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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:

Measuring Accounting Reporting Complexity with XBRL
Rani Hoitash, Udi Hoitash
The Accounting Review (2017) Vol. 93, Iss. 1, pp. 259-287
Closed Access | Times Cited: 270

Showing 1-25 of 270 citing articles:

Disclosure processing costs, investors’ information choice, and equity market outcomes: A review
Elizabeth Blankespoor, Ed deHaan, Iván Marinovic
Journal of Accounting and Economics (2020) Vol. 70, Iss. 2-3, pp. 101344-101344
Closed Access | Times Cited: 763
Digital Systems and New Challenges of Financial Management – FinTech, XBRL, Blockchain and Cryptocurrencies
Narcisa Roxana Moşteanu, Alessio Faccia
(2020) Vol. 21, Iss. 174, pp. 159-166
Closed Access | Times Cited: 140
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: 106
Measuring Firm Complexity
Tim Loughran, Bill McDonald
Journal of Financial and Quantitative Analysis (2023) Vol. 59, Iss. 6, pp. 2487-2514
Closed Access | Times Cited: 78
Bloated Disclosures: Can ChatGPT Help Investors Process Information?
Alex Kim, Maximilian Muhn, Valeri V. Nikolaev
SSRN Electronic Journal (2023)
Open Access | Times Cited: 49
Complexity of financial reporting standards and accounting expertise
Roman Chychyla, Andrew J. Leone, Miguel Minutti‐Meza
Journal of Accounting and Economics (2018) Vol. 67, Iss. 1, pp. 226-253
Closed Access | Times Cited: 148
Audit Partner Identification and Characteristics: Evidence from U.S. Form AP Filings
Jenna Burke, Rani Hoitash, Udi Hoitash
Auditing A Journal of Practice & Theory (2018) Vol. 38, Iss. 3, pp. 71-94
Closed Access | Times Cited: 146
Auditor Task-Specific Expertise: The Case of Fair Value Accounting
Jaehan Ahn, Rani Hoitash, Udi Hoitash
The Accounting Review (2019) Vol. 95, Iss. 3, pp. 1-32
Closed Access | Times Cited: 83
Does XBRL Adoption Constrain Earnings Management? Early Evidence from Mandated U.S. Filers
Jeong‐Bon Kim, Joung W. Kim, Jee‐Hae Lim
Contemporary Accounting Research (2019) Vol. 36, Iss. 4, pp. 2610-2634
Closed Access | Times Cited: 79
Mapping the corporate governance scholarship: Current state and future directions
Nitesh Pandey, Christian Andrés, Satish Kumar
Corporate Governance An International Review (2022) Vol. 31, Iss. 1, pp. 127-160
Open Access | Times Cited: 69
Auditor Skill Demands and Audit Quality: Evidence from Job Postings
Charles Ham, Rebecca N. Hann, MaryJane Rabier, et al.
Management Science (2024)
Closed Access | Times Cited: 13
Does automation improve financial reporting? Evidence from internal controls
Musaib Ashraf
Review of Accounting Studies (2024)
Closed Access | Times Cited: 10
Accounting Reporting Complexity as a Source of Insider Information Advantage: Evidence From Insider Trades
Scott Duellman, J. Philipp Klaus, Blair B. Marquardt
Journal of Business Finance & Accounting (2025)
Closed Access | Times Cited: 1
The Use and Characteristics of Foreign Component Auditors in U.S. Multinational Audits: Insights from Form AP Disclosures*
Jenna Burke, Rani Hoitash, Udi Hoitash
Contemporary Accounting Research (2020) Vol. 37, Iss. 4, pp. 2398-2437
Closed Access | Times Cited: 53
What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants
Markus Widmann, Florian Follert, Matthias Wolz
Management Review Quarterly (2020) Vol. 71, Iss. 2, pp. 455-489
Open Access | Times Cited: 51
FiNER: Financial Numeric Entity Recognition for XBRL Tagging
Lefteris Loukas, Manos Fergadiotis, Ilias Chalkidis, et al.
Proceedings of the 60th Annual Meeting of the Association for Computational Linguistics (Volume 1: Long Papers) (2022)
Open Access | Times Cited: 31
The Effect of Human Capital on Stock Price Crash Risk
Yi Si, Chongwu Xia
Journal of Business Ethics (2022) Vol. 187, Iss. 3, pp. 589-609
Closed Access | Times Cited: 28
Accounting Reporting Complexity and Non-GAAP Earnings Disclosure
Nerissa C. Brown, Adrienna A. Huffman, Shira Cohen
The Accounting Review (2023) Vol. 98, Iss. 6, pp. 37-71
Closed Access | Times Cited: 21
The importance of audit partners' risk tolerance to audit quality
Jeffrey Pittman, Sarah E. Stein, Delia F. Valentine
Contemporary Accounting Research (2023) Vol. 40, Iss. 4, pp. 2512-2546
Closed Access | Times Cited: 17
Social media in accounting research: A review and future research agenda
Michail Nerantzidis, Ioannis Tampakoudis, Chaoyuan She
Journal of International Accounting Auditing and Taxation (2024) Vol. 54, pp. 100595-100595
Closed Access | Times Cited: 8
Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies
Irina Alexeyeva
Journal of International Accounting Auditing and Taxation (2024) Vol. 54, pp. 100597-100597
Open Access | Times Cited: 6
Can XBRL detailed tagging of footnotes improve financial analysts' information environment?
Andrew J. Felo, Joung W. Kim, Jee‐Hae Lim
International Journal of Accounting Information Systems (2017) Vol. 28, pp. 45-58
Closed Access | Times Cited: 51
Information‐Processing Costs and Breadth of Ownership
Jeong‐Bon Kim, Bing Li, Zhenbin Liu
Contemporary Accounting Research (2018) Vol. 36, Iss. 4, pp. 2408-2436
Closed Access | Times Cited: 49
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research
Rani Hoitash, Udi Hoitash, Landi Morris
Auditing A Journal of Practice & Theory (2021) Vol. 40, Iss. 2, pp. 107-132
Closed Access | Times Cited: 40
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research
Steven M. Glover, James C. Hansen, Timothy A. Seidel
Auditing A Journal of Practice & Theory (2021) Vol. 41, Iss. 1, pp. 143-173
Closed Access | Times Cited: 39
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