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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial Policy	59
How Did the COVID-19 Pandemic Affect Audit Fees and Filing Delays?	41
Editorial Policy	41
The Association between PCAOB Inspection Reports and Seasoned Equity Offering Discounting	37
Are Client Importance and Auditor Expertise Associated with How Material Misstatement Corrections Are Disclosed?	25
Editorial Policy	24
Covers and Front Matter	24
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations	23
Political Turnover and Audit Opinion: Evidence from China	22
When and How is Audit Partner Identity Informative? Evidence from Analyst Forecast Revisions and Audit Partner Quality	21
Auditor Communication Provisions in Private Loan Agreements: Do They Matter?	20
The Consequences of Dividing Responsibility for an Audit Engagement	17
Technological Stewards: How Partners Influence the Use of Technology-Based Audit Tools	17
Auditing Standards and Boards’ Decisions about CEO Risk-Taking Incentives: Evidence from the PCAOB’s Proposed Amendment to Auditing Standard No. 12	17
Technology and Evidence in Non-Big 4 Assurance Engagements: Insights from the COVID-19 Pandemic	16
Covers and Front Matter	16
Editorial Policy	16
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
Editorial Policy	12
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
Client Employee Training and Audit Efficiency	11
A Review of Materiality Research in Auditing and Assurance Services	11
Audit Office Effectiveness and Efficiency	11

Editorial Policy	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	9
Do Big 4 Firms Provide Higher Audit Quality in Government Audits? Evidence from Canadian Provincial Consolidated Financial Statements	9
Determinants and Consequences of Audit Pricing for Charities, Including the Provision of Pro Bono Audits	9
Do Nonaudit Services Attract Regulatory Scrutiny?	9
Covers and Front Matter	8
The Effectiveness and Efficiency of Auditors’ Remote Work during COVID-19	8
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	7
The Value of Auditor Verification Amid Economic Uncertainty: International Evidence from Small Businesses	6
Always Feeling Behind: Women Auditors' Experiences during COVID-19	6
More than Making Copies: Survey Evidence on the Work of Novice Auditors	6
The Determinants and Consequences of Copying the Auditor on SEC Comment Letter Correspondence	6
Covers and Front Matter	6
Related Party Transactions and Audit Fees: Indian Evidence	6
Corporate Monitoring and Misreporting: The Role of Rules-Based and Principles-Based Accounting Standards	5
Do Auditors Price Common Ownership?	5
Does Distrust Matter More than Trust? How Audit Judgment Is Influenced by Inconsistent Evidence	5
A Comprehensive Review of Factors Limiting Auditors' Adoption of Advanced Audit Data Analytics	5
Does Involvement of Component Auditors Deter Multinational Enterprises’ Extreme Tax Aggressiveness?	5
Superstition, Risk Aversion, and Audit Quality: Evidence from China	5
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	5