Current Issues in Auditing

0.9(top 50%)

impact factor

262(top 50%)

papers

1.8K(top 50%)

citations

20(top 50%)

h-index

0.9(top 50%)

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340

all documents

2.1K

doc citations

33(top 50%)

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Top Articles

#	Title	Journal	Year	Citations
1	How Will Blockchain Technology Impact Auditing and Accounting: Permissionless versus Permissioned Blockchain	Current Issues in Auditing	2019	120
2	The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance	Current Issues in Auditing	2008	94
3	The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: Is There a Role for Assurers from the Accounting Profession?	Current Issues in Auditing	2011	88
4	Enhancing Auditor Professional Skepticism: The Professional Skepticism Continuum	Current Issues in Auditing	2014	71
5	A Primer for Information Technology General Control Considerations on a Private and Permissioned Blockchain Audit	Current Issues in Auditing	2019	66
6	Do Auditing Standards Matter?	Current Issues in Auditing	2013	61
7	The Work Environment in Large Audit Firms: Current Perceptions and Possible Improvements	Current Issues in Auditing	2016	59
8	Audit Quality Indicators: A Status Update on Possible Public Disclosures and Insights from Audit Practice	Current Issues in Auditing	2010	56
9	How Effective are Organizations' Internal Controls? Insights into Specific Internal Control Elements	Current Issues in Auditing	2012	44
10	What Drives Auditor Selection?	Current Issues in Auditing	2014	42
11	Using Blockchain to Aggregate and Share Misconduct Issues across the Accounting Profession	Current Issues in Auditing	2018	39
12	XBRL: Opportunities and Challenges in Enhancing Financial Reporting and Assurance Processes	Current Issues in Auditing	2007	38
13	Improving Transparency and Relevance of Auditor Communications with Financial Statement Users	Current Issues in Auditing	2010	38
14	An Interview Study to Understand the Reasons Clients Change Audit Firms and the Client's Perceived Value of the Audit Service	Current Issues in Auditing	2013	35
15	The Effects of Auditor Experience and Professional Commitment on Acceptance of Underreporting Time: A Moderated Mediation Analysis	Current Issues in Auditing	2016	33
16	External Auditors and Corporate Corruption: Implications for External Audit Regulators	Current Issues in Auditing	2016	32
17	Early Evidence on the Effects of Critical Audit Matters on Auditor Liability	Current Issues in Auditing	2016	30
18	Clients' Preferred Relationship Approach with their Financial Statement Auditor	Current Issues in Auditing	2012	27
19	Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities	Current Issues in Auditing	2007	26
20	Another Piece of the “Expectations Gap”: What Do Investors Know About Auditor Involvement with Information in the Annual Report?	Current Issues in Auditing	2012	26
21	Deficiencies in Auditing Related-Party Transactions: Insights from AAERs	Current Issues in Auditing	2008	25
22	Estimating Audit Fees Post-SOX	Current Issues in Auditing	2008	22
23	Challenges when Auditing Cryptocurrencies	Current Issues in Auditing	2020	22
24	Audit Quality in the Post-SOX Audit Environment: What Your Auditing Students Must Know about the PCAOB Inspection Process	Current Issues in Auditing	2008	20
25	How the Source of Audit Committee Accounting Expertise Influences Financial Reporting Timeliness	Current Issues in Auditing	2015	20
26	Assimilation of New Hires in Public Accounting	Current Issues in Auditing	2014	18
27	Entity-Level Controls: The Internal Auditor’s Assessment of Management Tone at the Top	Current Issues in Auditing	2009	17
28	Addressing the Accounting and Auditing Faculty Shortage: Practitioners' Perceptions of Academia	Current Issues in Auditing	2011	17
29	The Role of Auditors' Emotions and Moods on Audit Judgment: A Research Summary with Suggested Practice Implications	Current Issues in Auditing	2013	17
30	Audit Quality Indicators: Audit Practice Meets Audit Research	Current Issues in Auditing	2013	17
31	Email versus In-Person Audit Inquiry: Recent Research and Additional Survey Data	Current Issues in Auditing	2018	17
32	Accounting and Cybersecurity Risk Management	Current Issues in Auditing	2019	17
33	On the Use of Checklists in Auditing: A Commentary	Current Issues in Auditing	2014	16
34	Are Lengthy Audit Report Lags a Warning Signal?	Current Issues in Auditing	2015	16
35	Conflict Minerals Disclosures: Reporting Requirements and Implications for Auditing	Current Issues in Auditing	2016	15
36	Hiring Recent University Graduates into Internal Audit Positions: Insights from Practicing Internal Auditors	Current Issues in Auditing	2012	14
37	Management’s Discussion and Analysis: Implications for Audit Practice and Research	Current Issues in Auditing	2008	13
38	PCAOB Enforcements: A Review of the First Three Years	Current Issues in Auditing	2009	13
39	Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003,Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements.	Current Issues in Auditing	2011	13
40	New Leadership Tracks in Accounting Firms: An Alternative to the Partnership	Current Issues in Auditing	2011	13
41	Audit Fee Research on Issues Related to Ethics	Current Issues in Auditing	2017	13
42	Data Visualization in Local Accounting Firms: Is Slow Technology Adoption Rational?	Current Issues in Auditing	2020	13
43	Human Capital Challenges Facing the Public Company Auditing Profession	Current Issues in Auditing	2008	12
44	Auditor Rotation: The PCAOB Considers a New Direction	Current Issues in Auditing	2011	12
45	Multiple Auditing Standards and Standard Setting: Implications for Practice and Education	Current Issues in Auditing	2013	12
46	The Current State and Future of the Audit Profession	Current Issues in Auditing	2015	12
47	The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation Paper No. 2015-01,The Auditor's Use of the Work of Specialists	Current Issues in Auditing	2015	12
48	An Examination of AICPA Disciplinary Actions: 1980–2014	Current Issues in Auditing	2016	12
49	Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised):Identifying and Assessing the Risks of Material Misstatementand Proposed Consequential and Conforming Amendments to Other ISAs	Current Issues in Auditing	2019	12
50	Auditing While Black: Revealing Microaggressions Faced by Black Professionals in Public Accounting	Current Issues in Auditing	2021	12

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