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 2021-10-01 to 2025-10-01.)

Article	Citations
Covers and Front Matter	46
Editorial Policy	37
Editorial Policy	35
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	31
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	29
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	19
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	18
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	18
Covers and Front Matter	17
Political Turnover and Audit Opinion: Evidence from China	15
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	15
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	15
Editorial Policy	14
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	14
The Consequences of Dividing Responsibility for an Audit Engagement	13
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	12
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	11
Editorial Policy	11
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
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	11
Covers and Front Matter	11
Editorial Policy	9
Research Forum on COVID-19: Implications for Audits and the Audit Profession	9
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	8

Cataloging the Marketplace of Assurance Services	8
Audit Office Effectiveness and Efficiency	8
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	8
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	8
Client Employee Training and Audit Efficiency	8
Editorial Policy	8
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	8
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	7
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	7
Do Nonaudit Services Attract Regulatory Scrutiny?	7
Accounting Firm Association Membership and Small Audit Firm Growth	7
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	7
Related Party Transactions and Audit Fees: Indian Evidence	6
Covers and Front Matter	6
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	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