O. Ray Whittington

864 total citations
11 papers, 641 citations indexed

About

O. Ray Whittington is a scholar working on Accounting, Strategy and Management and Management Information Systems. According to data from OpenAlex, O. Ray Whittington has authored 11 papers receiving a total of 641 indexed citations (citations by other indexed papers that have themselves been cited), including 9 papers in Accounting, 2 papers in Strategy and Management and 1 paper in Management Information Systems. Recurrent topics in O. Ray Whittington's work include Auditing, Earnings Management, Governance (9 papers), Financial Reporting and Valuation Research (2 papers) and Accounting Education and Careers (2 papers). O. Ray Whittington is often cited by papers focused on Auditing, Earnings Management, Governance (9 papers), Financial Reporting and Valuation Research (2 papers) and Accounting Education and Careers (2 papers). O. Ray Whittington collaborates with scholars based in United States. O. Ray Whittington's co-authors include Michael D. Shields, Ira Solomon, Kurt Pany, Sandra Waller Shelton, Chee W. Chow, Ning Du and Tawei Wang and has published in prestigious journals such as Journal of Accounting Research, Accounting Horizons and Managerial Auditing Journal.

In The Last Decade

O. Ray Whittington

10 papers receiving 557 citations

Peers

O. Ray Whittington
Mario J. Maletta United States
Vincent Owhoso United States
Marcus M. Doxey United States
Timothy J. Louwers United States
Tatiana Sandino United States
John J. Willingham United States
Michael F. Peters United States
James R. Boatsman United States
Andrew Reffett United States
Denise Dickins United States
Mario J. Maletta United States
O. Ray Whittington
Citations per year, relative to O. Ray Whittington O. Ray Whittington (= 1×) peers Mario J. Maletta

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-authorship network of co-authors of O. Ray Whittington

This figure shows the co-authorship network connecting the top 25 collaborators of O. Ray Whittington. A scholar is included among the top collaborators of O. Ray Whittington based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with O. Ray Whittington. O. Ray Whittington is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

11 of 11 papers shown
1.
Du, Ning, Tawei Wang, & O. Ray Whittington. (2020). Accounting Data Analytics Exercise for Intermediate Accounting: Warranty Expense and Product Liability. Journal of Emerging Technologies in Accounting. 18(2). 201–208. 1 indexed citations
2.
Shelton, Sandra Waller & O. Ray Whittington. (2008). The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act. Managerial Auditing Journal. 23(2). 142–160. 16 indexed citations
3.
Pany, Kurt & O. Ray Whittington. (2001). Research Implications of the Auditing Standard Board's Current Agenda. Accounting Horizons. 15(4). 401–411. 24 indexed citations
4.
Shelton, Sandra Waller, et al.. (2001). Auditing Firms' Fraud Risk Assessment Practices. Accounting Horizons. 15(1). 19–33. 57 indexed citations
5.
Whittington, O. Ray, et al.. (2001). Audit Sampling: An Introduction to Statistical Sampling in Auditing. Medical Entomology and Zoology. 6 indexed citations
6.
Whittington, O. Ray & Kurt Pany. (2000). Principles of Auditing and Other Assurance Services. Medical Entomology and Zoology. 104 indexed citations
7.
Solomon, Ira, Michael D. Shields, & O. Ray Whittington. (1999). What Do Industry-Specialist Auditors Know?. SSRN Electronic Journal. 34 indexed citations
8.
Solomon, Ira, Michael D. Shields, & O. Ray Whittington. (1999). What Do Industry-Specialist Auditors Know?. Journal of Accounting Research. 37(1). 191–191. 382 indexed citations
9.
Whittington, O. Ray, et al.. (1991). Illegal Acts: What Are the Auditor's Responsibilities?. Journal of accountancy online/Journal of accountancy. 171(1). 82. 4 indexed citations
10.
Shields, Michael D., Chee W. Chow, & O. Ray Whittington. (1989). The Effects of State Risk and Controllability Filters on Compensation Contract and Effort Choice. Abacus. 25(1). 39–55. 12 indexed citations
11.
Whittington, O. Ray. (1978). An examination of the effects of analytical evidence and time budgets on audit judgments. University Microfilms International eBooks. 1 indexed citations

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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