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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:

Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity
Feiqi Huang, Won Gyun No, Miklos A. Vasarhelyi
Journal of Information Systems (2018) Vol. 33, Iss. 3, pp. 61-74
Closed Access | Times Cited: 26

Showing 1-25 of 26 citing articles:

Access to IT-Capable employees and the relevance of financial information
J. Philipp Klaus, Adi Masli, Pradeep Sapkota
Journal of Accounting and Public Policy (2025) Vol. 51, pp. 107284-107284
Closed Access
Excessive custom XBRL tag usage in 10-K filings and SEC oversight
Joung Kim, Daeun Lee
International Journal of Accounting Information Systems (2025) Vol. 56, pp. 100742-100742
Closed Access
Auditor Style and Financial Reporting Similarity
Joseph Johnston, Joseph H. Zhang
Journal of Information Systems (2020) Vol. 35, Iss. 1, pp. 79-99
Closed Access | Times Cited: 32
Big data, accounting information, and valuation
Doron Nissim
The Journal of Finance and Data Science (2022) Vol. 8, pp. 69-85
Open Access | Times Cited: 15
A Measure of Firm Complexity: Data and Code
Rani Hoitash, Udi Hoitash
Journal of Information Systems (2022) Vol. 36, Iss. 2, pp. 161-172
Closed Access | Times Cited: 15
How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption
Xin Cheng, Feiqi Huang, Dan Palmon, et al.
Journal of Information Systems (2020) Vol. 35, Iss. 1, pp. 1-25
Closed Access | Times Cited: 19
The roles of XBRL and processed XBRL in 10‐K readability
Steven F. Cahan, Seok-Joo Chang, Wei Z. Siqueira, et al.
Journal of Business Finance & Accounting (2021) Vol. 49, Iss. 1-2, pp. 33-68
Closed Access | Times Cited: 11
XBRL Tag Extensions and Tax Accrual Quality
Stephanie Walton, Liu Yang, Yiyang Zhang
Journal of Information Systems (2020) Vol. 35, Iss. 2, pp. 91-114
Closed Access | Times Cited: 11
Combining Data Analytics with XBRL: The ViewDrive Case
Amanuel F. Tadesse, Nishani Edirisinghe Vincent
Issues in Accounting Education (2021) Vol. 37, Iss. 1, pp. 197-215
Closed Access | Times Cited: 7
The Timeliness of XBRL Filings: An Empirical Examination
Jennifer Howard, Jie Zhou
Journal of Information Systems (2020) Vol. 35, Iss. 1, pp. 65-77
Closed Access | Times Cited: 6
Enterprise Resource Planning Systems and XBRL Reporting Quality
Feng Guo, Xin Luo, Patrick Wheeler, et al.
Journal of Information Systems (2021) Vol. 35, Iss. 3, pp. 77-106
Closed Access | Times Cited: 5
Auditor Style and Financial Reporting Similarity

SSRN Electronic Journal (2018)
Closed Access | Times Cited: 4
XBRL reporting in firms with data breach incidents
Wanying Jiang, Chunhao Xu, Roy Wayne Counts
Journal of Corporate Accounting & Finance (2024) Vol. 35, Iss. 3, pp. 146-156
Closed Access
XBRL extensions and cost of equity capital in Chinese firms: a natural experiment
Zhili Tian, Songsheng Chen, Jun Guo, et al.
Asia-Pacific Journal of Accounting & Economics (2024), pp. 1-24
Closed Access
The Effect of iXBRL Formatted Financial Statements on the Effectiveness of Managers' Decisions When Making Inter-Firm Comparisons
Hyun Woong Chang, Steven E. Kaszak, Peter Kipp, et al.
Journal of Information Systems (2020) Vol. 35, Iss. 2, pp. 149-177
Closed Access | Times Cited: 3
Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity
J.J. Lim, Vernon J. Richardson, Rod Smith
Journal of Information Systems (2023) Vol. 37, Iss. 3, pp. 81-100
Closed Access | Times Cited: 1
Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics
Michael Alles
International Journal of Accounting Information Systems (2020) Vol. 39, pp. 100489-100489
Closed Access | Times Cited: 2
Hva påvirker adopsjon av digitaliseringsverktøy i revisjonsbransjen i Norge?
Tom Erik Wiklund, Sjur Annexstad, Even Fallan
(2020), pp. 197-222
Open Access | Times Cited: 1
Digitalization and assurance of IFRS financial reports
Dirk Otto Beerbaum, Keith Duncan, Ray McNamara, et al.
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 1
A Method for Evaluating and Optimizing the XBRL Taxonomy Structure to Improve Business Reporting Criteria
fahime behzadi, Kamaleddin Yaghoobirafi, Eslam Nazemi
Research Square (Research Square) (2023)
Closed Access
A Method for Evaluating and Optimizing the XBRL Taxonomy Structure to Improve
fahime behzadi, Kamaleddin Yaghoobirafi, Eslam Nazemi
Research Square (Research Square) (2023)
Open Access
Effects of amendments to Rule 12b-2: evidence from XBRL-based reporting complexity
Denis Lima e Alves, Miles B. Gietzmann, Ana Marques
SSRN Electronic Journal (2023)
Closed Access
Regnskapsplikten for små foretak med forenklinger i fokus1
Kjell Magne Baksaas, Tonny Stenheim
(2020), pp. 83-120
Open Access
Bruk av informasjon fra foretaks miljørapportering til ressursallokerings- og kontrollformål
Even Fallan
(2020), pp. 243-275
Open Access
Fisjon under IFRS1 – mulige regnskapsmessige løsninger2
Tonny Stenheim
(2020), pp. 121-141
Open Access
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