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 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
Audit Office Effectiveness and Efficiency	8
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
How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks	7
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
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