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 2021-11-01 to 2025-11-01.)

Article	Citations
Secrecy culture, client importance, and auditor reporting behavior: an international study	80
CEO inside debt and industry specialist auditor	54
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	54
Business sustainability reporting and assurance and sustainable development goals	49
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	42
The power of institutional investors: empirical evidence on their role in investment in internal audit function	36
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	27
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	23
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	21
Insights into neo-institutional theory in accounting and auditing regulation research	21
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	17
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	17
Audit quality and debt restructuring: evidence from Italy	17
The objectivity of accounting professionals based in India	16
Audit team equality and audit quality threatening behaviour	16
Audit sampling strategies and frauds: an evidence from Africa	16
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	16
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	16
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	14
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	13
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	13
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	13
Audit fee premium for national and local level of industry expertise in Italy	13
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	13

The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	12
Multiple large shareholders and auditor choice: evidence from China	12
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies	11
Audit committee tenure, financial reporting quality, and auditor independence	11
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	10
Earnings string breaks, accounting litigation risk and audit fees	10
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	10
CEO turnover and audit pricing: the role of media tone	10
Political connections, political uncertainty and audit fees: evidence from Pakistan	9
The joint effects of partner rotation and allocation of audit hours on audit quality	9
Audit fees, audit report lag and abnormal tone: evidence from China	9
Effects of carbon emissions on audit fees	8
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	8
Pension funding gaps: do mandated external governance mechanisms matter?	8
Measuring novice auditor orientation and its impact on judgment	8
Not just the facts: the effect of irrelevant information on internal auditor judgment	8
Does mandatory CSR disclosure affect audit efficiency? Evidence from China	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
Do auditors consider clients’ compliance with environmental regulations?	7
The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting	7
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	7
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	7
ESG rating disagreement and audit fees: evidence from China	7
Analyst forecasting during COVID-19 pandemic	7
All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness	7
Auditor compensation and accounting firm performance	7
Usage of generalized audit software in an emerging economy: the modified ITAQ model approach	7