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 2022-06-01 to 2026-06-01.)

Article	Citations
Editorial Policy	61
Editorial Policy	44
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	43
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	37
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	26
Covers and Front Matter	25
Editorial Policy	24
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	23
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	23
Political Turnover and Audit Opinion: Evidence from China	22
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	22
The Consequences of Dividing Responsibility for an Audit Engagement	19
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	18
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	18
Covers and Front Matter	17
Editorial Policy	17
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools	17
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	14
Grammatical Errors, Financial Reporting Quality, and Audit Engagement Risk	13
Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	12
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	12
Editorial Policy	12
Audit Office Effectiveness and Efficiency	11
A Review of Materiality Research in Auditing and Assurance Services	11
Client Employee Training and Audit Efficiency	11

Do Nonaudit Services Attract Regulatory Scrutiny?	11
Cataloging the Marketplace of Assurance Services	11
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	10
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	10
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	9
Covers and Front Matter	9
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	9
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	8
More than Making Copies: Survey Evidence on the Work of Novice Auditors	7
The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence	7
Related Party Transactions and Audit Fees: Indian Evidence	7
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	7
Always Feeling Behind: Women Auditors' Experiences during COVID-19	7
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	6
A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics	6
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	6
Superstition, Risk Aversion, and Audit Quality: Evidence from China	6
Do Auditors Price Common Ownership?	6
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?	6
Covers and Front Matter	6
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	6
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	5
Editorial Policy	5
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	4
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	4
The Audit and Economic Ramifications of Persistent Organization-Level Quality Control Deficiencies in Big 4 PCAOB Inspection Reports: Evidence from a Quasi-Experiment	4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Avoidance of Goodwill Impairments via Auditor Choice	4
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	4
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	3
Debt Dispersion and Auditor Reporting: Evidence from Going Concern Report Modifications	3
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	3
Re-Examining the Outcome Effect: Do Performance Evaluations Discourage Auditors’ Professional Skepticism?	3
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment Decisions	3
Comparing Auditors’ and Users’ Materiality Judgments for ESG and Traditional Financial Disclosures: The Roles of Disclosure Form and Valence	3
Internal Audit Competency and Financial Reporting Quality: Evidence from LinkedIn Human Capital Data	3
Internal and External Social Capital of Big 4 Audit Offices	3
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	3
Covers and Front Matter	3
Editorial Policy	3
Do Analysts’ Earnings and Cash Flow Forecasts Enhance the Accuracy of Auditors’ Going-Concern Opinions?	2
Fortifying the Nonbreached: Auditors’ Role in Cybersecurity Risk Management	2
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	2
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	2
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	2
Do Financial Statement Auditors Respond to Shifts in Corporate Tax Enforcement? Evidence from a Regression Discontinuity Design and Field Research	2
The Impact of the Type of Cybersecurity Assurance Service and Cybersecurity Incidents on Investor Perceptions and Decisions	2
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards	2
Audit Team Distance and Audit Quality Threatening Behavior	2

Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	2
The Impact of Clients’ Indirect-Effect Illegal Acts on Auditors’ Market Shares	2
Editorial Policy	2
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	2
Audit Committee Member as Lead Independent Director and Oversight Quality	2
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	2
Professional Skepticism in Practice: An Analysis of Auditors’ Stories	1
How Motivation Traits and Incentives Interact to Influence Auditor Professional Skepticism	1
Psychological Safety, AI-Enabled Anonymous Communication, and Speaking Up in Audit Teams	1
Covers and Front Matter	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
The Effects of Corporate Litigant Counterparties Sharing a Common Auditor	1
Data Analytics Adoption, Social Support, and Internal Auditor Performance	1
Companies’ Auditor Selection Processes: A Framework and Systematic Literature Review	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
Covers and Front Matter	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
Editorial Policy	1
You Catch More Flies with Honey: An Examination of Techniques to Mitigate Client Reactions to Increased Professional Skepticism	1
Borrower-Lender Cross-Ownership and Borrower Audit Quality	1
Challenges in Evaluating Corporate Governance: Evidence from Chief Audit Executives	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1
Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?	1