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 2020-04-01 to 2024-04-01.)

Article	Citations
Are Internal Audits Associated with Reductions in Perceived Risk?	36
The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments	29
Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions	29
Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond	28
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	23
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research	21
Climate Risk and the Price of Audit Services: The Case of Drought	21
Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting	17
Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality	17
Toward an Understanding of Audit Team Distribution and Performance Quality	17
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence	17
Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges	14
Generalist CEOs and Audit Pricing	13
The Effect of Engagement Auditors on Financial Statement Comparability	13
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	12
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	11
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	11
Tax Non-Audit Services and Client Income Tax Estimation Error	11
Prior Audit Experience and CFO Financial Reporting Aggressiveness	10
The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice	10
Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms	10
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	9
On Controlling for Misstatement Risk	9
How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures	9
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements	9

Diversity of Signing Auditors and Audit Quality	9
Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance	9
Auditor Expertise in Mergers and Acquisitions	9
Audit Partners' Co-Working Experience and Audit Outcomes	8
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	8
Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities	8
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors	8
Investor Sentiment and Audit Opinion Shopping	7
Critical Audit Matters: Possible Market Misinterpretation	7
Internal Control Quality and Bank Risk-Taking and Performance	7
Office-Client Balance and Metro Area Audit Market Competition	7
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness	7
How Does Disclosure of Component Auditor Use Affect Nonprofessional Investors' Perceptions and Behavior?	7
The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions	7
Financial Statement Disaggregation and Auditor Effort	6
Social Media Content and Social Comparisons: An Experimental Examination of their Effect on Audit Quality	6
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge	5
Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort	5
The Joint Effects of Partner Rotation and PCAOB Inspections on Audit Effort	5
Auditor Going Concern Opinions and Bank Systemic Risk: Evidence from the 2007–2009 Financial Crisis	5
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	5
Auditor Commitment and Turnover Intentions Following Negative Inspection Findings: The Effects of Regulator Enforcement Style and Firm Response	5
The Influence of Perspective Taking Encouraged by the Audit Committee on Auditor and Client Judgments during Accounting Disputes	5
Lessons Learned: Challenges When Conducting Interview-Based Research in Auditing and Methods of Coping	5