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 2021-09-01 to 2025-09-01.)

Article	Citations
The effects of accounting comparability, income smoothing and engagement partners on audit risk	35
How do investors perceive audit report lag? Evidence from the cost of equity	29
Auditor choice in the voluntary sector: The case of smaller organizations	26
Corruption and audit fees: New evidence from EU27 countries	19
Issue Information	17
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	17
	16
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	14
	13
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	13
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	12
Issue Information	12
	11
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	11
Compromising your morals: The perils of new beginnings as an auditor	10
The gender‐diverse audit committee and audit report lag: Evidence from China	10
PCAOB international inspections: Updates and extensions	10
	9
The effects of self‐esteem and perspective‐taking on group auditor's review actions	9
A taxing audit—On the association between auditor workload compression and tax avoidance	9
CEO locality and audit fees	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
Is audit firms' social performance associated with audit firm reputation? Evidence from China	7
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

The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	6
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	6
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
2021 reviewers	5
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	5
Issue Information	4
Financial report readability and audit fees: Evidence from China	4
Seasonal affective disorder and audit quality	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Are there audit fee premiums for client portfolio management?	4
Issue Information	4
Managerial litigation risk and auditor choice	4
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	3
Drivers for the maturity of integrated governance in organizations—An empirical investigation	3
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	3
The future of audit: A personal perspective	3
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	3
Reduced audit quality acts: A review and organizational model	3
Nudging auditors' unconscious to improve performance on an accounting estimate task	3
Government contracts and audit fees	3
Audit outcomes of non‐financial misconduct	3
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	3
Audit practice: A straightforward trade or a complex system?	3
Service performance assurance for small charities: Experiences from New Zealand	3
External auditing arrangements of smaller authorities in England	3
	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
Internal auditing's role in preventing and detecting fraud: An empirical analysis	2
Issue Information	2
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	2
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	2
The effects of financial statement disaggregation on audit pricing	2
The UK government audit reforms fail to deal with the audit crisis	1
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	1
Issue Information	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
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
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	1
Internal Audit Structure and Risk Management: Evidence From Public US Universities	1
The role of auditors and banks in the tax aggressiveness of private firms	1
When no one is watching: Reflections on trust and transparency in auditing	1
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	1
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

The super‐auditor, perpetual beta and pervasive performativity	1
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	1
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	1
Issue Information	1
Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality	1
Professional skepticism through audit praxis: An Aristotelian perspective	1
Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	1
	1
	1