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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:

Auditors' and Specialists' Views About the Use of Specialists During an Audit
J. Efrim Boritz, Natalia Kochetova, Linda Robinson, et al.
Behavioral Research in Accounting (2020) Vol. 32, Iss. 2, pp. 15-40
Closed Access | Times Cited: 41

Showing 1-25 of 41 citing articles:

Explaining the (non-) adoption of advanced data analytics in auditing: A process theory
Felix Krieger, Paul Drews, Patrick Velte
International Journal of Accounting Information Systems (2021) Vol. 41, pp. 100511-100511
Open Access | Times Cited: 88
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
Auditors’ Use of In‐House Specialists
Aleksandra B. Zimmerman, Dereck Barr‐Pulliam, JOON‐SUK LEE, et al.
Journal of Accounting Research (2023) Vol. 61, Iss. 4, pp. 1363-1418
Open Access | Times Cited: 19
Allocating charities' financial reporting requirements using tiers – Australian perspectives
Han Wen, David Gilchrist, Prerana Agrawal, et al.
Accounting and Finance (2025)
Closed Access
Valuation Specialist, Earnings Persistent and Level 3 Fair Value Measurements
Chen Bu, Yuyu Zhang, Daifei Yao
Accounting and Finance (2025)
Open Access
Determinants and Consequences of Using an Auditor's Expert: Evidence from Japan (This Version: February 8, 2025)
Chiaki Kawabata, Yuho Kusaka
(2025)
Closed Access
Knowledge Sharing in Auditor-Provided Tax Services: Experiences of Audit and Tax Personnel
Candice Hux, Jean C. Bedard, Tracy Noga
Journal of the American Taxation Association (2022) Vol. 45, Iss. 1, pp. 63-89
Closed Access | Times Cited: 14
Revealing Oz: Institutional Work Shaping Auditors' National Office Consultations*
Sanaz Aghazadeh, Mary Kate Dodgson, Yoon Ju Kang, et al.
Contemporary Accounting Research (2020) Vol. 38, Iss. 2, pp. 974-1008
Closed Access | Times Cited: 21
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
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting
Tuomas Honkamäki, Markus Mättö, Henri Teittinen
International Journal of Auditing (2022) Vol. 26, Iss. 3, pp. 354-370
Open Access | Times Cited: 11
Biased Evidence Processing by Multidisciplinary Greenhouse Gas Assurance Teams
Sarah Kim, Wendy J. Green, Karla M. Johnstone
Auditing A Journal of Practice & Theory (2015) Vol. 35, Iss. 3, pp. 119-139
Closed Access | Times Cited: 20
The Auditor-Valuation Specialist Coopetitive Alliance in the Fair Value Audit of Complex Financial Instruments
Dereck Barr‐Pulliam, Jennifer R. Joe, Stephani Mason, et al.
SSRN Electronic Journal (2020)
Open Access | Times Cited: 17
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards
Emily E. Griffith, Jacqueline S. Hammersley
Auditing A Journal of Practice & Theory (2022) Vol. 42, Iss. 2, pp. 133-161
Closed Access | Times Cited: 8
Paradoxes of Specialist Recognition in Accounting: An Exploratory Debate
Yunxiao Yang, Dudu Luo, Xiang Chen, et al.
Australian Accounting Review (2024)
Closed Access | Times Cited: 1
Digital Organizational Citizenship Behavior to Auditors' Satisfaction and Performance
Rizaldi Putra, Nicholas Renaldo, Achmad Tavip Junaedi, et al.
Nexus Synergy A Business Perspective (2024) Vol. 1, Iss. 4, pp. 227-235
Closed Access | Times Cited: 1
AKSELERASI PERAN TEKNOLOGI DALAM AUDIT SAAT COVID-19
Made Dudy Satyawan, Ni Nyoman Alit Triani, Merlyana Dwinda Yanthi, et al.
Jurnal Akuntansi Multiparadigma (2021) Vol. 12, Iss. 1
Open Access | Times Cited: 10
How Do Auditors Assess Key Inputs in a Discounted Cash Flow Model of Goodwill?
J. Efrim Boritz, Lev M. Timoshenko
Behavioral Research in Accounting (2022) Vol. 34, Iss. 2, pp. 19-47
Closed Access | Times Cited: 6
Do Tax Professionals Act Like Auditors when Evaluating Tax-Related Audit Evidence?
Donna D. Bobek, Laura N. Feustel, Scott D. Vandervelde
Behavioral Research in Accounting (2021) Vol. 33, Iss. 1, pp. 81-106
Closed Access | Times Cited: 7
Auditor Integration of IT Specialist Input on Internal Control Issues: How a Weaker Team Identity Can Be Beneficial
Cassandra Estep
SSRN Electronic Journal (2017)
Open Access | Times Cited: 4
Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ
David Hay, Noël Harding, Pallab Kumar Biswas, et al.
Accounting and Finance (2024) Vol. 64, Iss. 1, pp. 1221-1239
Open Access
Valuation Specialists and Value Relevance of Fair Value Measurements: Evidence from International Banks
Chen Bu, Yuyu Zhang, Daifei Yao
Journal of International Accounting Research (2024) Vol. 23, Iss. 3, pp. 1-27
Open Access
Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts
David Hay, Noël Harding, Nives Botica Redmayne, et al.
Accounting and Finance (2024)
Open Access
Real-world experience of diagnosis, disability, and daily management in parents of children with different genetic developmental and epileptic encephalopathies: a qualitative study
Cristina García‐Bravo, Domingo Palacios‐Ceña, Ángel Aledo‐Serrano, et al.
Annals of Medicine (2024) Vol. 57, Iss. 1
Open Access
The Effects of Psychological Ownership on Specialists' Judgments and Communication in Audit Teams
Tim Bauer, Cassandra Estep, Emily E. Griffith
SSRN Electronic Journal (2016)
Closed Access | Times Cited: 2
MODERATING ROLE OF SHARIAH COMMITTEE QUALITY ON THE RELATIONSHIP BETWEEN AUDIT COMMITTEE AND MALAYSIAN TAKAFUL PERFORMANCE
Monther Eldaia, Saddam Ali Shatnawi, Mustafa Mohamad Hanefah, et al.
International Journal of Islamic Economics (2020) Vol. 2, Iss. 01, pp. 19-38
Open Access | Times Cited: 3
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