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 2021-05-01 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
Political Turnover and Audit Opinion: Evidence from China	15
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	15
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
Auditors' Response to Auditor Business Risk: An Analysis Using Public and Private Companies	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
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
Related Party Transactions and Audit Fees: Indian Evidence	6
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
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