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 2022-08-01 to 2026-08-01.)

Article	Citations
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	153
Secrecy culture, client importance, and auditor reporting behavior: an international study	26
Foreign direct investment and audit outcomes: evidence from US firms	26
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	24
CEO inside debt and industry specialist auditor	23
Business sustainability reporting and assurance and sustainable development goals	21
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	20
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	20
The power of institutional investors: empirical evidence on their role in investment in internal audit function	20
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	20
Audit quality and debt restructuring: evidence from Italy	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	17
Audit team equality and audit quality threatening behaviour	17
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	15
The objectivity of accounting professionals based in India	14
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	13
The effect of the rules- versus principles-based accounting standards on opinion shopping	13
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	13
The moderating role of audit quality in ESG disclosure and cost of debt nexus: Asian evidence	11
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	11
Mandatory CSR and its impact on audit fees	11
Does internal control matter to banks’ operational efficiency?	11
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	11
Multiple large shareholders and auditor choice: evidence from China	11

Predicting material accounting misstatements on preaudit dataset	10
CFOs with prior audit experience and internal control quality	10
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	10
Earnings string breaks, accounting litigation risk and audit fees	10
Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China	10
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	10
Power and disclosure: the influence of ownership and governance on GCC audit reporting	10
Audit committee tenure, financial reporting quality, and auditor independence	10
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	9
Pension funding gaps: do mandated external governance mechanisms matter?	8
Audit fees, audit report lag and abnormal tone: evidence from China	8
Measuring novice auditor orientation and its impact on judgment	8
Tax consequences of auditor-provided tax services prohibition in the European Union audit reform	7
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	7
Exploring internal auditors’ judgments related to external auditors’ findings: the role of collaboration and control deficiency detection method	7
Implications of generative AI technology on auditing practice and research – a commentary	7
Auditor compensation and accounting firm performance	7
Effects of carbon emissions on audit fees	7
Not just the facts: the effect of irrelevant information on internal auditor judgment	7
Does insider trading affect auditors’ risk assessments and effort? Evidence from audit pricing	7
Do auditors consider clients’ compliance with environmental regulations?	6
Does mandatory CSR disclosure affect audit efficiency? Evidence from China	6
Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management	6
Product market competition and audit fees: new evidence	6
The effect of deadline imposed time pressure on audit quality: a case for restoring audit fieldwork completion timing	6
ESG rating disagreement and audit fees: evidence from China	6
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	6
The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting	6
All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness	6
Continuing professional education in non-Big 4 auditors: implications for audit quality	6
Usage of generalized audit software in an emerging economy: the modified ITAQ model approach	6
ESG performance and audit pricing: the moderating effect of family firm status	6
Supply chain transparency and audit fees: evidence from corporate supply chain disclosures	5
How hours allocated to year-round auditing procedures affect audit quality	5
What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis	5
Cognitive dissonance and auditor professional skepticism	5
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	5
CFO/treasurer dual role: treasury, financial reporting, and audit outcomes	5
Does trust matter in external audits? The role of audit committee chair’s trust in external audits	5
EU corporate sustainability performance and qualified audit opinion: the role of audit committee independence	5
Do auditors communicate firm-specific information in key audit matters? Evidence from China	5
Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment	5
Audit committee cash compensation and related-party transactions: the role of directors’ affiliation	5
Audit partners’ gender and time variances of key audit matters	4
Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control	4
The impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment	4
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments	4
Silencing the alarm: continuous innovation failure and going-concern opinion shopping	3
Hometown religiosity and financial reporting quality: evidence from chairpersons	3

Institutional cross-ownership and abnormal audit fees: evidence from China	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
Peer MD&A risk information disclosure and corporate audit demand	3
Do big 4 auditors provide more timely audit after controlling for audit quality?	3
Confucian culture and the choice of high-quality auditors	3
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	3
Can internal auditing mitigate corporate financialization?	3
How do abnormal audit fees, investor protection and political influence across jurisdictions affect IPO audit quality? Evidence from Hong Kong	3
Digital technology risk exposure and audit fees	3
Investor response to engagement quality review hours	3
The digital (r)evolution in internal audits: are we there yet? Some insights from Italy	3
Use of videoconferencing in audit committee–auditor communication during the COVID-19 pandemic: evidence from Korea	3