OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Auditing is 3. 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 2021-04-01 to 2025-04-01.)

Article	Citations
The effects of accounting comparability, income smoothing and engagement partners on audit risk	37
Flexible CPA staffing in non‐Big 4 audit firms: Its determinants and implications for audit fees and audit quality	29
Auditor's responses to changes in risk	23
Auditor choice in the voluntary sector: The case of smaller organizations	19
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	18
Issue Information	13
	12
How do investors perceive audit report lag? Evidence from the cost of equity	11
Securing investor trust: Four elements for effective audit reform	11
Service performance assurance for small charities: Experiences from New Zealand	10
Quo vadis, internal auditing? A vision for internal auditing in 2030	9
Corruption and audit fees: New evidence from EU27 countries	9
The effect of internal control quality and internal control disclosure regulation on executive perks: A quasi natural experiment from China	9
Key drivers of cybersecurity audit effectiveness: A neo‐institutional perspective	8
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	8
Issue Information	8
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	8
Signing auditors' experience gap and the cost of capital: Evidence from China	8
Non‐GAAP Reporting Decisions and the Enhanced Fraud Triangle: The Role of Capability	7
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	7
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	7
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers	6
The effects of work division and technology on auditor engagement and performance	6
Can prohibitions of non‐audit services and an expanded auditor liability improve audit quality?	6
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	5

Issue Information	5
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	5
	5
Issue Information	5
Editorial: Special issue on the future of audit—A collection of personal reflections	4
Audit team diversity, work quality and affective state outcomes	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
	4
Issue Information	4
Setting auditing standards: Analysis of a writing process	4
	4
The effects of financial statement disaggregation on audit pricing	4
Where's the risk? Material weakness detection in advance of financial misstatement discovery	4
Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality	3
The two sides of corporate social responsibility and the quality of internal control audit opinions	3
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	3
Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa	3
The Role of CSR Report Assurance and ESG Rating in Bank Manager's Judgement on ESG Lending Decisions	3
Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity	3
Internal auditing's role in preventing and detecting fraud: An empirical analysis	3