OOIR: Observatory of International Research

Papers

(The median citation count of International Journal of Auditing is 1. 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
How do investors perceive audit report lag? Evidence from the cost of equity	30
The effects of accounting comparability, income smoothing and engagement partners on audit risk	22
Issue Information	22
Auditor choice in the voluntary sector: The case of smaller organizations	22
Corruption and audit fees: New evidence from EU27 countries	18
Issue Information	16
	16
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	15
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	14
The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets	14
	11
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	11
PCAOB international inspections: Updates and extensions	11
The gender‐diverse audit committee and audit report lag: Evidence from China	10
Compromising your morals: The perils of new beginnings as an auditor	10
Issue Information	9
Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
A taxing audit—On the association between auditor workload compression and tax avoidance	8
CEO locality and audit fees	8
	8
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	8
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	7
Engagement partner identification format and audit quality	7
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	7

Is audit firms' social performance associated with audit firm reputation? Evidence from China	7
Where's the risk? Material weakness detection in advance of financial misstatement discovery	6
	6
2021 reviewers	6
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	6
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Issue Information	5
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
Issue Information	5
Are there audit fee premiums for client portfolio management?	4
Financial report readability and audit fees: Evidence from China	4
The future of audit: A personal perspective	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Audit outcomes of non‐financial misconduct	4
Seasonal affective disorder and audit quality	4
Managerial litigation risk and auditor choice	4
External auditing arrangements of smaller authorities in England	4
The Effect of Key Audit Matters Disclosures on Conditional Conservatism in China	3
Internal auditing's role in preventing and detecting fraud: An empirical analysis	3
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	3
Reduced audit quality acts: A review and organizational model	3
	3
Service performance assurance for small charities: Experiences from New Zealand	3
Drivers for the maturity of integrated governance in organizations—An empirical investigation	3
Government contracts and audit fees	3
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	3
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	3
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	3
Issue Information	2
Using the Sociocognitive Model of Moral Psychology to Understand Auditor Actions	2
Lead Independent Directors: Is Membership on the Audit Committee Associated With the Presence of an Industry Specialist Auditor?	2
	2
The role of auditors and banks in the tax aggressiveness of private firms	2
Effects of Environmental Audits on Green Development Efficiency: Evidence From China	2
Issue Information	2
Internal Audit Structure and Risk Management: Evidence From Public US Universities	2
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	2
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers	2
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	2
When no one is watching: Reflections on trust and transparency in auditing	1
Signing auditors' experience gap and the cost of capital: Evidence from China	1
Issue Information	1
Editorial: Special issue on the future of audit—A collection of personal reflections	1
The effects of work division and technology on auditor engagement and performance	1
The super‐auditor, perpetual beta and pervasive performativity	1
The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap	1
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	1
Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	1
Can prohibitions of non‐audit services and an expanded auditor liability improve audit quality?	1

Issue Information	1
Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective	1
Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence	1
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China	1
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality	1
Professional skepticism through audit praxis: An Aristotelian perspective	1
Auditing in the Digital Age: The Role of IoT, Staff Training and Client Confidentiality	1
	1
Setting auditing standards: Analysis of a writing process	1
	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	1
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	1
Health Risk, Anxiety and Audit Quality: Evidence From Engagement Audit Partners	1
The UK government audit reforms fail to deal with the audit crisis	1