OOIR: Observatory of International Research

Papers

(The median citation count of Auditing-A Journal of Practice & Theory is 1. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Editorial Policy	48
Editorial Policy	39
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	36
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	34
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	30
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	22
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	19
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	18
Covers and Front Matter	18
Editorial Policy	17
Political Turnover and Audit Opinion: Evidence from China	16
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	16
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	16
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	16
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	15
The Consequences of Dividing Responsibility for an Audit Engagement	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	12
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	12
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	11
Editorial Policy	11
Research Forum on COVID-19: Implications for Audits and the Audit Profession	10
Audit Office Effectiveness and Efficiency	9
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	9

Cataloging the Marketplace of Assurance Services	9
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	9
Editorial Policy	9
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	8
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	8
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	8
Do Nonaudit Services Attract Regulatory Scrutiny?	8
Client Employee Training and Audit Efficiency	8
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	8
Related Party Transactions and Audit Fees: Indian Evidence	7
More than Making Copies: Survey Evidence on the Work of Novice Auditors	7
Covers and Front Matter	7
Always Feeling Behind: Women Auditors' Experiences during COVID-19	7
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	6
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
Covers and Front Matter	6
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	6
Superstition, Risk Aversion, and Audit Quality: Evidence from China	5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	5
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	5
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	4
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	4
Editorial Policy	4
Do Auditors Price Common Ownership?	4
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	4
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?	4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Avoidance of Goodwill Impairments via Auditor Choice	3
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	3
The Audit and Economic Ramifications of Persistent Organization-Level Quality Control Deficiencies in Big 4 PCAOB Inspection Reports: Evidence from a Quasi-Experiment	3
Editorial Policy	3
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	3
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	3
Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research	3
Covers and Front Matter	3
Internal and External Social Capital of Big 4 Audit Offices	3
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	3
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	3
Early Earnings Releases and the Role of Accounting Quality	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	3
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions	3
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	2
Comparing Auditors’ and Users’ Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form and Valence	2
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
Audit Team Distance and Audit Quality Threatening Behavior	2
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	2
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	2

Editorial Policy	2
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	2
Debt Dispersion and Auditor Reporting: Evidence from Going Concern Report Modifications	2
Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management	2
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	2
Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
Audit Committee Member as Lead Independent Director and Oversight Quality	1
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	1
Editorial Policy	1
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1
Covers and Front Matter	1
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Covers and Front Matter	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	1
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	1
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1