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 2022-08-01 to 2026-08-01.)

Article	Citations
Editorial Policy	64
Editorial Policy	47
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	45
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	40
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	29
Covers and Front Matter	27
Editorial Policy	25
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	25
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	25
Political Turnover and Audit Opinion: Evidence from China	24
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	24
The Consequences of Dividing Responsibility for an Audit Engagement	20
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	20
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools	19
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	19
Covers and Front Matter	18
Editorial Policy	18
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	15
Editorial Policy	14
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	14
Grammatical Errors, Financial Reporting Quality, and Audit Engagement Risk	14
A Review of Materiality Research in Auditing and Assurance Services	13
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	13
Audit Office Effectiveness and Efficiency	12
Do Audit Committees Manage Legitimacy through Increased Voluntary Reporting? Evidence from a Large-Scale Textual Analysis	12

Cataloging the Marketplace of Assurance Services	12
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	11
Client Employee Training and Audit Efficiency	11
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	11
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	10
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	10
Covers and Front Matter	9
Do Nonaudit Services Attract Regulatory Scrutiny?	9
Always Feeling Behind: Women Auditors' Experiences during COVID-19	8
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	8
Related Party Transactions and Audit Fees: Indian Evidence	8
The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence	8
More than Making Copies: Survey Evidence on the Work of Novice Auditors	8
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	7
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	7
Covers and Front Matter	7
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	6
A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics	6
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	6
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?	6
Do Auditors Price Common Ownership?	6
Superstition, Risk Aversion, and Audit Quality: Evidence from China	6
Editorial Policy	5
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	5
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	5
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	5
Accounting Personnel Quality, Audit Risk, and Auditor Responses	5
Re-Examining the Outcome Effect: Do Performance Evaluations Discourage Auditors’ Professional Skepticism?	4
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	4
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
Editorial Policy	4
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	4
Avoidance of Goodwill Impairments via Auditor Choice	4
Internal and External Social Capital of Big 4 Audit Offices	4
The Audit and Economic Ramifications of Persistent Organization-Level Quality Control Deficiencies in Big 4 PCAOB Inspection Reports: Evidence from a Quasi-Experiment	4
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	4
Audit Firm Employee Turnover: Implications for Audit Quality	4
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions	3
Comparing Auditors’ and Users’ Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form and Valence	3
Debt Dispersion and Auditor Reporting: Evidence from Going Concern Report Modifications	3
Do Financial Statement Auditors Respond to Shifts in Corporate Tax Enforcement? Evidence from a Regression Discontinuity Design and Field Research	3
Covers and Front Matter	3
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	3
Do Analysts’ Earnings and Cash Flow Forecasts Enhance the Accuracy of Auditors’ Going-Concern Opinions?	3
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	3
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
Audit Committee Member as Lead Independent Director and Oversight Quality	2
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	2
Editorial Policy	2

Audit Team Distance and Audit Quality Threatening Behavior	2
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	2
The Impact of Clients’ Indirect-Effect Illegal Acts on Auditors’ Market Shares	2
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	2
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	2
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	2
Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management	2
Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams	1
Covers and Front Matter	1
Pricing the Gap: Big 4 Audit Offices and Distant Private Clients	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Data Analytics Adoption, Social Support, and Internal Auditor Performance	1
How Motivation Traits and Incentives Interact to Influence Auditor Professional Skepticism	1
The Role of IT Infrastructure in Remote Audits: Evidence from Audits Completed During the Pandemic	1
Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives	1
You Catch More Flies with Honey: An Examination of Techniques to Mitigate Client Reactions to Increased Professional Skepticism	1
Why so Inhibited? The Influence of Cynicism on Auditors’ Performance of Effortful Actions	1
Editorial Policy	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
Covers and Front Matter	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
A Systematic Review of Academic Literature on PCAOB Oversight	1
A Matter of Perspective: Mitigating the Outcome Effect in Auditor Performance Evaluations	1
Borrower-Lender Cross-Ownership and Borrower Audit Quality	1
The Effects of Corporate Litigant Counterparties Sharing a Common Auditor	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
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Companies’ Auditor Selection Processes: A Framework and Systematic Literature Review	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