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 2021-05-01 to 2025-05-01.)

Article	Citations
Internal audit quality and earnings management: evidence from the UK	71
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	42
Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective	42
Secrecy culture, client importance, and auditor reporting behavior: an international study	41
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	41
The power of institutional investors: empirical evidence on their role in investment in internal audit function	36
CEO inside debt and industry specialist auditor	36
Business sustainability reporting and assurance and sustainable development goals	32
Female CEO succession and audit fees: evidence from China	31
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	30
Tracking the development of audit committees in Singapore listed companies	25
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	25
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	23
Audit quality and debt restructuring: evidence from Italy	22
Insights into neo-institutional theory in accounting and auditing regulation research	18
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives	17
Audit team equality and audit quality threatening behaviour	17
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	16
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	16
The effect of the rules- versus principles-based accounting standards on opinion shopping	14
The objectivity of accounting professionals based in India	13
Audit sampling strategies and frauds: an evidence from Africa	13
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	12
Audit committee characteristics and bank performance: evidence from India	12
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	12

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns	11
Multiple large shareholders and auditor choice: evidence from China	11
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	11
Audit fee premium for national and local level of industry expertise in Italy	11
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	10
CEO turnover and audit pricing: the role of media tone	10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	10
Audit committee tenure, financial reporting quality, and auditor independence	9
Audit fees, audit report lag and abnormal tone: evidence from China	9
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	9
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies	9
Earnings string breaks, accounting litigation risk and audit fees	9
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	9
The joint effects of partner rotation and allocation of audit hours on audit quality	8
Political connections, political uncertainty and audit fees: evidence from Pakistan	8
Measuring novice auditor orientation and its impact on judgment	7
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	7
Auditor compensation and accounting firm performance	7
The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspective	7
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	7
Not just the facts: the effect of irrelevant information on internal auditor judgment	7
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China	7
The relationship between justice perceptions and organizational commitment among alternative work arrangement participants and non-participants	7
Pension funding gaps: do mandated external governance mechanisms matter?	7
Effects of carbon emissions on audit fees	7
An examination of a pragmatic approach to minimizing underreporting of time	7
All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness	7
Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management	6
Analyst forecasting during COVID-19 pandemic	6
Does mandatory CSR disclosure affect audit efficiency? Evidence from China	6
Confucianism and auditor changes: evidence from China	6
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	6
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	6
ESG rating disagreement and audit fees: evidence from China	6
Economic policy uncertainty and audit effort: evidence from audit hours	5
How hours allocated to year-round auditing procedures affect audit quality	5
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	5
Economic theory and social pressure: audit committee director departures in India	5
Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment	5
Product market competition and audit fees: new evidence	5
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	5
Impacts of reporting lines and joint reviews on internal audit effectiveness	5
Audit committee cash compensation and related-party transactions: the role of directors’ affiliation	4
Audit partners’ gender and time variances of key audit matters	4
Does trust matter in external audits? The role of audit committee chair’s trust in external audits	4
EU corporate sustainability performance and qualified audit opinion: the role of audit committee independence	4
The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment	4
Auditee’s payout policies: does audit quality matter?	4
Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan	4
Audit committee ownership and the cost of equity capital	4

Hometown religiosity and financial reporting quality: evidence from chairpersons	4
The joint effect of supervisor influence and investor perspective: unintended consequences on assessing accounting estimates	4
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	4
Investor response to engagement quality review hours	3
Cognitive dissonance and auditor professional skepticism	3
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms	3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	3
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?	3
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover	3
Audit fees, board ethnicity and board independence: evidence from South Africa	3
Trade-offs in the relationship between competition and audit quality	3
Do big 4 auditors provide more timely audit after controlling for audit quality?	3
The digital (r)evolution in internal audits: are we there yet? Some insights from Italy	3
How do the current auditing standards fit the emergent use of blockchain?	3
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments	3
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	3
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments	3
Key audit matters and debt contracting: evidence from China	3
Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea	3
The influence of private family firm characteristics on audit fees: the family name as a red flag	3
Knowledge sharing via common auditors: evidence from corporate R&D investment	3