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 2021-04-01 to 2025-04-01.)

Article	Citations
Secrecy culture, client importance, and auditor reporting behavior: an international study	70
The influence of private family firm characteristics on audit fees: the family name as a red flag	42
Internal audit quality and earnings management: evidence from the UK	42
Economic policy uncertainty and audit effort: evidence from audit hours	40
Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation	35
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	35
The effect of restatements on office-level audit quality	32
Product market competition and audit fees: new evidence	31
Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective	30
AI-based audit of fuzzy front end innovation using ISO56002	26
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	22
Audit fee premium for national and local level of industry expertise in Italy	22
Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management	21
Audit committee members’ proximity to corporate headquarters and audit fees	19
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	18
Multiple large shareholders and auditor choice: evidence from China	14
Auditors’ legal liability and client firms’ comparability: evidence from China	12
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	12
The impact of auditors creating flowcharts on auditors’ understanding of the flow of transactions and internal control evaluation	12
High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion	12
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	12
Common auditor, knowledge transfer and audit quality: international evidence	11
How do the current auditing standards fit the emergent use of blockchain?	11
Confucianism and auditor changes: evidence from China	11
Effects of digitalisation of organisations on internal audit activities and practices	11

Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	10
Earnings string breaks, accounting litigation risk and audit fees	10
Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR): enhancing integrated reporting quality in Malaysian companies	10
Governmental customer concentration and audit pricing	10
Auditing standards and audit effort: evidence from related party transactions	10
Does the 2013 COSO internal control framework improve the information environment in the U.S. capital markets?	9
How hours allocated to year-round auditing procedures affect audit quality	9
Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment	9
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	8
How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment	8
Signing networks of audit partners and accruals quality: evidence from Taiwan	8
Business sustainability reporting and assurance and sustainable development goals	8
Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers	8
Stakeholder activities in PCAOB audit standard setting: a manual content analysis of comment letter submissions	7
Knowledge sharing via common auditors: evidence from corporate R&D investment	7
The power of institutional investors: empirical evidence on their role in investment in internal audit function	7
CEO inside debt and industry specialist auditor	7
CEO turnover and audit pricing: the role of media tone	7
Audit committee characteristics, enterprise risk management and stock price synchronicity	7
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	7
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?	7