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 2020-11-01 to 2024-11-01.)

Article	Citations
Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond	39
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	34
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research	26
Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality	25
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence	22
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	20
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	19
Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges	19
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	18
The Effect of Engagement Auditors on Financial Statement Comparability	15
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	15
Generalist CEOs and Audit Pricing	15
Diversity of Signing Auditors and Audit Quality	15
The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice	14
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	13
On Controlling for Misstatement Risk	13
How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures	12
Tax Non-Audit Services and Client Income Tax Estimation Error	12
Prior Audit Experience and CFO Financial Reporting Aggressiveness	12
Audit Partners' Co-Working Experience and Audit Outcomes	11
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements	11
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness	10
Investor Sentiment and Audit Opinion Shopping	10
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors	10
Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort	9

The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort	9
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	9
Auditor Expertise in Mergers and Acquisitions	9
Critical Audit Matters: Possible Market Misinterpretation	9
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge	8
Internal Control Quality and Bank Risk-Taking and Performance	8
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	7
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	7
Lessons Learned: Challenges When Conducting Interview-Based Research in Auditing and Methods of Coping	7
Financial Statement Disaggregation and Auditor Effort	7
More than Making Copies: Survey Evidence on the Work of Novice Auditors	7
Does Mandatory IFRS Adoption Affect Audit Hours and the Effectiveness to Constrain Earnings Management? Evidence from Italy	6
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	6
Management's Undue Influence over Audit Committee Members: Evidence from Auditor Reporting and Opinion Shopping	6
Auditors' Response to Auditor Business Risk: An Analysis Using Public and Private Companies	6
The Association between Stock Liquidity and Audit Pricing	6
Do Chief Audit Executives Matter? Evidence from Turnover Events	6
Always Feeling Behind: Women Auditors' Experiences during COVID-19	5
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?	5
Internal Auditing Outsourcing, Nonaudit Services, and Audit Fees	5
Is Audit Partner Identification Useful? Evidence from the KPMG “Steal the Exam” Scandal	5
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	5
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	4
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	4
Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing	4
Research Forum on COVID-19: Implications for Audits and the Audit Profession	4
The Impact of a Structured Electronic Interacting Brainstorming Platform	4
Making Sense of Ego Depletion: The Replication Crisis, A Path Forward, and Lessons for Accounting Researchers	4
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	4
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	4
Stressed about Money: The Effect of Employee Financial Pressure on Financial Reporting Outcomes	3
Investments in Auditor-Provided Non-Audit Services and Future Operating Performance	3
Accounting Firm Association Membership and Small Audit Firm Growth	3
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	3
Informativeness of Key Audit Matters: Evidence from China	3
Do Auditors Price Common Ownership?	3
The Impact of the PCAOB Triennial Inspection Process on Inspection Year and Non-Inspection Year Audits	3
Early Earnings Releases and the Role of Accounting Quality	3
Adherence to the Internal Audit Core Principles and Threats to Internal Audit Function Effectiveness	3
The Auditors’ Role in the U.S. Paycheck Protection Program (PPP)	3
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	3
Does the Length of the Cooling-Off Period Affect Audit Quality?	3
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	2
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	2
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	2
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	2
Deferred Tax Asset Valuation Allowances and Auditors’ Going Concern Evaluations	2
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	2
Does Goodwill-Related Critical Audit Matters Disclosure Influence Firms’ Financial Reporting Decisions? Evidence from Goodwill Impairment	2
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	2

The Bayesian Approach to Audit Evidence: Quantifying Statistical Evidence Using the Bayes Factor	1
Audit Committee Research: Where Do We Stand, and Where Do We Go from Here?	1
How Do Reviewers’ Goal Framing and Novice Auditors’ Receptivity to Negative Feedback Affect Follow-Through Performance?	1
Explaining Away Intentional Misstatements: Do Management-Provided Excuses Decrease Auditor Skepticism?	1
Disclosure of Internal Control Weaknesses and Auditors’ Litigation Risk	1
Auditor Evaluation of Manager's Competence After a Failure in Internal Control	1
Accounting Personnel Quality, Audit Risk, and Auditor Responses	1
Cataloging the Marketplace of Assurance Services	1
The Impact of Client Response Time and Message Processing Fluency on Staff Auditor Judgment	1
Superstition, Risk Aversion, and Audit Quality: Evidence from China	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	1
Client Employee Training and Audit Efficiency	1
Public Communication of Audit Risks and Related-Party Transactions: Evidence from China	1
Component Auditor Use and Lenders’ Perception of Audit Quality	1
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	1
The Audit Quality Effects of Small Audit Firm Mergers in the United States	1
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	1
'Till Death Do Us Part: An Examination of the Impact of Unbroken Auditor-Client Relationships on Audit Efficiency and Audit Quality	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Audit Profession Development and Bank Loan Contracting	1