OOIR: Observatory of International Research

Papers

(The median citation count of Managerial Auditing Journal 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 2020-07-01 to 2024-07-01.)

Article	Citations
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	54
CEO characteristics and bank performance: evidence from India	48
CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?	44
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality	41
The affiliations and characteristics of female directors and earnings management: evidence from Turkey	35
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020	34
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	32
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives	31
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019	28
Gender diversity in audit committees and audit fees: evidence from China	27
Female CEO succession and audit fees: evidence from China	27
Whistleblowing by auditors: the role of professional commitment and independence commitment	24
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland	23
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	22
Audit quality and COVID-19 restrictions	22
How do the current auditing standards fit the emergent use of blockchain?	22
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	21
Audit committee characteristics and bank performance: evidence from India	20
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China	20
Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy	18
Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation	15
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?	15
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India	15
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover	14
Effects of digitalisation of organisations on internal audit activities and practices	14

Can internal audit functions improve firm operational efficiency? Evidence from China	14
Audit committee members with CEO experience and the value of cash holdings	13
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?	13
An examination of factors associated with investment in internal auditing technology	10
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective	10
Political connections, political uncertainty and audit fees: evidence from Pakistan	10
Economic policy uncertainty and audit effort: evidence from audit hours	10
Key audit matters and debt contracting: evidence from China	10
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	9
Board gender diversity and firm risk: international evidence	9
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting	9
Confucianism and auditor changes: evidence from China	9
Analyst forecasting during COVID-19 pandemic	8
Factors associated with the adoption of data analytics by internal audit function	8
The effect of religiosity–morality interaction on auditor independence in Egypt	8
Financial market consequences of early adoption of international standards on auditing: international evidence	8
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms	8
Audit committee ownership and the cost of equity capital	7
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values	7
Internal audit quality and earnings management: evidence from the UK	7
Insights into neo-institutional theory in accounting and auditing regulation research	7
Impacts of reporting lines and joint reviews on internal audit effectiveness	7
Audit committee expertise in large European firms	7
The effect of engagement partner workload on audit quality	7
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms	7
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	7
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	7
Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan	6
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	6
Audit fees, board ethnicity and board independence: evidence from South Africa	6
Governmental customer concentration and audit pricing	6
AI-based audit of fuzzy front end innovation using ISO56002	6
The role of the Big 4 and second-tier international networks in redeveloping China’s audit market	6
Auditor ethics: do experience and gender influence auditors’ moral awareness?	6
The influence of private family firm characteristics on audit fees: the family name as a red flag	6
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	6
Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns	5
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing	5
Audit committee members’ proximity to corporate headquarters and audit fees	5
Non-audit services and auditor independence in stable and unstable economic conditions	5
The effect of individual auditor quality on audit outcomes: opening the black box of audit quality	5
Hometown sentiment: CEO hometown identity and company audit fees	5
Audit committee characteristics, enterprise risk management and stock price synchronicity	5
Mandatory partner rotation, audit timeliness and audit pricing	4
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China	4
Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession	4
Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype	4
The internal control manager and operational efficiency: evidence from Korea	4
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	4
Debt financing and classification shifting of private firms	4

Does mandatory audit rotation affect insider trading? Evidence from China	4
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments	4
MASs, alliance and performance: an evidence of SOX effects	3
Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers	3
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	3
The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective	3
Audit partner characteristics, career advancement and audit quality in the USA	3
Trade-offs in the relationship between competition and audit quality	3
Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?	3
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing	3
Determinants and consequences of internal audit functions within colleges and universities	3
High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion	3
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms	3
Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility	3
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	3
What matters in cost of debt: audit partner public-client specialization or busyness?	3
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?	3
CEO turnover and audit pricing: the role of media tone	3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	3
Implications of directors’ education for audit fees: does the audit committee matter?	3
Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms	3
The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making	3
“Tone at the top”: management’s discussion and analysis and audit quality	3