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• 2015Understanding audit reporting changes: introduction of Key Audit Matters78 cited
• 2001Validity of annual report assertions about innovativeness: an empirical investigation71 cited
• 2014The Impact of Internal Control Activities on Financial Performance of Tertiary Institutions in Nigeria68 cited
• 2005Determinants of audit time as a proxy of audit quality61 cited
• 1993Certified public accountants: Ethical perception skills and attitudes on ethics education55 cited
• 2000Professionalism, Ethical Codes and the Internal Auditor: A Moral Argument54 cited
• 2011Audit expectation gap: Concept, nature and trace54 cited
• 2020Audit expectation gap: an empirical analysis51 cited
• 2018Corporate governance, internal audit function and accountability in statutory corporations50 cited
• 2000Some Evidence on the Ethical Disposition of Accounting Students: Context and Gender Implications43 cited
• 2010Are internal auditing practices related to the age of the internal audit function?43 cited
• 2015The marketization of accountancy43 cited
• 2013An empirical analysis of auditor independence and audit fees on audit quality40 cited
• 2011Ethical Compliance by the Accountant on the Quality of Financial Reporting and Performance of Quoted Companies in Nigeria