OOIR: Observatory of International Research

Papers

(The TQCC of Managerial Auditing Journal is 7. 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
CEO characteristics and bank performance: evidence from India	42
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality	41
CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?	40
The affiliations and characteristics of female directors and earnings management: evidence from Turkey	31
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020	31
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives	30
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019	28
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	27
Whistleblowing by auditors: the role of professional commitment and independence commitment	24
Female CEO succession and audit fees: evidence from China	24
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland	23
Gender diversity in audit committees and audit fees: evidence from China	22
The association between voluntary disclosure in audit committee reports and banks’ earnings management	21
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	20
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	20
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	20
How do the current auditing standards fit the emergent use of blockchain?	19
Audit committee characteristics and bank performance: evidence from India	18
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China	16
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India	15
Audit quality and COVID-19 restrictions	15
Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy	15
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?	14
Military reform, militarily-connected firms and auditor choice	14
Effects of digitalisation of organisations on internal audit activities and practices	14

Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation	13
Can internal audit functions improve firm operational efficiency? Evidence from China	12
Audit committee members with CEO experience and the value of cash holdings	12
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?	12
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover	11
Economic policy uncertainty and audit effort: evidence from audit hours	10
Key audit matters and debt contracting: evidence from China	10
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective	9
An examination of factors associated with investment in internal auditing technology	9
Salary perception and career prospects in audit firms	9
Political connections, political uncertainty and audit fees: evidence from Pakistan	9
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting	8
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	7
Audit committee ownership and the cost of equity capital	7
Financial market consequences of early adoption of international standards on auditing: international evidence	7
Analyst forecasting during COVID-19 pandemic	7
Insights into neo-institutional theory in accounting and auditing regulation research	7
Factors associated with the adoption of data analytics by internal audit function	7
Internal audit quality and earnings management: evidence from the UK	7
The effect of religiosity–morality interaction on auditor independence in Egypt	7
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms	7
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms	7
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	7