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 2021-06-01 to 2025-06-01.)

Article	Citations
Covers and Front Matter	39
Editorial Policy	35
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	34
Editorial Policy	32
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	28
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	25
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	25
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	20
On Controlling for Misstatement Risk	18
Covers and Front Matter	16
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	15
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	14
Political Turnover and Audit Opinion: Evidence from China	14
Editorial Policy	14
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	14
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	13
Covers and Front Matter	12
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	12
Editorial Policy	12
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	12
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	11
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	11
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	10
Editorial Policy	10
Financial Statement Disaggregation and Auditor Effort	10

Research Forum on COVID-19: Implications for Audits and the Audit Profession	10
Cataloging the Marketplace of Assurance Services	9
Editorial Policy	9
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	9
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	8
Client Employee Training and Audit Efficiency	8
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	8
Audit Office Effectiveness and Efficiency	8
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	7
Related Party Transactions and Audit Fees: Indian Evidence	7
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	7
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	6
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	6
Covers and Front Matter	6
More than Making Copies: Survey Evidence on the Work of Novice Auditors	5
Accounting Firm Association Membership and Small Audit Firm Growth	5
Superstition, Risk Aversion, and Audit Quality: Evidence from China	5
Do Auditors Price Common Ownership?	5
Always Feeling Behind: Women Auditors' Experiences during COVID-19	5
Covers and Front Matter	5
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	5
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?	5
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	5
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	4
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
Editorial Policy	4
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	4
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	4
Does the Length of the Cooling-Off Period Affect Audit Quality?	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
Avoidance of Goodwill Impairments via Auditor Choice	3
Editorial Policy	3
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research	3
Internal and External Social Capital of Big 4 Audit Offices	3
Covers and Front Matter	3
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	3
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	3
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	2
Tax Non-Audit Services and Client Income Tax Estimation Error	2
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions	2
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	2
Audit Team Distance and Audit Quality Threatening Behavior	2
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	2

The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	2
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	1
Covers and Front Matter	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	1
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	1
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	1
Editorial Policy	1
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1
Editorial Policy	1
Audit Committee Member As Lead Independent Director and Oversight Quality	1
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	1
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
Editorial Policy	1