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 2021-06-01 to 2025-06-01.)

Article	Citations
Issue Information	33
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	26
The effects of accounting comparability, income smoothing and engagement partners on audit risk	24
Corruption and audit fees: New evidence from EU27 countries	15
How do investors perceive audit report lag? Evidence from the cost of equity	15
Auditor choice in the voluntary sector: The case of smaller organizations	14
	13
Issue Information	12
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	11
	11
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	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
Compromising your morals: The perils of new beginnings as an auditor	10
PCAOB international inspections: Updates and extensions	10
	10
A taxing audit—On the association between auditor workload compression and tax avoidance	9
The gender‐diverse audit committee and audit report lag: Evidence from China	9
	8
CEO locality and audit fees	8
The effects of self‐esteem and perspective‐taking on group auditor's review actions	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	7
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	7
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	7
Is audit firms' social performance associated with audit firm reputation? Evidence from China	7

Engagement partner identification format and audit quality	7
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	7
Special issue: Papers from AALNEC	7
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	6
Where's the risk? Material weakness detection in advance of financial misstatement discovery	6
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
2021 reviewers	5
	5
Issue Information	4
Financial report readability and audit fees: Evidence from China	4
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	4
Are there audit fee premiums for client portfolio management?	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Issue Information	4
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	4
Seasonal affective disorder and audit quality	4