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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial Policy	59
Editorial Policy	41
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	41
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	37
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	25
Editorial Policy	24
Covers and Front Matter	24
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	23
Political Turnover and Audit Opinion: Evidence from China	22
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	21
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	20
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools	17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	17
The Consequences of Dividing Responsibility for an Audit Engagement	17
Covers and Front Matter	16
Editorial Policy	16
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	16
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	14
Grammatical Errors, Financial Reporting Quality, and Audit Engagement Risk	13
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	12
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	12
Editorial Policy	12
Editorial Policy	11
Cataloging the Marketplace of Assurance Services	11
Client Employee Training and Audit Efficiency	11

A Review of Materiality Research in Auditing and Assurance Services	11
Audit Office Effectiveness and Efficiency	11
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	9
Do Nonaudit Services Attract Regulatory Scrutiny?	9
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	9
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	9
Covers and Front Matter	8
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	8
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	7
Covers and Front Matter	6
Related Party Transactions and Audit Fees: Indian Evidence	6
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	6
Always Feeling Behind: Women Auditors' Experiences during COVID-19	6
More than Making Copies: Survey Evidence on the Work of Novice Auditors	6
The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence	6
A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics	5
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?	5
Superstition, Risk Aversion, and Audit Quality: Evidence from China	5
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	5
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	5
Do Auditors Price Common Ownership?	5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	5
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Editorial Policy	4
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	4
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	4
Covers and Front Matter	3
The Audit and Economic Ramifications of Persistent Organization-Level Quality Control Deficiencies in Big 4 PCAOB Inspection Reports: Evidence from a Quasi-Experiment	3
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	3
Internal and External Social Capital of Big 4 Audit Offices	3
Editorial Policy	3
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	3
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	3
Re-Examining the Outcome Effect: Do Performance Evaluations Discourage Auditors’ Professional Skepticism?	3
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	3
Avoidance of Goodwill Impairments via Auditor Choice	3
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
Comparing Auditors’ and Users’ Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form and Valence	2
Editorial Policy	2
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	2
Audit Committee Member as Lead Independent Director and Oversight Quality	2
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	2
The Impact of Clients’ Indirect-Effect Illegal Acts on Auditors’ Market Shares	2
Debt Dispersion and Auditor Reporting: Evidence from Going Concern Report Modifications	2
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	2
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	2
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment 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

Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management	2
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	2
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	2
Audit Team Distance and Audit Quality Threatening Behavior	2
Covers and Front Matter	1
You Catch More Flies with Honey: An Examination of Techniques to Mitigate Client Reactions to Increased Professional Skepticism	1
Data Analytics Adoption, Social Support, and Internal Auditor Performance	1
Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
Editorial Policy	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Borrower-Lender Cross-Ownership and Borrower Audit Quality	1
How Motivation Traits and Incentives Interact to Influence Auditor Professional Skepticism	1
The Effects of Corporate Litigant Counterparties Sharing a Common Auditor	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Covers and Front Matter	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Professional Skepticism in Practice: An Analysis of Auditors’ Stories	1
Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	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