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 2021-08-01 to 2025-08-01.)

Article	Citations
Covers and Front Matter	41
Editorial Policy	34
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	32
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	28
Editorial Policy	28
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	21
On Controlling for Misstatement Risk	18
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	17
The Effects of Firm Guidance on Auditors' Evaluations of Fair Value Estimates	16
Covers and Front Matter	15
Editorial Policy	14
An Examination of the Effects of PCAOB Inspection Selection Method and Disclosure of Audit Strengths on Investor Judgments	14
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	14
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	13
Political Turnover and Audit Opinion: Evidence from China	13
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	13
The Consequences of Dividing Responsibility for an Audit Engagement	12
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	12
Covers and Front Matter	11
Editorial Policy	11
On the Use of Consumer Tweets to Assess the Risk of Misstated Revenue in Consumer-Facing Industries: Evidence from Analytical Procedures	10
Research Forum on COVID-19: Implications for Audits and the Audit Profession	10
Editorial Policy	10
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	10
Financial Statement Disaggregation and Auditor Effort	9

Opportunities or Challenges? Audit Risk and Blockchain Disclosures in 10-K Filings	9
Disclosure of Interim Review Reports: Do Interim Going Concern Conclusions Have Information Content?	9
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	8
Cataloging the Marketplace of Assurance Services	8
Client Employee Training and Audit Efficiency	8
Editorial Policy	8
Audit Office Effectiveness and Efficiency	8
Consequences of a Two-Tiered Regulatory Model: Evidence from Audit Fees and Changes in Foreign Private Issuer Status	7
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
Covers and Front Matter	7
Related Party Transactions and Audit Fees: Indian Evidence	7
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	7
More than Making Copies: Survey Evidence on the Work of Novice Auditors	6
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	6
Accounting Firm Association Membership and Small Audit Firm Growth	6
Always Feeling Behind: Women Auditors' Experiences during COVID-19	6
How Does an Audit or a Forensic Perspective Influence Auditors' Fraud-Risk Assessment and Subsequent Risk Response?	6
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	5
Superstition, Risk Aversion, and Audit Quality: Evidence from China	5
Game Changer: Can Modifications to Audit Firm Communication Improve Auditors' Actions in Response to Heightened Fraud Risk?	5
Covers and Front Matter	5
Risky Business: The Impact of Experience in Auditing Financially Distressed Clients	4
Gender Diversity and Audit Quality: Evidence from the Pairing of Audit Partners	4
Do Auditors Price Common Ownership?	4
Accounting Personnel Quality, Audit Risk, and Auditor Responses	4
Knowledge Creation and Transfer in the Context of National Office Consultations: Experiences of Audit Firm Partners	4
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	4
A Multidisciplinary Theory Repository and Assurance Ecosystem Framework to Facilitate Research	4
Separating Auditor-Provided Tax Planning and Tax Compliance Services: Audit Quality Implications	4
Editorial Policy	4
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	4
Does the Length of the Cooling-Off Period Affect Audit Quality?	3
The Effects of Audit Partner Industry Experience on Lowballing, Subsequent Audit Fees, and Audit Quality	3
Early Earnings Releases and the Role of Accounting Quality	3
Editorial Policy	3
Confirmation Bias and Auditor Risk Assessments: Archival Evidence	3
Group Audit Risk and Component Auditor Use: A Difference-in-Differences Analysis	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
Avoidance of Goodwill Impairments via Auditor Choice	3
Using LIWC to Analyze Participants' Psychological Processing in Accounting JDM Research	3
Covers and Front Matter	3
The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience	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
Nonaudit Services and Governmental Financial Reporting Quality, Audit Quality, and Audit Efficiency: Evidence from the North Carolina Municipal Audit Market	2
High-Quality Auditor Presence and Informational Influence: Evidence from Firm Investment 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
Tax Non-Audit Services and Client Income Tax Estimation Error	2

Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	2
The Contagion Reputational Effects of Failed Individual Audit Partners: Evidence from an Audit Client Market	2
Is There a Dark Side to Societal Trust in Auditors' Going Concern Assessments?	2
Costs of Public Auditor Oversight: Real Earnings Management and Innovation Loss	2
Editorial Policy	2
Does Investment Bankers’ Prior Experience in Public Accounting Reduce Earnings Management in IPO Firms?	2
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	1
The Spillover Effect of Dismissals on Audit Partners’ Current Engagement Fees and Quality	1
Editorial Policy	1
Does Auditor Resilience Mitigate the Effects of Multiple Team Memberships on Quality Threatening Behaviors?	1
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	1
Audit Partner Engagement in Charities and Client Financial Reporting Quality	1
Are Referred-To Auditors Associated with Lower Audit Quality and Efficiency?	1
Effects of Different Team Formats on the Performance of Multidisciplinary GHG Assurance Teams	1
Editorial Policy	1
The Influence of Turnover among Other Top Executives on Financial Reporting Risk	1
Data Analytics Adoption, Social Support, and Internal Auditor Performance	1
Audit Committee Member As Lead Independent Director and Oversight Quality	1
Partner-Level Cumulative Industry Expertise and Audit Quality	1
Evaluating the Use of International Standards for Assurance Engagements by Nonaccounting Practitioners	1
Covers and Front Matter	1
Covers and Front Matter	1
The Influence of Professional Commitment and Rationalization-Discrediting Interventions on Unethical Audit Decisions	1
Audit Committee Power and Financial Reporting Outcomes: Evidence from Lead Independent Directors on the Audit Committee	1