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

Article	Citations
Secrecy culture, client importance, and auditor reporting behavior: an international study	82
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	58
CEO inside debt and industry specialist auditor	57
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	50
The power of institutional investors: empirical evidence on their role in investment in internal audit function	44
Business sustainability reporting and assurance and sustainable development goals	40
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	31
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	24
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	22
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	19
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	19
Audit team equality and audit quality threatening behaviour	18
Audit quality and debt restructuring: evidence from Italy	17
Insights into neo-institutional theory in accounting and auditing regulation research	17
The objectivity of accounting professionals based in India	17
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	17
The effect of the rules- versus principles-based accounting standards on opinion shopping	16
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	15
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	15
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	14
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	14
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	14
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	14
Audit fee premium for national and local level of industry expertise in Italy	14
Multiple large shareholders and auditor choice: evidence from China	13

Earnings string breaks, accounting litigation risk and audit fees	13
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	13
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	12
Audit committee tenure, financial reporting quality, and auditor independence	12
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	11
CEO turnover and audit pricing: the role of media tone	11
The joint effects of partner rotation and allocation of audit hours on audit quality	10
Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China	10
Audit fees, audit report lag and abnormal tone: evidence from China	9
Measuring novice auditor orientation and its impact on judgment	9
Pension funding gaps: do mandated external governance mechanisms matter?	9
Implications of generative AI technology on auditing practice and research – a commentary	8
Auditor compensation and accounting firm performance	8
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	8
Tax consequences of auditor-provided tax services prohibition in the European Union audit reform	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
All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness	7
Effects of carbon emissions on audit fees	7
Usage of generalized audit software in an emerging economy: the modified ITAQ model approach	7
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	7
Analyst forecasting during COVID-19 pandemic	7
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	7
The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting	7
Do auditors consider clients’ compliance with environmental regulations?	7
ESG rating disagreement and audit fees: evidence from China	7
Product market competition and audit fees: new evidence	7
The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective	7
Does mandatory CSR disclosure affect audit efficiency? Evidence from China	7