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 2022-06-01 to 2026-06-01.)

Article	Citations
Auditor choice in the voluntary sector: The case of smaller organizations	32
Issue Information	32
Corruption and audit fees: New evidence from EU27 countries	28
How do investors perceive audit report lag? Evidence from the cost of equity	23
The effects of accounting comparability, income smoothing and engagement partners on audit risk	22
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	19
Issue Information	19
	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
Compromising your morals: The perils of new beginnings as an auditor	12
Issue Information	11
Changes in the Reporting of Critical Audit Matters	9
A taxing audit—On the association between auditor workload compression and tax avoidance	9
How to Choose a Fairness Measure: A Decision‐Making Workflow for Auditors	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
	8
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	8
CEO locality and audit fees	8
Assurance of Sustainability Information: Recent Research Trends and Implications for Standard‐Setting	7
Is audit firms' social performance associated with audit firm reputation? Evidence from China	7
Engagement partner identification format and audit quality	6
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	6

Macroeconomic Context and Earnings Quality in Social Enterprises: Does Audit Quality Matter?	6
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
Mandatory Audits of Private Companies	5
	5
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Issue Information	4
Audit Committee Member Scepticism and Questioning Behaviour	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Issue Information	4
Financial report readability and audit fees: Evidence from China	4
Audit outcomes of non‐financial misconduct	4
Are there audit fee premiums for client portfolio management?	4
Seasonal affective disorder and audit quality	4
Managerial litigation risk and auditor choice	4
External auditing arrangements of smaller authorities in England	4