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 2020-11-01 to 2024-11-01.)

Article	Citations
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	62
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020	39
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	35
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives	32
Female CEO succession and audit fees: evidence from China	31
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019	30
Gender diversity in audit committees and audit fees: evidence from China	30
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland	26
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	26
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	26
Audit quality and COVID-19 restrictions	25
How do the current auditing standards fit the emergent use of blockchain?	24
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China	22
Audit committee characteristics and bank performance: evidence from India	21
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?	19
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India	16
Effects of digitalisation of organisations on internal audit activities and practices	15
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?	14
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover	14
Board gender diversity and firm risk: international evidence	13
Economic policy uncertainty and audit effort: evidence from audit hours	12
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting	11
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective	11
Political connections, political uncertainty and audit fees: evidence from Pakistan	11
Confucianism and auditor changes: evidence from China	11

Key audit matters and debt contracting: evidence from China	11
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms	10
Factors associated with the adoption of data analytics by internal audit function	10
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	10
Analyst forecasting during COVID-19 pandemic	9
Insights into neo-institutional theory in accounting and auditing regulation research	8
Governmental customer concentration and audit pricing	8
Audit fees, board ethnicity and board independence: evidence from South Africa	8
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms	8
The effect of engagement partner workload on audit quality	8
Audit committee expertise in large European firms	8
Auditor ethics: do experience and gender influence auditors’ moral awareness?	7
Non-audit services and auditor independence in stable and unstable economic conditions	7
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	7
Hometown sentiment: CEO hometown identity and company audit fees	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
Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype	7
Audit committee ownership and the cost of equity capital	7
Impacts of reporting lines and joint reviews on internal audit effectiveness	7
AI-based audit of fuzzy front end innovation using ISO56002	7
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	6
Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan	6
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	6
Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns	6
“Tone at the top”: management’s discussion and analysis and audit quality	6
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments	6
The influence of private family firm characteristics on audit fees: the family name as a red flag	6
The role of the Big 4 and second-tier international networks in redeveloping China’s audit market	6
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing	6
Audit committee characteristics, enterprise risk management and stock price synchronicity	6
The effect of individual auditor quality on audit outcomes: opening the black box of audit quality	5
Audit committee members’ proximity to corporate headquarters and audit fees	5
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	5
Does mandatory audit rotation affect insider trading? Evidence from China	5
Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation	5
Auditee’s payout policies: does audit quality matter?	4
High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion	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
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	4
Mandatory partner rotation, audit timeliness and audit pricing	4
Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?	4
CEO turnover and audit pricing: the role of media tone	4
Debt financing and classification shifting of private firms	4
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
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms	3
Trade-offs in the relationship between competition and audit quality	3
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	3

MASs, alliance and performance: an evidence of SOX effects	3
The power of institutional investors: empirical evidence on their role in investment in internal audit function	3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	3
Audit partner characteristics, career advancement and audit quality in the USA	3
Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility	3
The effect of personalized audit communication and evidence inconsistency on auditor judgments and decision-making	3
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing	3
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?	3
Implications of directors’ education for audit fees: does the audit committee matter?	3
Board informal hierarchy and audit quality: evidence from China	3
Do socially responsible audit firms provide higher audit quality? An investigation of corporate social responsibility activity in audit firms	3
The effect of the rules- versus principles-based accounting standards on opinion shopping	3
Tracking the development of audit committees in Singapore listed companies	3
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies	3
Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers	3