| The determinants of Internet financial reporting R Debreceny, GL Gray, A Rahman Journal of Accounting and Public policy 21 (4-5), 371-394, 2002 | 957 | 2002 |
| The production and use of semantically rich accounting reports on the Internet: XML and XBRL R Debreceny, GL Gray International Journal of Accounting Information Systems 2 (1), 47-74, 2001 | 430 | 2001 |
| Perceptions and misperceptions regarding the unqualified auditor's report by financial statement preparers, users, and auditors GL Gray, JL Turner, PJ Coram, TJ Mock Accounting Horizons 25 (4), 659-684, 2011 | 347 | 2011 |
| Business reporting on the Internet A Lymer, R Debreceny, GL Gray, A Rahman International Accounting Standards Committee, 1999 | 337 | 1999 |
| Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors M Alles, GL Gray International Journal of Accounting Information Systems 22, 44-59, 2016 | 252 | 2016 |
| A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits GL Gray, RS Debreceny International Journal of Accounting Information Systems 15 (4), 357-380, 2014 | 209 | 2014 |
| Financial reporting on the Internet and the external audit R Debreceny, GL Gray European Accounting Review 8 (2), 335-350, 1999 | 183 | 1999 |
| Embedded audit modules in enterprise resource planning systems: Implementation and functionality RS Debreceny, GL Gray, JJJ Ng, KSP Lee, WF Yau Journal of Information Systems 19 (2), 7-27, 2005 | 176 | 2005 |
| Data mining journal entries for fraud detection: An exploratory study RS Debreceny, GL Gray International Journal of Accounting Information Systems 11 (3), 157-181, 2010 | 156 | 2010 |
| Corporate reporting on the internet: opportunities and challenges GL Gray, R Debreceny Seventh Asian-Pacific Conference on International Accounting Issues, Bangkok, 1997 | 135 | 1997 |
| IT governance and process maturity: A multinational field study RS Debreceny, GL Gray Journal of Information Systems 27 (1), 157-188, 2013 | 131 | 2013 |
| The communicative value of the auditor's report PJ Coram, TJ Mock, JL Turner, GL Gray Australian Accounting Review 21 (3), 235-252, 2011 | 130 | 2011 |
| Financial reporting websites: what users want in terms of form and content R Debreceny, GL Gray, TJ Mock Universidad de Huelva, 2001 | 111 | 2001 |
| XBRL: Solving real-world problems GL Gray, DW Miller International Journal of Disclosure and Governance 6, 207-223, 2009 | 98 | 2009 |
| Improving transparency and relevance of auditor communications with financial statement users JL Turner, TJ Mock, PJ Coram, GL Gray Current issues in auditing 4 (1), A1-A8, 2010 | 89 | 2010 |
| The expert systems life cycle in AIS research: What does it mean for future AIS research? GL Gray, V Chiu, Q Liu, P Li International Journal of Accounting Information Systems 15 (4), 423-451, 2014 | 88 | 2014 |
| “The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes M Alles, GL Gray International journal of accounting information systems 38, 100465, 2020 | 87 | 2020 |
| The development of embedded audit modules to support continuous monitoring in the electronic commerce environment R Debreceny, GL Gray, WL Tham, KY Goh, PL Tang International Journal of Auditing 7 (2), 169-185, 2003 | 85 | 2003 |
| The unqualified auditor’s report: A study of user perceptions, effects on user decisions and decision processes, and directions for future research T Mock, J Turner, G Gray, P Coram A Report to the Auditing Standards Board and the International Auditing and …, 2009 | 66 | 2009 |
| The electronic frontier GL Gray, R Debreceny Journal of Accountancy 185 (5), 32, 1998 | 56 | 1998 |