open Access | Times Cited: 2
Is earnings management impacted by audit fees and auditor tenure? An analysis of the Big Four audit firms in the US market
José Manuel Santos Jaén, Gema Martín de Almagro-Vázquez, María del Carmen Valls Martínez
Oeconomia Copernicana (2023) Vol. 14, Iss. 3, pp. 899-934
Open Access | Times Cited: 5
THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG
Kahirul Umam, Yudhi Herliansyah
JRAK (2023) Vol. 15, Iss. 1, pp. 47-55
Open Access | Times Cited: 4
Do Country Differences Matter? Key Audit Matter Disclosure and the Role of Country Attributes
Florian Federsel, Sven Hörner
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 3
The impact of risk-taking and auditor characteristics on value creation in pre-Covid 19 and post-Covid 19 pandemic
Arash Arianpoor, Roghaye Mizban
Management Research Review (2022) Vol. 46, Iss. 7, pp. 933-950
Closed Access | Times Cited: 5
Key Audit Matters Disclosures Through the Prism of Legitimacy a European Analysis
Sumit Dhull, Nathalie Gonthier Besacier, Tiphaine Jérôme
(2024)
Closed Access
The credibility of external audits of management systems – the audited enterprises’ perspective
Piotr Rogala, Piotr Kafel, Maciej Urbaniak
European Business Review (2024) Vol. 36, Iss. 6, pp. 945-961
Closed Access
Fresh‐look effect of audit firm and audit partner rotations? Evidence from European key audit matters
Florian Federsel
International Journal of Auditing (2024)
Open Access
The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap
Saeed Al Qahtani, Duc Hong Thi Phan, Michael Kend, et al.
International Journal of Auditing (2024)
Open Access
Factors Influencing Key Audit Matter Reporting in the Stock Exchange of Thailand: Empirical Evidence from 2016–2020 Data
Praphada Srisuwan, Trairong Swatdikun, Shubham Pathak, et al.
Journal of risk and financial management (2024) Vol. 17, Iss. 11, pp. 512-512
Open Access
KİLİT DENETİM KONULARININ DENETİM ROTASYONU VE DENETİM GECİKMESİ AÇISINDAN İNCELENMESİ
Yusuf KURT
Denetişim (2024)
Closed Access
Unveiling the Effects of Key Audit Matters on Stock Market Indicators: The Effectiveness of PCA and Curvilinear Regression
Murat Kurtlar
Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi (2024) Vol. 20, Iss. 1, pp. 237-254
Open Access
Text Mining
Julián Esteban Zamarra Londoño, Daniela Pérez Noreña, Carlos Andrés Barrera Montoya
Contaduría Universidad de Antioquia (2023), Iss. 83, pp. 127-152
Open Access | Times Cited: 1
The Impact of Auditor Rotation on Key Audit Matters (KAM)
Maria Albertina Barreiro Rodrigues, Carla Martinho, Gabriel Correia Alves, et al.
Advances in finance, accounting, and economics book series (2023), pp. 235-259
Closed Access
Fresh-Look Benefits of Audit Firm and Audit Partner Rotations? Evidence from European Key Audit Matters
Florian Federsel
SSRN Electronic Journal (2023)
Closed Access
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