OOIR: Observatory of International Research

Papers

(The TQCC of Auditing-A Journal of Practice & Theory is 6. 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
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
Editorial Policy	25
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	24
Political Turnover and Audit Opinion: Evidence from China	24
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	20
The Consequences of Dividing Responsibility for an Audit Engagement	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
“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
Editorial Policy	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
Do Audit Committees Manage Legitimacy through Increased Voluntary Reporting? Evidence from a Large-Scale Textual Analysis	12
Cataloging the Marketplace of Assurance Services	12

Audit Office Effectiveness and Efficiency	12
Client Employee Training and Audit Efficiency	11
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	11
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	11
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	10
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	10
Do Nonaudit Services Attract Regulatory Scrutiny?	9
Covers and Front Matter	9
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
Always Feeling Behind: Women Auditors' Experiences during COVID-19	8
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	7
Covers and Front Matter	7
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	7
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
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