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 2021-09-01 to 2025-09-01.)

Article	Citations
Secrecy culture, client importance, and auditor reporting behavior: an international study	78
The power of institutional investors: empirical evidence on their role in investment in internal audit function	49
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	49
CEO inside debt and industry specialist auditor	43
Business sustainability reporting and assurance and sustainable development goals	40
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	33
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	26
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	25
Audit quality and debt restructuring: evidence from Italy	20
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	20
Audit team equality and audit quality threatening behaviour	18
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	17
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	16
Insights into neo-institutional theory in accounting and auditing regulation research	16
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	15
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	15
Audit sampling strategies and frauds: an evidence from Africa	14
The effect of the rules- versus principles-based accounting standards on opinion shopping	14
The objectivity of accounting professionals based in India	14
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	14
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	12
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	12
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	12
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	11
Audit fee premium for national and local level of industry expertise in Italy	11

Multiple large shareholders and auditor choice: evidence from China	10
Audit committee tenure, financial reporting quality, and auditor independence	10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	10
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies	9
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	9
CEO turnover and audit pricing: the role of media tone	9
Earnings string breaks, accounting litigation risk and audit fees	9
Political connections, political uncertainty and audit fees: evidence from Pakistan	8
Pension funding gaps: do mandated external governance mechanisms matter?	8
Audit fees, audit report lag and abnormal tone: evidence from China	8
The joint effects of partner rotation and allocation of audit hours on audit quality	8
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	8
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	7
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	7
Auditor compensation and accounting firm performance	7
Measuring novice auditor orientation and its impact on judgment	7
Effects of carbon emissions on audit fees	7
Not just the facts: the effect of irrelevant information on internal auditor judgment	7
Do auditors consider clients’ compliance with environmental regulations?	7
The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting	6
Does mandatory CSR disclosure affect audit efficiency? Evidence from China	6
The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants	6
Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management	6
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	6
The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective	6
Usage of generalized audit software in an emerging economy: the modified ITAQ model approach	6
All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness	6
ESG rating disagreement and audit fees: evidence from China	6
Analyst forecasting during COVID-19 pandemic	6
Confucianism and auditor changes: evidence from China	5
How hours allocated to year-round auditing procedures affect audit quality	5
Impacts of reporting lines and joint reviews on internal audit effectiveness	5
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	5
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	5
Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment	5
EU corporate sustainability performance and qualified audit opinion: the role of audit committee independence	5
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	5
Product market competition and audit fees: new evidence	5
Does trust matter in external audits? The role of audit committee chair’s trust in external audits	5
The joint effect of supervisor influence and investor perspective: unintended consequences on assessing accounting estimates	5
What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis	4
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments	4
Cognitive dissonance and auditor professional skepticism	4
Confucian culture and the choice of high-quality auditors	4
Investor response to engagement quality review hours	4
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	4
Hometown religiosity and financial reporting quality: evidence from chairpersons	4
Audit committee cash compensation and related-party transactions: the role of directors’ affiliation	4
Audit fees, board ethnicity and board independence: evidence from South Africa	4
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	4

Auditee’s payout policies: does audit quality matter?	4
Key audit matters and debt contracting: evidence from China	4
The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment	4
Audit partners’ gender and time variances of key audit matters	4
Trade-offs in the relationship between competition and audit quality	4
The digital (r)evolution in internal audits: are we there yet? Some insights from Italy	3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	3
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments	3
Knowledge sharing via common auditors: evidence from corporate R&D investment	3
Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea	3
Can internal auditing mitigate corporate financialization?	3
How do auditors respond to major emergencies? Empirical evidence from the COVID-19 pandemic	3
Peer MD&A risk information disclosure and corporate audit demand	3
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms	3
Do big 4 auditors provide more timely audit after controlling for audit quality?	3
Stakeholder activities in PCAOB audit standard setting: a manual content analysis of comment letter submissions	3
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?	3