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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:

The Disclosure and Consequences of U.S. Critical Audit Matters
Jenna Burke, Rani Hoitash, Udi Hoitash, et al.
The Accounting Review (2022) Vol. 98, Iss. 2, pp. 59-95
Closed Access | Times Cited: 105

Showing 1-25 of 105 citing articles:

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?
María‐del‐Mar Camacho‐Miñano, Nora Muñoz‐Izquierdo, Morton Pincus, et al.
The British Accounting Review (2023) Vol. 56, Iss. 2, pp. 101200-101200
Open Access | Times Cited: 38
It's a matter of style: The role of audit firms and audit partners in key audit matter reporting
Linette M. Rousseau, Karla M. Zehms
Contemporary Accounting Research (2023) Vol. 41, Iss. 1, pp. 529-561
Closed Access | Times Cited: 31
Two-tier board characteristics and expanded audit reporting: Evidence from China
Emad Noureldeen, Mohamed Elsayed, Ahmed A. Elamer, et al.
Review of Quantitative Finance and Accounting (2024) Vol. 63, Iss. 1, pp. 195-235
Open Access | Times Cited: 10
Key audit matters: a systematic review
Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah
International Journal of Accounting Auditing and Performance Evaluation (2024) Vol. 20, Iss. 3/4, pp. 319-341
Open Access | Times Cited: 10
The determinants of linguistic features in key audit matters: Empirical evidence from Europe
Stephan Küster
International Journal of Auditing (2024) Vol. 28, Iss. 3, pp. 582-614
Open Access | Times Cited: 9
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 | Times Cited: 1
Disclosure of tax‐related critical audit matters and tax‐related outcomes
Katharine D. Drake, Nathan C. Goldman, Stephen J. Lusch, et al.
Contemporary Accounting Research (2023) Vol. 41, Iss. 2, pp. 719-747
Open Access | Times Cited: 19
Informativeness of Key Audit Matters: Evidence from China
Beng Wee Goh, Jimmy Lee, Dan Li, et al.
Auditing A Journal of Practice & Theory (2023) Vol. 43, Iss. 3, pp. 139-164
Open Access | Times Cited: 14
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?
Andreas Seebeck
International Journal of Auditing (2024) Vol. 28, Iss. 3, pp. 536-561
Open Access | Times Cited: 5
The impact of critical audit matters on audit report lag and audit fees: evidence from the United States
N. Lee, Mohamed Sami Khalaf, Magdy Farag, et al.
Journal of financial reporting & accounting (2024)
Closed Access | Times Cited: 5
The impact of key audit matters on goodwill accounting and investment behavior: Evidence from China
Qianqun Ma, Jianan Zhou, Qi Wang, et al.
International Review of Financial Analysis (2024) Vol. 93, pp. 103144-103144
Closed Access | Times Cited: 5
The consequences of expanded audit reports for small and risky companies
Elizabeth F. Gutiérrez, Miguel Minutti‐Meza, Kay W. Tatum, et al.
Contemporary Accounting Research (2025)
Open Access
The consequences of reputation-damaging events for Big Four auditors: evidence from 110 cases with media coverage between 2007 and 2019
Matthew Ege, Dechun Wang, Nina Xu
Review of Accounting Studies (2025)
Closed Access
Reducing Risk by Understanding the Interplay of Critical Audit Matters and Culture
Arturo Pacheco-Paredes, Elizabeth Hayes Turner, Clark M. Wheatley
Journal of risk and financial management (2025) Vol. 18, Iss. 3, pp. 117-117
Open Access
The communicative value of key audit matters in M&As: The effect of performance commitments
Xiang Luo, Yi Luo, Jianan Zhou
Journal of Contemporary Accounting & Economics (2025), pp. 100464-100464
Closed Access
Repetitive key audit matters and audit effort
Wen‐Hui Lin, Lina Li, Leye Li, et al.
Pacific Accounting Review (2025)
Closed Access
Key audit matters as insights into auditors’ professional judgement: Evidence from the European Union
Mara Cameran, Domenico Campa
Journal of Accounting and Public Policy (2025) Vol. 51, pp. 107311-107311
Closed Access
Dissimilarity in Key Audit Matters: Determinants and Consequences
Émeline Deneuve
Accounting in Europe (2025), pp. 1-30
Closed Access
Does reporting key audit matters change corporate disclosure strategy: evidence from Chinese audit report reform*
Xiaozhen Xie, Shiyu Li
Asia-Pacific Journal of Accounting & Economics (2025), pp. 1-16
Closed Access
Informativeness of the Expanded Audit Report: Evidence from China
Beng Wee Goh, Jimmy Lee, Dan Li, et al.
SSRN Electronic Journal (2019)
Open Access | Times Cited: 38
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Dusan Ecim, Warren Maroun, Alan J. Duboisée de Ricquebourg
South African Journal of Business Management (2023) Vol. 54, Iss. 1
Open Access | Times Cited: 12
Consequences of Key Audit Matters in Emerging Economies: Evidence from Hong Kong and Mainland China
Lin Liao, Miguel Minutti‐Meza, Valbona Sulcaj, et al.
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 4
The role of external auditors in the financial reporting process
Lauren M. Cunningham, Sarah E. Stein
SSRN Electronic Journal (2025)
Closed Access
The Signaling Effect of Tone: The Influence of Key Audit Matters’ Tone on Bank Lending Decisions
mingli duan
Finance research letters (2025), pp. 106928-106928
Closed Access
Is auditor-AC communication a good indicator of audit quality?
Jiawei Wang, Yonghai Wang
Managerial Auditing Journal (2025)
Closed Access
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