OOIR: Observatory of International Research

Papers

(The TQCC of Auditing-A Journal of Practice & Theory is 6. 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 2020-05-01 to 2024-05-01.)

Article	Citations
Examining Climate and Culture in Audit Firms: Insights, Practice Implications, and Future Research Directions	31
Group Judgment and Decision Making in Auditing: Research in the Time of COVID-19 and Beyond	31
The Effect of CSR Assurance and Explicit Assessment on Investor Valuation Judgments	29
Climate Risk and the Price of Audit Services: The Case of Drought	24
eXtensible Business Reporting Language (XBRL): A Review and Implications for Future Research	24
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
Employee Satisfaction and Work-Life Balance in Accounting Firms and Audit Quality	21
Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting	19
The Effects of the Internal Control Opinion and Use of Audit Data Analytics on Perceptions of Audit Quality, Assurance, and Auditor Negligence	19
Toward an Understanding of Audit Team Distribution and Performance Quality	19
The Effect of Engagement Auditors on Financial Statement Comparability	14
Challenges to Experimental Audit JDM Research and the Role of Online Platforms in Resolving These Challenges	14
Auditor-Client Interactions—An Exploration of Power Dynamics during Audit Evidence Collection	14
Generalist CEOs and Audit Pricing	13
The Sounds of Silence: A Framework, Theory, and Empirical Evidence of Audit Team Voice	12
Overseeing the External Audit Function: Evidence from Audit Committees' Reported Activities	12
“Throw it in as a Covariate?” Common Problems Using Measured Control Variables in Experimental Research	12
External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis	12
How Simple Changes to Language and Tick Marks Can Curtail the Ghost Ticking of Audit Procedures	11
Tax Non-Audit Services and Client Income Tax Estimation Error	11
Prior Audit Experience and CFO Financial Reporting Aggressiveness	11
Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences	10
Diversity of Signing Auditors and Audit Quality	10
Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms	10
Auditor Expertise in Mergers and Acquisitions	9

Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities	9
Managing the Offshoring of Audit Work: Spanning the Boundaries Between Onshore and Offshore Auditors	9
On Controlling for Misstatement Risk	9
Auditor Responses to and Prevention of Non-Income-Increasing Misreporting: Evidence from Audit Fees and Restatements	9
Sounds Good to Me: How Communication Mode and Priming Affect Auditor Performance	9
Audit Partners' Co-Working Experience and Audit Outcomes	8
The Accounting Financial Expertise of the Audit Committee Chair and Oversight Effectiveness	8
Theoretical and Practical Guidance for Incorporating Auditor-Client Communication in Experimental Research	8
The Impact of Cybersecurity Risk Management Examinations and Cybersecurity Incidents on Investor Perceptions and Decisions	8
Investor Sentiment and Audit Opinion Shopping	8
Critical Audit Matters: Possible Market Misinterpretation	8
Internal Control Quality and Bank Risk-Taking and Performance	8
How Does Disclosure of Component Auditor Use Affect Nonprofessional Investors' Perceptions and Behavior?	7
Office-Client Balance and Metro Area Audit Market Competition	7
Once Bitten, Twice Shy: The Effect of Experiencing a Client with an Environmental Accident on Audit Effort	7
Financial Statement Disaggregation and Auditor Effort	7
Re-Examining Auditability through Auditors’ Responses to COVID-19: Roles and Limitations of Improvisation on the Production of Auditing Knowledge	6
More than Making Copies: Survey Evidence on the Work of Novice Auditors	6
Social Media Content and Social Comparisons: An Experimental Examination of their Effect on Audit Quality	6