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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:

Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond
Tim Bauer, Kerry A. Humphreys, Ken T. Trotman
Auditing A Journal of Practice & Theory (2021) Vol. 41, Iss. 1, pp. 3-23
Open Access | Times Cited: 55

Showing 1-25 of 55 citing articles:

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
Digitalization and Control Practices in Audit Firms
Sung Hwan Chai, Brian Nicholson, George Salijeni
(2025)
Closed Access
COVID-19-Related Audit Report Disclosures: Determinants and Consequences
Joseph A. Micale, Joon Ho Kong
Journal of risk and financial management (2025) Vol. 18, Iss. 1, pp. 21-21
Open Access
Digital inventory audits: an alternative approach to physical observation in audit evidence gathering
Lazarus Elad Fotoh
Journal of Accounting Literature (2025) Vol. 47, Iss. 5, pp. 211-248
Closed Access
The impact mechanism of geopolitical risks on ESG performance: The moderating effects of investor attention and government subsidies
Pengfei Cheng, Mengzhen Wang, Kanyong Li, et al.
PLoS ONE (2025) Vol. 20, Iss. 1, pp. e0311659-e0311659
Open Access
Judgment and decision making research on CSR reporting in the COVID‐19 pandemic environment
Kerry A. Humphreys, Ken T. Trotman
Accounting and Finance (2021) Vol. 62, Iss. 1, pp. 739-765
Closed Access | Times Cited: 39
The impact of COVID-19 lockdown on audit fees and audit delay: international evidence
Maretno A. Harjoto, Indrarini Laksmana
International Journal of Accounting and Information Management (2022) Vol. 30, Iss. 4, pp. 526-545
Closed Access | Times Cited: 25
Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications
Johan Lorentzon, Lazarus Elad Fotoh, Tatenda Mugwira
Accounting Research Journal (2023) Vol. 37, Iss. 1, pp. 1-18
Open Access | Times Cited: 12
Modified EDAS Method for MAGDM Based on MSM Operators with 2-Tuple Linguistic T -Spherical Fuzzy Sets
Sumera Naz, Muhammad Akram, G. Muhiuddin, et al.
Mathematical Problems in Engineering (2022) Vol. 2022, pp. 1-34
Open Access | Times Cited: 21
Auditing from a Distance: The Impact of Remote Auditing and Supervisor Monitoring on Analytical Procedures Judgments
Sudip Bhattacharjee, Sean M. Hillison, Carissa L. Malone
The Accounting Review (2024) Vol. 99, Iss. 5, pp. 123-146
Open Access | Times Cited: 3
Breaking Barriers to Change: The COVID-19 Pandemic's Impact on Attitudes Toward and Willingness to Pay for Audit Innovation
Dereck Barr‐Pulliam, Amanda Carlson
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 3
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
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
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research
Richard C. Hatfield, Aaron Saiewitz
Auditing A Journal of Practice & Theory (2022) Vol. 41, Iss. 4, pp. 163-177
Closed Access | Times Cited: 11
Internal audit in the COVID-19 environment: Key aspects and perspectives of remote auditing
Maja Kljajić, Vule Mizdraković, Blaženka Hadrović-Zekić
The European Journal of Applied Economics (2022) Vol. 19, Iss. 1, pp. 30-41
Open Access | Times Cited: 11
Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?
Dana R. Hermanson, Patrick J. Hurley, Kara M. Obermire
Auditing A Journal of Practice & Theory (2023) Vol. 43, Iss. 3, pp. 165-185
Open Access | Times Cited: 5
Do business trainings for audit committees matter in organizations? Focusing on earnings management
Bomi Song, Heesun Chung, Bum‐Joon Kim, et al.
Finance research letters (2022) Vol. 51, pp. 103423-103423
Closed Access | Times Cited: 9
Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea
Meeok Cho, Jaehee Jo, Taejin Jung, et al.
Managerial Auditing Journal (2024)
Closed Access | Times Cited: 1
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences
Stephen Kuselias, Christopher P. Agoglia, Elaine Wang
Accounting Organizations and Society (2022) Vol. 105, pp. 101391-101391
Closed Access | Times Cited: 8
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic
Elizabeth C. Altiero, Lisa Baudot, Mouna Hazgui
Auditing A Journal of Practice & Theory (2023) Vol. 43, Iss. 2, pp. 1-18
Open Access | Times Cited: 4
Do auditors favor clients with government favoritism?
Yang Xuan, Xingqiang Yin, Joseph H. Zhang
Journal of Accounting and Public Policy (2024) Vol. 46, pp. 107215-107215
Closed Access | Times Cited: 1
Interactive Auditor-Client Negotiations: The Effects of the Accumulating Nature and Direction of Audit Differences
Richard C. Hatfield, Curtis Mullis, Ken T. Trotman
The Accounting Review (2022) Vol. 97, Iss. 7, pp. 223-241
Closed Access | Times Cited: 7
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: 4
The Role of the Audit Room in Auditor Development: Remote Work Experiences of Junior Auditors During the COVID-19 Pandemic
Alexander Tighe
SSRN Electronic Journal (2022)
Closed Access | Times Cited: 6
SME clients evaluation of audit quality: the roles of auditors' communication effectiveness, rapport and social capital
Naruanard Sarapaivanich, Erboon Ekasingh, Jomjai Sampet, et al.
Journal of Accounting in Emerging Economies (2023) Vol. 14, Iss. 2, pp. 373-395
Closed Access | Times Cited: 3
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