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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:

Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior
Tareq Bani-Khalid, Ahmad Farhan Alshira’h, Malek Hamed Alshirah
Economies (2022) Vol. 10, Iss. 2, pp. 30-30
Open Access | Times Cited: 47

Showing 1-25 of 47 citing articles:

Business Sustainability of Small and Medium Enterprises during the COVID-19 Pandemic: The Role of AIS Implementation
Abdalwali Lutfi, Akif Lutfi Al-Khasawneh, Mohammed Amin Almaiah, et al.
Sustainability (2022) Vol. 14, Iss. 9, pp. 5362-5362
Open Access | Times Cited: 83
Factors Influencing the Continuance Intention to Use Accounting Information System in Jordanian SMEs from the Perspectives of UTAUT: Top Management Support and Self-Efficacy as Predictor Factors
Abdalwali Lutfi
Economies (2022) Vol. 10, Iss. 4, pp. 75-75
Open Access | Times Cited: 79
Evaluating the D&M IS Success Model in the Context of Accounting Information System and Sustainable Decision Making
Abdalwali Lutfi, Manaf Al‐Okaily, Adi Alsyouf, et al.
Sustainability (2022) Vol. 14, Iss. 13, pp. 8120-8120
Open Access | Times Cited: 60
Influence of Digital Accounting System Usage on SMEs Performance: The Moderating Effect of COVID-19
Abdalwali Lutfi, Saleh Nafeth Alkelani, Malak Akif Al-Khasawneh, et al.
Sustainability (2022) Vol. 14, Iss. 22, pp. 15048-15048
Open Access | Times Cited: 57
Understanding the Intention to Adopt Cloud-based Accounting Information System in Jordanian SMEs
Abdalwali Lutfi
The International Journal of Digital Accounting Research (2022), pp. 47-70
Open Access | Times Cited: 54
The Role of E-Accounting Adoption on Business Performance: The Moderating Role of COVID-19
Abdalwali Lutfi, Saleh Nafeth Alkelani, Hamza Alqudah, et al.
Journal of risk and financial management (2022) Vol. 15, Iss. 12, pp. 617-617
Open Access | Times Cited: 39
Financial inclusion and business practices of microbusiness in Colombia
Juan Carlos Urueña Mejía, Luis H. Gutiérrez, Paul Rodríguez‐Lesmes
Eurasian Economic Review (2023) Vol. 13, Iss. 2, pp. 465-494
Open Access | Times Cited: 23
The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality
Abdalwali Lutfi, Saleh Zaid Alkilani, Mohamed Saad, et al.
Journal of risk and financial management (2022) Vol. 15, Iss. 12, pp. 563-563
Open Access | Times Cited: 33
Tax Payment and the Performance of SMEs: A Longitudinal Analysis on EU Countries
Teodora Roman, Nicu Marcu, Valentina Diana Rusu, et al.
Sustainability (2023) Vol. 15, Iss. 2, pp. 927-927
Open Access | Times Cited: 16
Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation
Abdalwali Lutfi, Ahmad Farhan Alshira’h, Malek Hamed Alshirah, et al.
Journal of Open Innovation Technology Market and Complexity (2023) Vol. 9, Iss. 3, pp. 100098-100098
Open Access | Times Cited: 16
Unearthing the mediating role of political affiliation in tax compliance determinants: new evidence from Ghana
George Nyantakyi, Francis Atta Sarpong, Faustina Asiedu, et al.
Cogent Business & Management (2024) Vol. 11, Iss. 1
Open Access | Times Cited: 7
Investigating the compliance behavior of GST taxpayers: An extension to theory of planned behavior
Shubham Garg, Karam Pal Narwal, Sanjeev Kumar
Journal of Public Affairs (2024) Vol. 24, Iss. 3
Closed Access | Times Cited: 5
Identifying and Categorizing Sustainable Supply Chain Practices Based on Triple Bottom Line Dimensions: Evaluation of Practice Implementation in the Cement Industry
Fathi Alarabi Yosef, Luay Jum’a, Muntasir Alatoom
Sustainability (2023) Vol. 15, Iss. 9, pp. 7323-7323
Open Access | Times Cited: 14
Forensic accounting, socio-economic factors and value added tax evasion in emerging economies: evidence from Jordan
Ahmad Farhan Alshira’h, Malek Hamed Alshirah, Abdalwali Lutfi
Journal of financial reporting & accounting (2024)
Closed Access | Times Cited: 4
Role of business sustainability, patriotism of business actors, and digital transformation in increasing MSME tax compliance
Pambayun Kinasih Yekti Nastiti, Theresia Woro Damayanti, Maria Rio Rita, et al.
Cogent Business & Management (2025) Vol. 12, Iss. 1
Open Access
Influential Characteristics and Benefits of Cloud ERP Adoption in New Zealand SMEs: A Vendors’ Perspective
Sunchai Tongsuksai, Sanjay Mathrani, Kasuni Weerasinghe
IEEE Access (2023) Vol. 11, pp. 23956-23979
Open Access | Times Cited: 10
Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria
Azeez Olasunkanmi Ojo, Saheed Akande Shittu
Cogent Business & Management (2023) Vol. 10, Iss. 2
Open Access | Times Cited: 10
Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study
Vanina Adoriana Trifan, Silviu Gabriel Szentesi, Lavinia Denisia Cuc, et al.
SAGE Open (2023) Vol. 13, Iss. 3
Open Access | Times Cited: 10
Perceived political corruption and tax compliance intentions among private enterprises in emerging economies: The roles of tax morale and tax tolerance in Ghana
Richard Agbanyo, Godwin Musah, James Ntiamoah Doku, et al.
Journal of International Development (2024) Vol. 36, Iss. 4, pp. 2063-2095
Closed Access | Times Cited: 2
Accounting errors that influence value added tax reporting quality: A study of accounting and regulation
Moustafa Al Najjar, Mohamed Gaber Ghanem, Wagdi Higazi
Journal of Governance and Regulation (2024) Vol. 13, Iss. 3, pp. 189-197
Open Access | Times Cited: 2
The impact of corporate ownership structure on corporate risk disclosure: evidence from an emerging economy
Malek Hamed Alshirah, Ahmad Farhan Alshira’h
Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness (2023) Vol. 34, Iss. 2, pp. 370-395
Closed Access | Times Cited: 6
FORENSIC ACCOUNTING METHODS AND VALUE-ADDED TAX FRAUD
Ahmad Farhan Alshira’h, Abdalwali Lutfi
Journal of Southwest Jiaotong University (2023) Vol. 58, Iss. 3
Open Access | Times Cited: 6
How can value added tax compliance be incentivized? An experimental examination of trust in government and tax compliance costs
Ahmad Farhan Alshira’h
Journal of Money Laundering Control (2023) Vol. 27, Iss. 1, pp. 191-208
Closed Access | Times Cited: 4
Influential Factors Shaping the Adoption and Utilization of Audit Technology (CAATS) in the Audit Practices in Saudi Arabia: Human Capital Expertise as a Moderating Factor
Nabil Ahmad Mareai Senan
(2024)
Open Access | Times Cited: 1
Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance
Nada Junitha Henuk, I Putu Sudana
World Journal of Advanced Research and Reviews (2024) Vol. 21, Iss. 2, pp. 725-732
Open Access | Times Cited: 1
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