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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:

Artificial Intelligence Co-Piloted Auditing
Hanchi Gu, Marco Schreyer, Kevin Moffitt, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 28

Showing 1-25 of 28 citing articles:

Large Language Models: An Emerging Technology in Accounting
Miklos A. Vasarhelyi, Kevin Moffitt, Trevor Stewart, et al.
Journal of Emerging Technologies in Accounting (2023) Vol. 20, Iss. 2, pp. 1-10
Closed Access | Times Cited: 27
A Demonstration of How ChatGPT Can be Used in the Internal Auditing Process
Marc Eulerich, David A. Wood
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 26
Unleashing efficiency and insights: Exploring the potential applications and challenges of ChatGPT in accounting
Joanna Zhao, Xinruo Wang
Journal of Corporate Accounting & Finance (2023) Vol. 35, Iss. 1, pp. 269-276
Closed Access | Times Cited: 23
Capital Market Consequences of Generative AI: Early Evidence from the Ban of ChatGPT in Italy
Jeremy Bertomeu, Yupeng Lin, Yibin Liu, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 22
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
A scoping review of ChatGPT research in accounting and finance
Mengming Dong, Theophanis C. Stratopoulos, Victor Xiaoqi Wang
International Journal of Accounting Information Systems (2024) Vol. 55, pp. 100715-100715
Open Access | Times Cited: 10
A Scoping Review of ChatGPT Research in Accounting and Finance
Mengming Dong, Theophanis C. Stratopoulos, Victor Xiaoqi Wang
SSRN Electronic Journal (2024)
Open Access | Times Cited: 8
Enhancing Continuous Auditing with Large Language Models: A Framework for Cross-Verification Using Exogenous Textual Data
Huaxia Li, Marcelo Machado de Freitas, Heejae Lee, et al.
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 7
Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples
Huaxia Li, Miklos A. Vasarhelyi
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 5
A Comparison of Artificial Intelligence and Human Responses in Audit Experiments
Nikki L. MacKenzie, James Moon, Susan Rykowski, et al.
SSRN Electronic Journal (2025)
Closed Access
How to detect fraud in an audit: a systematic review of experimental literature
Marcel Tümmler, Reiner Quick
Management Review Quarterly (2025)
Open Access
The impact of using ChatGPT on internal audit quality: a case study of a subsidiary of an oil group in Morocco
Abdelmounim Bouziane
EDPACS (2025), pp. 1-13
Closed Access
The Impact of Generative AI on Information Processing: Evidence from the Ban of ChatGPT in Italy
Jeremy Bertomeu, Yupeng Lin, Yibin Liu, et al.
Journal of Accounting and Economics (2025), pp. 101782-101782
Closed Access
Extracting Financial Data From Unstructured Sources: Leveraging Large Language Models
Huaxia Li, Haoyun Gao, Chengzhang Wu, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 11
Assuring Sustainable Futures: Auditing Sustainability Reports using AI Foundation Models
Tassilo Lars Föhr, Marco Schreyer, Tatjana Alexandra Juppe, et al.
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 9
Improving the Production and Reviewing of Design Science Research in Accounting
Noah Myers, Mason C. Snow, Nathan Waddoups, et al.
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 3
The Use of ChatGPT in External Audits: Implications and Future Research
Lazarus Elad Fotoh, Tatenda Mugwira
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 7
Replicating Reason: The Advent of Human-like Audit Judgment by Generative AI
Markus Isack
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 2
Applying Large Language Models in Accounting: A Comparative Analysis of Different Methodologies and Off-the-Shelf Examples
Huaxia Li, Miklos A. Vasarhelyi
Journal of Emerging Technologies in Accounting (2024) Vol. 21, Iss. 2, pp. 133-152
Closed Access | Times Cited: 2
Assessing the potential integration of large language models in accounting practices: evidence from an emerging economy
Ahmad A. Toumeh
Future Business Journal (2024) Vol. 10, Iss. 1
Open Access | Times Cited: 1
Why Do Accounting Students Procrastinate? A Qualitative Analysis Using ChatGPT
Eva Blondeel, Patricia Everaert, Evelien Opdecam
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 3
Uncovering Inconsistencies and Contradictions in Financial Reports using Large Language Models
Tobias Deußer, David Leonhard, Lars Hillebrand, et al.
2021 IEEE International Conference on Big Data (Big Data) (2023), pp. 2814-2822
Open Access | Times Cited: 3
ChatGPT's insights for the accounting profession and accountants: opportunities and Risks
Murat Azaltun, Arzu Aktaş, İsmail Tekbaş, et al.
Hitit Sosyal Bilimler Dergisi (2024), Iss. ICAFR'23 Özel Sayısı, pp. 93-110
Open Access
Exploring the Boundaries of Financial Statement Fraud Detection with Large Language Models
Efstathios Kirkos, Georgia Boskou, Evrikleia Chatzipetrou, et al.
SSRN Electronic Journal (2024)
Closed Access
Is ChatGPT an Accurate Source of Information for Uninformed Taxpayers?
Hannah Smith Antinozzi, Lauren Cooper
(2024)
Closed Access
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