OOIR: Observatory of International Research

Papers

(The median citation count of Auditing-A Journal of Practice & Theory is 1. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-03-01 to 2024-03-01.)

Article	Citations
Are Internal Audits Associated with Reductions in Perceived Risk?	36
Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions	29
Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond	27
The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments	26
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research	23
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research	20
Climate Risk and the Price of Audit Services: The Case of Drought	20
How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles	20
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence	17
Toward an Understanding of Audit Team Distribution and Performance Quality	16
Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting	15
Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality	15
Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges	14
The Effect of Engagement Auditors on Financial Statement Comparability	13
Generalist CEOs and Audit Pricing	13
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	12
MD&A Textual Similarity and Auditors	12
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	11
Tax Non-Audit Services and Client Income Tax Estimation Error	11
Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms	10
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	10
Prior Audit Experience and CFO Financial Reporting Aggressiveness	10
Diversity of Signing Auditors and Audit Quality	9
Auditor Expertise in Mergers and Acquisitions	9
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements	9

How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures	9
On Controlling for Misstatement Risk	9
The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice	9
Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities	8
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors	8
Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance	8
Audit Partners' Co-Working Experience and Audit Outcomes	8
Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level	7
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness	7
Investor Sentiment and Audit Opinion Shopping	7
How Does Disclosure of Component Auditor Use Affect Nonprofessional Investors' Perceptions and Behavior?	7
Office-Client Balance and Metro Area Audit Market Competition	7
Internal Control Quality and Bank Risk-Taking and Performance	7
Critical Audit Matters: Possible Market Misinterpretation	6
Financial Statement Disaggregation and Auditor Effort	6
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	6
Auditor Commitment and Turnover Intentions Following Negative Inspection Findings: The Effects of Regulator Enforcement Style and Firm Response	5
Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis	5
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	5
Social Media Content and Social Comparisons: An Experimental Examination of their Effect on Audit Quality	5
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge	5
Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort	5
Lessons Learned: Challenges When Conducting Interview-Based Research in Auditing and Methods of Coping	5
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	5
The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes	5
The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions	5
Research Forum on COVID-19: Implications for Audits and the Audit Profession	4
More than Making Copies: Survey Evidence on the Work of Novice Auditors	4
Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping	4
Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy	4
Always Feeling Behind: Women Auditors' Experiences during COVID-19	4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
The Effects of Profit-Sharing Plans, Client Importance, and Reinforcement Sensitivity on Audit Quality	4
The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort	4
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
The Association between Stock Liquidity and Audit Pricing	3
Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing	3
Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees	3
Auditors' Response to Auditor Business Risk: An Analysis Using Public and Private Companies	3
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	3
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness	2
Investments in Auditor-Provided Non-Audit Services and Future Operating Performance	2
The Impact of a Structured Electronic Interacting Brainstorming Platform	2
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	2
Do Chief Audit Executives Matter? Evidence from Turnover Events	2
Stressed about Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes	2
Does the Format of Internal Control Disclosures Matter? An Experimental Investigation of Nonprofessional Investor Behavior	2
Accounting Firm Association Membership and Small Audit Firm Growth	2
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	2

Early Earnings Releases and the Role of Accounting Quality	2
Making Sense of Ego Depletion: The Replication Crisis, A Path Forward, and Lessons for Accounting Researchers	2
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?	2
The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits	2
Does the Length of the Cooling-Off Period Affect Audit Quality?	2
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment	1
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	1
The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment	1
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	1
The Audit Quality Effects of Small Audit Firm Mergers in the United States	1
Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations	1
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	1
Auditor Evaluation of Manager's Competence After a Failure in Internal Control	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
The Auditors’ Role in the U.S. Paycheck Protection Program (PPP)	1
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	1
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	1
Determinants and Consequences of Audit Pricing for Charities, Including the Provision ofPro BonoAudits	1
Public Communication of Audit Risks and Related-Party Transactions: Evidence from China	1
Informativeness of Key Audit Matters: Evidence from China	1