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:
Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial Analysis
George Salijeni, Anna Samsonova‐Taddei, William S. Turley
European Accounting Review (2021) Vol. 30, Iss. 3, pp. 531-555
Open Access | Times Cited: 59
George Salijeni, Anna Samsonova‐Taddei, William S. Turley
European Accounting Review (2021) Vol. 30, Iss. 3, pp. 531-555
Open Access | Times Cited: 59
Showing 1-25 of 59 citing articles:
Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking
Othmar M. Lehner, Kim Ittonen, Hanna Silvola, et al.
Accounting Auditing & Accountability Journal (2022) Vol. 35, Iss. 9, pp. 109-135
Open Access | Times Cited: 111
Othmar M. Lehner, Kim Ittonen, Hanna Silvola, et al.
Accounting Auditing & Accountability Journal (2022) Vol. 35, Iss. 9, pp. 109-135
Open Access | Times Cited: 111
The effect of enterprise digital transformation on audit efficiency—Evidence from China
Aolin Leng, Yue Zhang
Technological Forecasting and Social Change (2024) Vol. 201, pp. 123215-123215
Closed Access | Times Cited: 27
Aolin Leng, Yue Zhang
Technological Forecasting and Social Change (2024) Vol. 201, pp. 123215-123215
Closed Access | Times Cited: 27
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
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
Leveraging ChatGPT for Enhancing the Internal Audit Process – A Real-World Example from a Large Multinational Company
Scott A. Emett, Marc Eulerich, Egemen Lipinski, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 22
Scott A. Emett, Marc Eulerich, Egemen Lipinski, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 22
Investigating Accounting Factors through Audited Financial Statements in Businesses toward a Circular Economy: Why a Sustainable Profit through Qualified Staff and Investment in Technology?
Enkeleda Lulaj, Blerta Dragusha, Eglantina Hysa
Administrative Sciences (2023) Vol. 13, Iss. 3, pp. 72-72
Open Access | Times Cited: 16
Enkeleda Lulaj, Blerta Dragusha, Eglantina Hysa
Administrative Sciences (2023) Vol. 13, Iss. 3, pp. 72-72
Open Access | Times Cited: 16
Digital transformation in Vietnam: the impacts on external auditors and their practices
Phuong Thi Nguyen, Michael Kend, Dung Quang Le
Pacific Accounting Review (2024) Vol. 36, Iss. 1, pp. 144-160
Closed Access | Times Cited: 6
Phuong Thi Nguyen, Michael Kend, Dung Quang Le
Pacific Accounting Review (2024) Vol. 36, Iss. 1, pp. 144-160
Closed Access | Times Cited: 6
Digital affordances and remote public audit practice
André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, et al.
Financial Accountability and Management (2022) Vol. 38, Iss. 3, pp. 447-467
Closed Access | Times Cited: 22
André Carlos Busanelli de Aquino, André Feliciano Lino, Ricardo Rocha de Azevedo, et al.
Financial Accountability and Management (2022) Vol. 38, Iss. 3, pp. 447-467
Closed Access | Times Cited: 22
Auditor judgment in the fourth industrial revolution
Rita Samiolo, Crawford Spence, Dorothy Toh
Contemporary Accounting Research (2023) Vol. 41, Iss. 1, pp. 498-528
Open Access | Times Cited: 15
Rita Samiolo, Crawford Spence, Dorothy Toh
Contemporary Accounting Research (2023) Vol. 41, Iss. 1, pp. 498-528
Open Access | Times Cited: 15
From “audit machines” to tech-savvy auditors: Auditors’ quest for professional security in respect to digital transformation
Pier-Luc Lajoie, Yves Gendron
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 5
Pier-Luc Lajoie, Yves Gendron
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 5
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
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
Big data analytics-based auditing adoption in public sector: Indonesian evidence
Ilham Maulana Saud, Hafiez Sofyani, Tiyas Puji Utami, et al.
Cogent Business & Management (2025) Vol. 12, Iss. 1
Open Access
Ilham Maulana Saud, Hafiez Sofyani, Tiyas Puji Utami, et al.
Cogent Business & Management (2025) Vol. 12, Iss. 1
Open Access
Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country
Ahmed Abdelwahed, Ahmad A. Abu‐Musa, Hebatallah Badawy, et al.
Future Business Journal (2025) Vol. 11, Iss. 1
Open Access
Ahmed Abdelwahed, Ahmad A. Abu‐Musa, Hebatallah Badawy, et al.
Future Business Journal (2025) Vol. 11, Iss. 1
Open Access
The application of digital technologies in external auditing: a double edged sword?
Favourate Y. Mpofu, Queen Mpofu
International Journal of Business Ecosystem and Strategy (2687-2293) (2025) Vol. 7, Iss. 1, pp. 39-56
Open Access
Favourate Y. Mpofu, Queen Mpofu
International Journal of Business Ecosystem and Strategy (2687-2293) (2025) Vol. 7, Iss. 1, pp. 39-56
Open Access
Digital technologies and sustainability accounting, reporting and assurance: framework and research opportunities
Sumit Lodhia, Muhammad Bilal Farooq, Umesh Sharma, et al.
Meditari Accountancy Research (2025)
Closed Access
Sumit Lodhia, Muhammad Bilal Farooq, Umesh Sharma, et al.
Meditari Accountancy Research (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
Tassilo Lars Föhr, Valentin Reichelt, Kai-Uwe Marten, et al.
International Journal of Accounting Information Systems (2025) Vol. 56, pp. 100727-100727
Open Access
Challenges of using digital technologies in audit
Bojana Vuković, Teodora Tica, Dejan Jakšić
Anali Ekonomskog fakulteta u Subotici (2023), Iss. 51, pp. 15-30
Open Access | Times Cited: 12
Bojana Vuković, Teodora Tica, Dejan Jakšić
Anali Ekonomskog fakulteta u Subotici (2023), Iss. 51, pp. 15-30
Open Access | Times Cited: 12
Adopting emerging information technology: A new affordances process framework
Luísa Mariele Strauss, Amarolinda Zanela Klein, Eusébio Scornavacca
International Journal of Information Management (2024) Vol. 76, pp. 102772-102772
Closed Access | Times Cited: 4
Luísa Mariele Strauss, Amarolinda Zanela Klein, Eusébio Scornavacca
International Journal of Information Management (2024) Vol. 76, pp. 102772-102772
Closed Access | Times Cited: 4
Digitalization and Control Practices in Audit Firms
Sung Hwan Chai, Brian Nicholson, George Salijeni
(2025)
Closed Access
Sung Hwan Chai, Brian Nicholson, George Salijeni
(2025)
Closed Access
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge
Yi Luo, Bertrand Malsch
Auditing A Journal of Practice & Theory (2022) Vol. 42, Iss. 3, pp. 155-175
Closed Access | Times Cited: 18
Yi Luo, Bertrand Malsch
Auditing A Journal of Practice & Theory (2022) Vol. 42, Iss. 3, pp. 155-175
Closed Access | Times Cited: 18
Exploring the Impact of Predictive Analytics on Accounting and Auditing Expertise: A Regression Analysis of LinkedIn Survey Data
Olubukola Omolara Adebiyi
Asian Journal of Economics Business and Accounting (2023) Vol. 23, Iss. 22, pp. 286-305
Open Access | Times Cited: 9
Olubukola Omolara Adebiyi
Asian Journal of Economics Business and Accounting (2023) Vol. 23, Iss. 22, pp. 286-305
Open Access | Times Cited: 9
Empirical research frameworks in a changing world: The case of audit data analytics
Klaus Ruhnke
Journal of International Accounting Auditing and Taxation (2023) Vol. 51, pp. 100545-100545
Closed Access | Times Cited: 8
Klaus Ruhnke
Journal of International Accounting Auditing and Taxation (2023) Vol. 51, pp. 100545-100545
Closed Access | Times Cited: 8
Exploring Improvisation in Audit Work through Auditors’ Response to COVID-19
Yi Luo, Bertrand Malsch
SSRN Electronic Journal (2020)
Closed Access | Times Cited: 22
Yi Luo, Bertrand Malsch
SSRN Electronic Journal (2020)
Closed Access | Times Cited: 22
The power of big data affordances to reshape anti-fraud strategies
Gianluca Gabrielli, Carlotta Magri, Alice Medioli, et al.
Technological Forecasting and Social Change (2024) Vol. 205, pp. 123507-123507
Open Access | Times Cited: 2
Gianluca Gabrielli, Carlotta Magri, Alice Medioli, et al.
Technological Forecasting and Social Change (2024) Vol. 205, pp. 123507-123507
Open Access | Times Cited: 2
Big data analytics and auditor judgment: an experimental study
Ranto Partomuan Sihombing, I Made Narsa, Iman Harymawan
Accounting Research Journal (2023) Vol. 36, Iss. 2/3, pp. 201-216
Closed Access | Times Cited: 6
Ranto Partomuan Sihombing, I Made Narsa, Iman Harymawan
Accounting Research Journal (2023) Vol. 36, Iss. 2/3, pp. 201-216
Closed Access | Times Cited: 6
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective
Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz, et al.
Managerial Auditing Journal (2023) Vol. 38, Iss. 6, pp. 832-862
Closed Access | Times Cited: 5
Saeed Rabea Baatwah, Ali Ali Al-Ansi, Ehsan Saleh Almoataz, et al.
Managerial Auditing Journal (2023) Vol. 38, Iss. 6, pp. 832-862
Closed Access | Times Cited: 5
