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 2021-05-01 to 2025-05-01.)

Article	Citations
Covers and Front Matter	53
Editorial Policy	38
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	34
On Controlling for Misstatement Risk	31
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	30
Editorial Policy	26
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	25
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	23
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	20
Covers and Front Matter	18
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	16
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	15
Political Turnover and Audit Opinion: Evidence from China	15
Auditors' Response to Auditor Business Risk: An Analysis Using Public and Private Companies	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
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	13
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	13
Covers and Front Matter	12
Editorial Policy	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
Research Forum on COVID-19: Implications for Audits and the Audit Profession	10
Editorial Policy	10
Financial Statement Disaggregation and Auditor Effort	10

Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	9
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	9
Cataloging the Marketplace of Assurance Services	8
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	8
Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond	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
Editorial Policy	8
Audit Office Effectiveness and Efficiency	8
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	7
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	7
Related Party Transactions and Audit Fees: Indian Evidence	6
Accounting Firm Association Membership and Small Audit Firm Growth	6
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	6
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	6
Covers and Front Matter	5
Always Feeling Behind: Women Auditors' Experiences during COVID-19	5
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	5
More than Making Copies: Survey Evidence on the Work of Novice Auditors	5
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?	5
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	5
Covers and Front Matter	5
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Editorial Policy	4
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	4
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	4
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	4
Superstition, Risk Aversion, and Audit Quality: Evidence from China	4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
Do Auditors Price Common Ownership?	4
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	3
Editorial Policy	3
Early Earnings Releases and the Role of Accounting Quality	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
Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
Avoidance of Goodwill Impairments via Auditor Choice	3
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence	2
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	2
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	2
Covers and Front Matter	2
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	2
Does the Length of the Cooling-Off Period Affect Audit Quality?	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
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1

Editorial Policy	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Audit Team Distance and Audit Quality Threatening Behavior	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Audit Committee Member As Lead Independent Director and Oversight Quality	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
Editorial Policy	1
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	1
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	1
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	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
Editorial Policy	1
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	1
Tax Non-Audit Services and Client Income Tax Estimation Error	1
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	1
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	1