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

Article	Citations
How do investors perceive audit report lag? Evidence from the cost of equity	38
Corruption and audit fees: New evidence from EU27 countries	32
Issue Information	28
The effects of accounting comparability, income smoothing and engagement partners on audit risk	19
Auditor choice in the voluntary sector: The case of smaller organizations	19
	18
Issue Information	16
	15
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	15
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
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	14
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	13
	12
PCAOB international inspections: Updates and extensions	12
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
A taxing audit—On the association between auditor workload compression and tax avoidance	10
	9
Issue Information	9
CEO locality and audit fees	8
Engagement partner identification format and audit quality	7
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	7
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	7
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	7
Where's the risk? Material weakness detection in advance of financial misstatement discovery	6

2021 reviewers	6
Is audit firms' social performance associated with audit firm reputation? Evidence from China	6
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	6
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	6
	6
Are there audit fee premiums for client portfolio management?	5
Issue Information	5
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Financial report readability and audit fees: Evidence from China	5
Issue Information	5
Seasonal affective disorder and audit quality	5
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
Compensation and carbon assurance: Evidence from the United Kingdom	4
Managerial litigation risk and auditor choice	4
External auditing arrangements of smaller authorities in England	4
The future of audit: A personal perspective	4
Audit outcomes of non‐financial misconduct	4
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	3
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	3
Nudging auditors' unconscious to improve performance on an accounting estimate task	3
The Effect of Key Audit Matters Disclosures on Conditional Conservatism in China	3
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	3
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	3
Government contracts and audit fees	3
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	3
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	3
Drivers for the maturity of integrated governance in organizations—An empirical investigation	3
Reduced audit quality acts: A review and organizational model	3
Service performance assurance for small charities: Experiences from New Zealand	3
The effects of financial statement disaggregation on audit pricing	2
Internal Audit Structure and Risk Management: Evidence From Public US Universities	2
Lead Independent Directors: Is Membership on the Audit Committee Associated With the Presence of an Industry Specialist Auditor?	2
	2
Internal auditing's role in preventing and detecting fraud: An empirical analysis	2
The role of auditors and banks in the tax aggressiveness of private firms	2
Using the Sociocognitive Model of Moral Psychology to Understand Auditor Actions	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
Issue Information	2
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	2
Issue Information	2
The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1
Editorial: Special issue on the future of audit—A collection of personal reflections	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	1
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	1
	1
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	1
Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence	1
Professional skepticism through audit praxis: An Aristotelian perspective	1
	1

Can prohibitions of non‐audit services and an expanded auditor liability improve audit quality?	1
The super‐auditor, perpetual beta and pervasive performativity	1
When no one is watching: Reflections on trust and transparency in auditing	1
Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality	1
The UK government audit reforms fail to deal with the audit crisis	1
Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation	1
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
Signing auditors' experience gap and the cost of capital: Evidence from China	1
The effects of work division and technology on auditor engagement and performance	1
Setting auditing standards: Analysis of a writing process	1
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China	1
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	1
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	1
Effects of Environmental Audits on Green Development Efficiency: Evidence From China	1
Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective	1