The DOI matches its Crossref record; 54 of the 54 references it cites were found in a registry or an index.
Consequences of adopting an expanded auditor’s report in the United Kingdom
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Citations
Cites
David, F. N., & Tukey, J. W. (1977) · Biometrics · doi:10.2307/2529486 · Cited by 12,708
Mostly Harmless Econometrics: An Empiricist's Companion
Angrist, J. D., & Pischke, J.-S. (2009) · doi:10.1515/9781400829828 · Cited by 9,467
Performance matched discretionary accrual measures
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.11.002 · Cited by 6,947
Mostly Harmless Econometrics: An Empiricist's Companion
Angrist, J. D., & Pischke, J.-S. (2008) · doi:10.2307/j.ctvcm4j72 · Cited by 5,051
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
The market pricing of accruals quality
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.06.003 · Cited by 3,087
Information and the Cost of Capital
Easley, D., & O'hara, M. (2004) · The Journal of Finance · doi:10.1111/j.1540-6261.2004.00672.x · Cited by 3,038
Annual report readability, current earnings, and earnings persistence
Li, F. (2008) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2008.02.003 · Cited by 2,838
Accounting Information, Disclosure, and the Cost of Capital
LAMBERT, R., LEUZ, C., & VERRECCHIA, R. E. (2007) · Journal of Accounting Research · doi:10.1111/j.1475-679x.2007.00238.x · Cited by 2,586
The journal of financial economics
Schwert, G. W. (1993) · Journal of Financial Economics · doi:10.1016/0304-405x(93)90012-z · Cited by 2,542
Cited by
Jahan, N., & Karim, M. S. (2024) · Auditing: A Journal of Practice & Theory · doi:10.2308/ajpt-2022-129 · Cited by 19
Andreicovici, I., Jeny, A., & Lui, D. (2025) · The Accounting Review · doi:10.2308/tar-2020-0437 · Cited by 8
Elmahgoub, M., Smith, J. A., Elamer, A. A., & Abdelfattah, T. (2025) · International Journal of Accounting & Information Management · doi:10.1108/ijaim-11-2024-0441 · Cited by 7
Expanded audit report and the value relevance of goodwill impairment
Elmahgoub, M., Smith, J. A., Elamer, A. A., & Abdelfattah, T. (2026) · Journal of Accounting Literature · doi:10.1108/jal-01-2025-0041 · Cited by 2
Metadata
- Authors
- Gutierrez, E., Minutti-Meza, M., Tatum, K. W., & Vulcheva, M.
- Venue
- Review of Accounting Studies
- Published
- 2018-07-30
- Volume
- 23
- Issue
- 4
- Pages
- 1543-1587
- ISSN
- 1380-6653 (ISSN-L)
- 1573-7136
- OpenAlex
- W3122418122
- Cited by
- 382
- References
- 54
- FWCI
- 71.37
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Consequences of adopting an expanded auditor’s report in the United Kingdom. https://app.cochat.ai/papers/10.1007/s11142-018-9464-0
- The paper
- Gutierrez, E., Minutti-Meza, M., Tatum, K. W., & Vulcheva, M. (2018). Consequences of adopting an expanded auditor’s report in the United Kingdom. Review of Accounting Studies. https://doi.org/10.1007/s11142-018-9464-0
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
