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 2021-09-01 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
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	17
Issue Information	17
	16
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	14
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	13
	13
Issue Information	12
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	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
PCAOB international inspections: Updates and extensions	10
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
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
	9
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
CEO locality and audit fees	8
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	7
Is audit firms' social performance associated with audit firm reputation? Evidence from China	7
Engagement partner identification format and audit quality	7

Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	6
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	6
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
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
Are there audit fee premiums for client portfolio management?	4
Issue Information	4
Managerial litigation risk and auditor choice	4
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