OOIR: Observatory of International Research

Papers

(The TQCC of Auditing-A Journal of Practice & Theory is 5. 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
Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges	19
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	19
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	18
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 Effect of Engagement Auditors on Financial Statement Comparability	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
Investor Sentiment and Audit Opinion Shopping	10
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors	10
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness	10
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
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
Internal Control Quality and Bank Risk-Taking and Performance	8
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge	8
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
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	7
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
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
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
Always Feeling Behind: Women Auditors' Experiences during COVID-19	5