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 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
PCAOB international inspections: Updates and extensions	12
	12
A taxing audit—On the association between auditor workload compression and tax avoidance	10
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
	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