OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Auditing is 4. 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 2020-05-01 to 2024-05-01.)

Article	Citations
Applying a new audit regulation: Reporting Key Audit Matters in Jordan	44
Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018	30
Coordination challenges in implementing the three lines of defense model	24
Voluntary sustainability assurance, capital constraint and cost of debt: International evidence	22
Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa	21
Importance of country factors for global differences in audit pricing: New empirical evidence	20
The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap	20
Is a client's corporate social responsibility performance a source of audit complexity?	19
Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees	18
The impact of audit committee expertise on external auditors' disclosures of key audit matters	17
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	17
Auditor, client and investor consequences of the enhanced auditor's report	17
Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers	13
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements	12
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	12
The auditor reputation cycle: A synthesis of the literature	10
The gender‐diverse audit committee and audit report lag: Evidence from China	9
Are the Big 4 audit firms homogeneous? Further evidence from audit pricing	8
Audit firm transparency disclosures and audit quality	8
CEO compensation, corporate governance, and audit fees: Evidence from New Zealand	8
How do audit team industry and client‐specific experience impact audit effort and audit fees?	8
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	8
Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?	7
Information environment and stock price synchronicity: Evidence from auditor characteristics	7
Corporate reputation and the timeliness of external audit and earnings announcement	7

Audit practice: A straightforward trade or a complex system?	7
The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis	7
Management earnings forecasts disaggregation and audit fees: International evidence	7
The role of audit committee chair tenure—A German perspective	7
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	7
Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China	6
Media coverage of corporate social irresponsibility and audit fees: International evidence	6
The impact of assurance on compliance management systems on bank directors' decisions	6
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	6
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	5
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	5
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices	5
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	4
Organization capital and audit fees around the world	4
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	4
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	4
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	4
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	4
Book Review of Disruption in the Audit Market: The Future of the Big Four, Financial Failures & Scandals: From Enron to Carillion, and The Future of Auditing	4
How U.S. audit committees oversee internal control over financial reporting	4
The role of ethnicity in whistleblowing: The case of Kenyan auditors	4