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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:

Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures
Olof P.G. Bik, Reggy Hooghiemstra
Auditing A Journal of Practice & Theory (2018) Vol. 37, Iss. 4, pp. 25-48
Open Access | Times Cited: 50

Showing 1-25 of 50 citing articles:

Do Global Audit Firm Networks Apply Consistent Audit Methodologies across Jurisdictions? Evidence from Financial Reporting Comparability
Matthew Ege, Young Hoon Kim, Dechun Wang
The Accounting Review (2019) Vol. 95, Iss. 6, pp. 151-179
Closed Access | Times Cited: 64
Challenging Global Group Audits: The Perspective of US Group Audit Leads*
Denise Hanes Downey, Kimberly D. Westermann
Contemporary Accounting Research (2020) Vol. 38, Iss. 2, pp. 1395-1433
Closed Access | Times Cited: 55
Informal institutions in accounting research: A structured literature review
Stergios Leventis, Ioannis Tsalavoutas, Fanis Tsoligkas
Journal of International Accounting Auditing and Taxation (2024) Vol. 55, pp. 100621-100621
Closed Access | Times Cited: 5
Corporate social responsibility, intrinsic religiosity, and investment decisions
Ahmad Usman Shahid, Chris Patel, Peipei Pan
Journal of Behavioral and Experimental Finance (2022) Vol. 34, pp. 100650-100650
Closed Access | Times Cited: 20
How do auditors price financial secrecy culture? An international study
Xuan Sean Sun, Muhammad Nurul Houqe, Md. Borhan Uddin Bhuiyan, et al.
Asian Review of Accounting (2025)
Closed Access
Does environmental disclosure have an auditing effect?
Sheng Yao, Lingling Pan, Zhipeng Zhang
Managerial Auditing Journal (2019) Vol. 35, Iss. 1, pp. 43-66
Closed Access | Times Cited: 25
Understanding vocational accounting students’ attitudes towards sustainable development
Xin Liu, Yishan Chen, Yang Yong, et al.
Journal of Vocational Education and Training (2020) Vol. 74, Iss. 2, pp. 249-269
Closed Access | Times Cited: 21
Who affects whom? Impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients
Merve Acar
Borsa Istanbul Review (2022) Vol. 23, Iss. 1, pp. 113-135
Open Access | Times Cited: 13
Audit partner style and financial statement comparability: New evidence from the US market
Tracie Frost, Zhijian Chris He, Xin Luo, et al.
Journal of Business Finance & Accounting (2024) Vol. 51, Iss. 9-10, pp. 2763-2790
Open Access | Times Cited: 2
A Study of Diversity and Performance in Internal Audit Teams: Insights from Chief Audit Executives
Annika Bonrath, Marc Eulerich
Journal of International Accounting Research (2024) Vol. 23, Iss. 3, pp. 149-173
Closed Access | Times Cited: 2
Using Cultural Mindsets to Reduce Cross‐National Auditor Judgment Differences
Aaron Saiewitz, Elaine Wang
Contemporary Accounting Research (2019) Vol. 37, Iss. 3, pp. 1854-1881
Closed Access | Times Cited: 21
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm
Hervé Kohler, Christine Pochet, Yves Gendron
Accounting Organizations and Society (2021) Vol. 95, pp. 101277-101277
Closed Access | Times Cited: 17
Islamic Religiosity and Auditors’ Judgements: Evidence from Pakistan
Nazia Adeel, Chris Patel, Nonna Martinov‐Bennie, et al.
Journal of Business Ethics (2021) Vol. 179, Iss. 2, pp. 551-572
Closed Access | Times Cited: 16
Salary perception and career prospects in audit firms
Ahmad Hammami, Rucsandra Moldovan, Elisabeth Peltier
Managerial Auditing Journal (2020) Vol. 35, Iss. 6, pp. 759-793
Closed Access | Times Cited: 14
Financial analysts’ personal values, perceived behavioural risk and investment decisions in evaluating CSR
Ahmad Usman Shahid, Hafiza Sobia Tufail, Hafiz Yasir Ali, et al.
International Journal of Islamic and Middle Eastern Finance and Management (2023) Vol. 16, Iss. 4, pp. 716-733
Closed Access | Times Cited: 4
Do National Cultures Matter for External Audits? Evidence from Eastern Europe and the Middle East
Boubacar Diallo
Journal of Business Ethics (2020) Vol. 172, Iss. 2, pp. 347-359
Closed Access | Times Cited: 10
How Does Disclosure of Component Auditor Use Affect Nonprofessional Investors' Perceptions and Behavior?
Candice Hux
Auditing A Journal of Practice & Theory (2020) Vol. 40, Iss. 1, pp. 35-54
Closed Access | Times Cited: 10
Informal Institutions in Accounting Research: A Structured Literature Review
Stergios Leventis, Ioannis Tsalavoutas, Fanis Tsoligkas
SSRN Electronic Journal (2022)
Closed Access | Times Cited: 6
International Earnings Announcements: Tone, Forward-looking Statements, and Informativeness
Elaine Henry, James Thewissen, Wouter Torsin
European Accounting Review (2021) Vol. 32, Iss. 2, pp. 275-309
Closed Access | Times Cited: 7
Effects of Advice on Auditor Whistleblowing Propensity: Do Advice Source and Advisor Reassurance Matter?
El’fred Boo, Terence Bu‐Peow Ng, Premila Gowri Shankar
Journal of Business Ethics (2020) Vol. 174, Iss. 2, pp. 387-402
Closed Access | Times Cited: 7
Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls
Md Jahidur Rahman, Rob Kim Marjerison
Corporate Ownership and Control (2020) Vol. 18, Iss. 1, pp. 34-46
Open Access | Times Cited: 7
The relationship between auditors’ human capital attributes and the assessment of the control environment
Rita Lamboglia, Daniela Mancini
Journal of Management & Governance (2020) Vol. 25, Iss. 4, pp. 1211-1239
Open Access | Times Cited: 7
International culture and audit deficiencies: Evidence from inspection reports of non-US companies listed in the US
Robin L Knowles, Angel Arturo Pacheco Paredes
Journal of International Accounting Auditing and Taxation (2023) Vol. 51, pp. 100542-100542
Closed Access | Times Cited: 2
The effects of situational and dispositional factors on audit quality threatening behaviour: exploring the moderating influence of religiosity
Shilin Liu, Noor Adwa Sulaiman, Suhaily Shahimi
Asian Review of Accounting (2023) Vol. 32, Iss. 4, pp. 667-692
Closed Access | Times Cited: 2
Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies?
Kalok Chan, Yingwen Guo, Phyllis Lai Lan Mo
Accounting and Business Research (2020) Vol. 51, Iss. 2, pp. 127-155
Closed Access | Times Cited: 5
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