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:

An Investigation of U.S. Critical Audit Matter Disclosures
Jenna Burke, Rani Hoitash, Udi Hoitash, et al.
SSRN Electronic Journal (2020)
Closed Access | Times Cited: 13

Showing 13 citing articles:

Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
Clive S. Lennox, Jaime J. Schmidt, Anne Thompson
Review of Accounting Studies (2022) Vol. 28, Iss. 2, pp. 497-532
Closed Access | Times Cited: 146

The art of conversation: the expanded audit report
Miguel Minutti‐Meza
Accounting and Business Research (2021) Vol. 51, Iss. 5, pp. 548-581
Open Access | Times Cited: 101

Is the Expanded Model of Audit Reporting Informative to Investors? Evidence from the UK
Clive S. Lennox, Jaime J. Schmidt, Anne Thompson
SSRN Electronic Journal (2015)
Closed Access | Times Cited: 72

Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar, et al.
Accounting in Europe (2022) Vol. 19, Iss. 3, pp. 397-422
Closed Access | Times Cited: 36

eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Rani Hoitash, Udi Hoitash, Landi Morris
Auditing A Journal of Practice & Theory (2021) Vol. 40, Iss. 2, pp. 107-132
Closed Access | Times Cited: 39

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

The Effect of Auditor Reporting Choice and Audit Committee Oversight on Management Financial Disclosures
Stephen H. Fuller, Jennifer R. Joe, Benjamin L. Luippold
The Accounting Review (2021) Vol. 96, Iss. 6, pp. 239-274
Closed Access | Times Cited: 25

Key audit matters and debt contracting: evidence from China
Hui Liu, Jiaqi Ning, Yue Zhang, et al.
Managerial Auditing Journal (2022) Vol. 37, Iss. 6, pp. 657-678
Closed Access | Times Cited: 18

Critical audit matters: litigation, quality and conservatism
Essam Elshafie
Review of Accounting and Finance (2023) Vol. 22, Iss. 3, pp. 294-328
Closed Access | Times Cited: 8

Content characteristics of key audit matters reported by auditors in Bangladesh and their implications for audit quality
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik, et al.
Journal of Accounting in Emerging Economies (2023) Vol. 14, Iss. 4, pp. 855-885
Closed Access | Times Cited: 8

Do Key Audit Matters Affect Operating Activities? Evidence from Inventory Management
Ran An, Wentao Li, Di Wang, et al.
Abacus (2022) Vol. 59, Iss. 1, pp. 300-339
Closed Access | Times Cited: 13

Are Key Audit Matter Disclosures Useful in Assessing Financial Distress?
María‐del‐Mar Camacho‐Miñano, Nora Muñoz‐Izquierdo, Morton Pincus, et al.
SSRN Electronic Journal (2020)
Closed Access | Times Cited: 4

Determinants and consequence of critical audit matter disclosure: early evidence
Yan Luo
International Journal of Disclosure and Governance (2021) Vol. 18, Iss. 4, pp. 336-345
Closed Access | Times Cited: 3

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