O. Ray Whittington

870 citations
12 papers · 656 · h-index 7

Impact in

  • Accounting top 2%
    • Auditing, Earnings Management, Governance
    • Corporate Finance and Governance
    • Risk Management in Financial Firms
    • Corporate Taxation and Avoidance

Papers in

    • Auditing, Earnings Management, Governance 9
    • Accounting Education and Careers 2
    • Risk Management in Financial Firms 1
    • Corporate Finance and Governance 1
    • Financial Reporting and Valuation Research 2

O. Ray Whittington

10 papers receiving 567 citations

Peers

O. Ray Whittington
Comparison fields: 5 of 44
  • Accounting 556
  • General Decision Sciences 23
  • Management Information Systems 114
  • Strategy and Management 162
  • Finance 77
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Citations per field
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Citations per year

Countries citing papers authored by O. Ray Whittington

Since Specialization
Citations

This map shows the geographic impact of O. Ray Whittington's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by O. Ray Whittington with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites O. Ray Whittington more than expected).

Fields of papers citing papers by O. Ray Whittington

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by O. Ray Whittington. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by O. Ray Whittington. The network helps show where O. Ray Whittington may publish in the future.

Co-authors

The 7 scholars most cited alongside O. Ray Whittington, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with O. Ray Whittington Line = papers co-authored together O. Ray Whittington links everyone, so they are left out of the graph.

All Works

12 of 12 papers shown
#Work
1 1999386
2
Principles of Auditing and Other Assurance Services
2000107
3 200157
4
What Do Industry-Specialist Auditors Know?
199934
5 200125
6 200819
7 198915
8
Audit Sampling: An Introduction to Statistical Sampling in Auditing
20016
9
Illegal Acts: What Are the Auditor's Responsibilities?
19914
10 20202
11
An examination of the effects of analytical evidence and time budgets on audit judgments
19781
12
Outlines and Study Guides
19940

About O. Ray Whittington

O. Ray Whittington is a scholar working on Accounting, Strategy and Management, Management Information Systems, Finance and Economics and Econometrics, having authored 12 papers that have together received 656 indexed citations. Recurring topics across this work include Auditing, Earnings Management, Governance (9 papers), Financial Reporting and Valuation Research (2 papers), Accounting Education and Careers (2 papers), Accounting and Organizational Management (1 paper), Risk Management in Financial Firms (1 paper), Corporate Finance and Governance (1 paper), Law, Economics, and Judicial Systems (1 paper) and Spreadsheets and End-User Computing (1 paper). The work is most often cited by research in Accounting (556 citations), General Decision Sciences (23 citations), Management Information Systems (114 citations), Strategy and Management (162 citations) and Finance (77 citations). O. Ray Whittington has collaborated with scholars based in United States and India. Frequent co-authors include Michael D. Shields, Ira Solomon, Kurt Pany, Sandra Waller Shelton, Chee W. Chow, Ning Du and Tawei Wang. Their work appears in journals such as Accounting Horizons, Journal of Accounting Research, Managerial Auditing Journal, Journal of Emerging Technologies in Accounting and Abacus.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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