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 2021-09-01 to 2025-09-01.)

Article	Citations
Covers and Front Matter	43
Editorial Policy	35
Editorial Policy	33
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	30
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	28
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	18
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	18
Covers and Front Matter	16
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	16
Political Turnover and Audit Opinion: Evidence from China	15
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	14
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	14
Editorial Policy	14
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	13
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	13
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	13
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	12
Editorial Policy	11
The Consequences of Dividing Responsibility for an Audit Engagement	11
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	10
Covers and Front Matter	10
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	10
Research Forum on COVID-19: Implications for Audits and the Audit Profession	9
Editorial Policy	9
Editorial Policy	8

Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	8
Audit Office Effectiveness and Efficiency	8
Financial Statement Disaggregation and Auditor Effort	8
Cataloging the Marketplace of Assurance Services	8
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	8
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	7
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	7
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	7
Client Employee Training and Audit Efficiency	7
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	7
Covers and Front Matter	7
Always Feeling Behind: Women Auditors' Experiences during COVID-19	6
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	6
More than Making Copies: Survey Evidence on the Work of Novice Auditors	6
Related Party Transactions and Audit Fees: Indian Evidence	6
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	5
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	5
Accounting Firm Association Membership and Small Audit Firm Growth	5
Do Auditors Price Common Ownership?	4
Editorial Policy	4
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	4
Covers and Front Matter	4
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	4
Superstition, Risk Aversion, and Audit Quality: Evidence from China	4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	4
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	3
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	3
Avoidance of Goodwill Impairments via Auditor Choice	3
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	3
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	3
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	3
Accounting Personnel Quality, Audit Risk, and Auditor Responses	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research	3
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	3
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	3
Early Earnings Releases and the Role of Accounting Quality	3
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	3
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	2
Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management	2
Internal and External Social Capital of Big 4 Audit Offices	2
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	2
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	2
Editorial Policy	2
Does the Length of the Cooling-Off Period Affect Audit Quality?	2
Covers and Front Matter	2
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	2
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	2
Editorial Policy	2

High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions	2
Audit Team Distance and Audit Quality Threatening Behavior	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	1
Covers and Front Matter	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Audit Committee Member As Lead Independent Director and Oversight Quality	1
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	1
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
Editorial Policy	1
Editorial Policy	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	1
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	1
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1