Most cited papers in Agricultural and Financial Auditing
What are the most cited papers in Agricultural and Financial Auditing?
The most cited paper in Agricultural and Financial Auditing is "Corporate Governance and the Audit Process*" (Jeffrey P. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright, 2002), with 630 citations. Next come "PCAOB Inspections: Public Accounting Firms on “Trial”" (233) and "The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors" (204).
Showing 50 of 106 papers. Every paper with more than 15 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | Corporate Governance and the Audit Process* Jeffrey P. Cohen, Ganesh Krishnamoorthy, Arnold M. Wright · Contemporary Accounting Research | Dec 2002 | 630 |
| 2 | PCAOB Inspections: Public Accounting Firms on “Trial” Kimberly D. Westermann, Jeffrey P. Cohen, Greg Trompeter · Contemporary Accounting Research | 17 Aug 2018 | 233 |
| 3 | The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors Brian Bratten, Lisa Milici Gaynor, Linda S. McDaniel et al. · Auditing A Journal of Practice & Theory | 30 Sep 2012 | 204 |
| 4 | Nature's guide for mentors Adrian Lee, Carina Dennis, Philip Campbell · Nature | Jun 2007 | 184 |
| 5 | Management of biological sewage sludge: Fertilizer nitrogen recovery as the solution to fertilizer crisis Katarzyna Chojnacka, Dawid Skrzypczak, Daniel Szopa et al. · Journal of Environmental Management | 11 Nov 2022 | 128 |
| 6 | Consequences of XBRL Standardization on Financial Statement Data Miklos Antal Vasarhelyi, David Chan, John Peter Krahel · Journal of Information Systems | Mar 2012 | 120 |
| 7 | Improving the measures of real earnings management Anup Srivastava · Review of Accounting Studies | 31 Jul 2019 | 113 |
| 8 | Economic Value of Days Open for Holstein Cows of Alternative Milk Yields with Varying Calving Intervals Federico J. Holmann, C. Richard Shumway, Robert W. Blake et al. · Journal of Dairy Science | Mar 1984 | 98 |
| 9 | Methodology for Assessing Bankruptcy Risks and Financial Sustainability Management in Regional Agricultural Organizations Irina Viktorovna Taranova, Irina M. Podkolzina, Fatima M. Uzdenova et al. · Lecture notes in networks and systems | 2021 | 89 |
| 10 | Managerial ability — a review of its basis and potential improvement using psychological concepts Peter L. Nuthall · Agricultural Economics | Mar 2001 | 83 |
| 11 | Integrated reporting decision usefulness: Mainstream equity market views Richard Slack, Ioannis Tsalavoutas · Accounting Forum | 30 Apr 2018 | 80 |
| 12 | Environmental economic model of risk management and costs in the framework of the quality management system Victoria G. Borkovskaya, Evgeniy N. Degaev, Irina Burkova · MATEC Web of Conferences | 2018 | 73 |
| 13 | Youth leadership and youth development: Connections and questions Cathann A. Kress · New Directions for Youth Development | Mar 2006 | 64 |
| 14 | Points of View: Effective Partnerships Between K-12 and Higher Education Debra Tomanek · Cell Biology Education | Mar 2005 | 64 |
| 15 | Chronophysiology of ruminant feeding behavior and metabolism: an evolutionary review Akbar Nikkhah · Biological Rhythm Research | 15 Mar 2012 | 63 |
| 16 | Effects of extracts and isolated compounds from safflower on some index of promoting blood circulation and regulating menstruation Yao Dong, Zheng Wang, Miao Li et al. · Journal of Ethnopharmacology | 7 Jun 2016 | 61 |
| 17 | Prolactin and parenting in the pigeon family Rae Silver · Journal of Experimental Zoology | Dec 1984 | 58 |
| 18 | Accounting Education in Russia and the USA: A Comparative Study Robert W. McGee, Galina G. Preobragenskaya | 14 Nov 2008 | 56 |
| 19 | Quantitative review of ruminal and total tract digestion of mixed diet organic matter and carbohydrates Harry Archimède, D. Sauvant, P. Schmidely · annales de biologie animale biochimie biophysique | 1997 | 53 |
| 20 | Evaluating Financial Sustainability of Higher Education Institutions Сергей Петрович Сазонов, Ekaterina E. Kharlamova, I.A. Chekhovskaya et al. · Asian Social Science | 12 Jun 2015 | 53 |
| 21 | Perspective as an intervening construct in the judgment of attitude statements. Thomas M. Ostrom · Journal of Personality and Social Psychology | 1966 | 52 |
| 22 | A bioeconomic evaluation of a commercial scale recirculating finfish growout system — An Australian perspective Paul N. De Ionno, Graeme Wines, Paul L. Jones et al. · Aquaculture | 5 Jun 2006 | 51 |
| 23 | ACUTE BARBITURATE POISONING Peter M.G. Broughton, Geoff Stuart Higgins, John Richard O'Brien · The Lancet | 1956 | 50 |
| 24 | Effect of increased dietary crude protein levels on production performance, nitrogen utilisation, blood metabolites and ruminal fermentation of Holstein bulls Chuanqi Xia, Muhammad Aziz ur Rahman, Yang He et al. · Asian-Australasian Journal of Animal Sciences | 31 May 2018 | 49 |
| 25 | Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve? Niclas Hellman, Jordi Carenys, Soledad Moya Gutiérrez · Accounting in Europe | 4 May 2018 | 48 |
| 26 | Accounting Principles Michael Köller · EAA series | 2011 | 44 |
| 27 | Accounting Certification in the Russian Language Robert W. McGee · SSRN Electronic Journal | 2008 | 42 |
| 28 | Institutionalizing evidence-based STEM reform through faculty professional development and support structures Sreyasi Biswas, Rocio Benabentos, Eric Brewe et al. · International Journal of STEM Education | 12 May 2022 | 41 |
| 29 | Reactions of some diazoazoles with reactive methylene and other groups Marjan Kocevar, D. Kolman, H. Krajnc et al. · Tetrahedron | 1976 | 39 |
| 30 | Investigating the advantages of sub-surface irrigation method in winter wheat productivity Sabirjan Isaev, Ilkhom Begmatov, G Goziev et al. · IOP Conference Series Materials Science and Engineering | Jul 2020 | 38 |
| 31 | Developmental Advising: The Elusive Ideal Virginia N. Gordon · NACADA Journal | 1994 | 36 |
| 32 | National standards for the management of gonorrhoea Mark Fitzgerald, Carol Bedford · International Journal of STD & AIDS | Jul 1996 | 34 |
| 33 | Science of eating time: A novel chronophysiological approach to optimize glucose-insulin dynamics and health Akbar Nikkhah · Journal of Diabetes Mellitus | 2012 | 34 |
| 34 | Internal Control in Companies from the Perspective of the COSO María Teresa Espinosa-Jaramillo · Management | 13 Mar 2024 | 33 |
| 35 | School-university partnerships: Lessons learned from 10 years of spectroscopy for teachers and post 16 students Tim G Harrison, April Shaw, K L Shallcross et al. · New Directions in the Teaching of Physical Sciences | Sep 2010 | 32 |
| 36 | An Accountability Framework for Financial Statement Auditors and Related Research Questions Mark E. Peecher, Ira Solomon, Ken T. Trotman · SSRN Electronic Journal | 2010 | 32 |
| 37 | The Modigliani–Miller Theory with Arbitrary Frequency of Payment of Tax on Profit Peter N. Brusov, Tatiana Filatova · Mathematics | 25 May 2021 | 31 |
| 38 | Harmonizing Eating and Exercise Circadian Rhythms for Optimal Glucose-Insulin and Vascular Physiology Akbar Nikkhah · International Journal of Diabetology & Vascular Disease Research | 7 Apr 2015 | 31 |
| 39 | Analytical support of management accounting in managing sustainable development of agricultural organizations Alsou Zakirova, Guzaliya Salikhovna Klychova, Gamlet Ya. OSTAEV et al. · E3S Web of Conferences | 2020 | 30 |
| 40 | Implementation of ESG strategies of Russian companies under sanctions restrictions Marina Alekseevna IZMAILOVA · MIR (Modernization Innovation Research) | 25 Jun 2022 | 29 |
| 41 | Qualimetric accounting for agricultural products, land and biological assets Rolan Arkhipovich Alborov, Svetlana V. KOZMENKOVA, Meri K. Dzhikiya · International Accounting | 17 Jul 2023 | 27 |
| 42 | The impact of IAS 36 on goodwill disclosure: Evidence of the write-offs and performance effects Gabriele D’Alauro · Intangible Capital | 25 Oct 2013 | 27 |
| 43 | MODERN APPROACHES TO THE CONSTRUCTION OF INTERNAL CONTROL SYSTEM AND ITS PLACE IN THE ORGANIZATION OF BUSINESS SECURITY Наталия Изварина, Nataliya Izvarina, Дзарук Секизов et al. | 19 Nov 2018 | 26 |
| 44 | PRIORITIES OF AGROINDUSTRIAL COMPLEX DEVELOPMENT AND TASKS OF AGRARIAN SCIENCE AND EDUCATION Ayrat Valiev, Rustam M. Nizamov, Radik Ilyasovich Safin et al. · Vestnik of Kazan state agrarin university | 23 Apr 2022 | 25 |
| 45 | Cooperation in Rural Russia: Past, Present and Future Alexander V. Sobolev, Alexander Kurakin, Владимир Васильевич Пахомов et al. · Мир России | 24 Feb 2018 | 25 |
| 46 | Factors increasing the effectiveness of state support in agriculture Андрей Александрович Полухин, Tatyana I. Grudkina, Margarita Alexandrovna Grudkina · IOP Conference Series Earth and Environmental Science | May 2019 | 24 |
| 47 | Classroom-Based Strategies for Advanced Learners in Rural Settings Joyce VanTassel‐Baska, Gail Fischer Hubbard · Journal of Advanced Academics | Jul 2016 | 24 |
| 48 | Dissolved Oxygen in Water Jorge G. Ibáñez, Margarita Hernández‐Esparza, Carmen Doria-Serrano et al. · Environmental Chemistry | 2008 | 24 |
| 49 | ASSESSMENT OF FOOD SECURITY IN RUSSIA Ilnur N. Safiullin, Bulat G. Ziganshin, Elmira Amirova et al. · Vestnik of Kazan state agrarin university | 3 Aug 2021 | 23 |
| 50 | PRIORITY DIRECTIONS OF AGRO-INDUSTRIAL COMPLEX DEVELOPMENT IN KAZAKHSTAN Г. У. Акимбекова, G.A. Nikitina · Problems of AgriMarket | 15 Dec 2020 | 23 |
Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.