OOIR: Observatory of International Research

Papers

(The TQCC of Managerial Auditing Journal is 8. 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
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	78
Secrecy culture, client importance, and auditor reporting behavior: an international study	47
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	46
Internal audit quality and earnings management: evidence from the UK	43
Business sustainability reporting and assurance and sustainable development goals	37
CEO inside debt and industry specialist auditor	32
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	30
The power of institutional investors: empirical evidence on their role in investment in internal audit function	27
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	26
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	25
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	25
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	20
Audit quality and debt restructuring: evidence from Italy	19
Audit team equality and audit quality threatening behaviour	18
Insights into neo-institutional theory in accounting and auditing regulation research	17
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	16
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	15
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	15
The effect of the rules- versus principles-based accounting standards on opinion shopping	15
Audit committee characteristics and bank performance: evidence from India	14
The objectivity of accounting professionals based in India	14
Audit sampling strategies and frauds: an evidence from Africa	14
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	13
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	12
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	12

The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	11
Multiple large shareholders and auditor choice: evidence from China	11
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	11
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies	10
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	10
Audit fee premium for national and local level of industry expertise in Italy	10
Earnings string breaks, accounting litigation risk and audit fees	9
The joint effects of partner rotation and allocation of audit hours on audit quality	9
Audit committee tenure, financial reporting quality, and auditor independence	9
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	9
Audit fees, audit report lag and abnormal tone: evidence from China	9
CEO turnover and audit pricing: the role of media tone	9
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	9
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	8
Political connections, political uncertainty and audit fees: evidence from Pakistan	8
Pension funding gaps: do mandated external governance mechanisms matter?	8
Not just the facts: the effect of irrelevant information on internal auditor judgment	8
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	8
Measuring novice auditor orientation and its impact on judgment	8