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 2021-12-01 to 2025-12-01.)

Article	Citations
Editorial Policy	48
Editorial Policy	36
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	35
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	31
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	23
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	21
Covers and Front Matter	20
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	18
Editorial Policy	18
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	18
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	17
Political Turnover and Audit Opinion: Evidence from China	17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	16
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	16
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	14
The Consequences of Dividing Responsibility for an Audit Engagement	14
Editorial Policy	13
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools	13
Covers and Front Matter	12
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	11
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	11
Editorial Policy	11
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	10
Editorial Policy	10
Research Forum on COVID-19: Implications for Audits and the Audit Profession	10

Do Nonaudit Services Attract Regulatory Scrutiny?	9
Client Employee Training and Audit Efficiency	9
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	9
Audit Office Effectiveness and Efficiency	9
Cataloging the Marketplace of Assurance Services	9
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	9
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	8
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	8
Covers and Front Matter	8
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	7
Always Feeling Behind: Women Auditors' Experiences during COVID-19	7
Accounting Firm Association Membership and Small Audit Firm Growth	7
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	7
Related Party Transactions and Audit Fees: Indian Evidence	7
Covers and Front Matter	6
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	6
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	6
More than Making Copies: Survey Evidence on the Work of Novice Auditors	6
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	5
Superstition, Risk Aversion, and Audit Quality: Evidence from China	5
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
Editorial Policy	4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?	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
Do Auditors Price Common Ownership?	4
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	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
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	3
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions	3
Editorial Policy	3
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	3
Avoidance of Goodwill Impairments via Auditor Choice	3
Covers and Front Matter	3
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	3
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	3
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
Early Earnings Releases and the Role of Accounting Quality	3
Internal and External Social Capital of Big 4 Audit Offices	3
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	3
Comparing Auditors’ and Users’ Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form and Valence	2
The Impact of Clients’ Indirect-Effect Illegal Acts on Auditors’ Market Shares	2
Audit Team Distance and Audit Quality Threatening Behavior	2
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	2
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	2
Editorial Policy	2

Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	2
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	2
Debt Dispersion and Auditor Reporting: Evidence from Going Concern Report Modifications	2
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management	2
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	2
Covers and Front Matter	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1
You Catch More Flies with Honey: An Examination of Techniques to Mitigate Client Reactions to Increased Professional Skepticism	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Data Analytics Adoption, Social Support, and Internal Auditor Performance	1
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Covers and Front Matter	1
Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Editorial Policy	1
Audit Committee Member as Lead Independent Director and Oversight Quality	1
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	1