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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:

When the Client Is a Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence
Laurence Daoust, Bertrand Malsch
Contemporary Accounting Research (2019) Vol. 37, Iss. 3, pp. 1333-1369
Closed Access | Times Cited: 43

Showing 1-25 of 43 citing articles:

Defining and Managing Corporate Tax Risk: Perceptions of Tax Risk Experts*
Alissa I. Brühne, Deborah Schanz
Contemporary Accounting Research (2022) Vol. 39, Iss. 4, pp. 2861-2902
Open Access | Times Cited: 34
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection
Melissa Carlisle, Christine Gimbar, J. Gregory Jenkins
Auditing A Journal of Practice & Theory (2022) Vol. 42, Iss. 1, pp. 27-51
Closed Access | Times Cited: 25
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
The influence of auditor narcissism and moral disengagement on risk assessments of a narcissistic client CFO
Eric N. Johnson, D. Jordan Lowe, Philip M.J. Reckers
Journal of Accounting and Public Policy (2021) Vol. 40, Iss. 4, pp. 106826-106826
Closed Access | Times Cited: 29
Accounting and social capital: A review and reflections on future research opportunities
Charl de Villiers, Matteo La Torre, Vida Botes
Accounting and Finance (2022) Vol. 62, Iss. 4, pp. 4485-4521
Open Access | Times Cited: 21
Investor relations and investment efficiency
David Godsell, Boochun Jung, Devan Mescall
Contemporary Accounting Research (2023) Vol. 40, Iss. 3, pp. 1966-1998
Open Access | Times Cited: 12
The Big 4 Under Pressure: Scanning Work in Transnational Fields*
Rasmus Corlin Christensen, Leonard Seabrooke
Contemporary Accounting Research (2022) Vol. 39, Iss. 4, pp. 2941-2969
Open Access | Times Cited: 16
Internal auditor independence as a situated practice: four archetypes
Gunilla Eklöv Alander
Accounting Auditing & Accountability Journal (2023) Vol. 36, Iss. 9, pp. 108-134
Open Access | Times Cited: 8
Auditors' Professional Identities: Review and Future Directions*
Ryan Stack, Bertrand Malsch
Accounting Perspectives (2022) Vol. 21, Iss. 2, pp. 177-206
Closed Access | Times Cited: 13
Learning in the auditing profession: A framework and future directions
Bart Dierynck, Kathryn Kadous, Christian Peters
Accounting Organizations and Society (2023) Vol. 113, pp. 101534-101534
Open Access | Times Cited: 7
Auditors’ and Tax Specialists’ Interprofessional Collaboration during Audit Engagements: Implications for Audit Production and Audit Quality
Candice Hux, Lindsay M. Andiola, Tracy Noga
Behavioral Research in Accounting (2024), pp. 1-19
Open Access | Times Cited: 2
A fairy tale with an unhappy ending: the organizational regulation of “Latina accountant identity” in Spain
Susana Gago‐Rodríguez, Laura Lazcano Benito, Carmen Bada
Accounting Auditing & Accountability Journal (2024) Vol. 37, Iss. 7/8, pp. 1695-1725
Closed Access | Times Cited: 2
Narratives of internal audit: The Sisyphean work of becoming “independent”
Ingrid Gustafsson Nordin
Critical Perspectives on Accounting (2022) Vol. 94, pp. 102448-102448
Open Access | Times Cited: 11
Professional Skepticism in Practice: An Analysis of Auditors’ Stories
Gina Xu, Cherrie Yang, Peni Fukofuka
Auditing A Journal of Practice & Theory (2023) Vol. 42, Iss. 4, pp. 157-178
Closed Access | Times Cited: 6
The impact of narcissism, self-confidence and auditor’s characteristics on audit report readability
Mahdi Salehi, Tamanna Dalwai, Arash Arianpoor
Arab Gulf Journal of Scientific Research (2022) Vol. 41, Iss. 2, pp. 202-223
Open Access | Times Cited: 9
Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits
Jared Koreff, Lisa Baudot, Steve G. Sutton
Journal of Information Systems (2023) Vol. 37, Iss. 3, pp. 59-80
Closed Access | Times Cited: 5
Catch me if you match! A discussion of auditors' involvement in clients’ sustainability reporting
Betrand Malsch
Accounting Organizations and Society (2024) Vol. 113, pp. 101536-101536
Closed Access | Times Cited: 1
The Clan Effect: Exploring the Nexus Between Organizational Culture, Trust, and Audit Economics
Yanli Li, Shengxi Xue, Xiajun Yi, et al.
Journal of the Knowledge Economy (2024)
Closed Access | Times Cited: 1
An Exploration of Technological Innovations in the Audit Industry: Disruption Theory Applied to a Regulated Industry*
Krista Fiolleau, Carolyn MacTavish, Errol Osecki, et al.
Accounting Perspectives (2024) Vol. 23, Iss. 3, pp. 403-445
Open Access | Times Cited: 1
Cognitive authority: A scoping review of empirical research. An Annual Review of Information Science and Technology (ARIST) paper
Noora Hirvonen, Anna‐Maija Multas, Tuula Nygård, et al.
Journal of the Association for Information Science and Technology (2024)
Open Access | Times Cited: 1
Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors
Bingbing Hu, Lixin Su, Donghui Wu
SSRN Electronic Journal (2016)
Closed Access | Times Cited: 12
An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements
Elina Haapamäki, Juha Mäki
Journal of Accounting Literature (2023) Vol. 46, Iss. 1, pp. 51-81
Open Access | Times Cited: 4
How Firms' Quality Experts Shape Canadian Public Accountability Board Inspections and Their Outcomes: An Analysis of Intraprofessional Conflicts, Third‐Party Influences, and Relational Strategies†
Oriane Couchoux, Bertrand Malsch
Contemporary Accounting Research (2021) Vol. 39, Iss. 2, pp. 757-788
Closed Access | Times Cited: 8
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?
Ashley A. Austin, Tina D. Carpenter
Auditing A Journal of Practice & Theory (2021) Vol. 41, Iss. 2, pp. 1-26
Closed Access | Times Cited: 7
Two Sides of the Same Coin: The Good and Bad of Alumni Affiliation during Auditor Evidence Collection
Christine E. Earley, Stephen Kuselias, Nikki L. MacKenzie
The Accounting Review (2023) Vol. 99, Iss. 1, pp. 191-206
Closed Access | Times Cited: 2
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