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 2020-03-01 to 2024-03-01.)

Article	Citations
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality	39
CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?	37
CEO characteristics and bank performance: evidence from India	36
The affiliations and characteristics of female directors and earnings management: evidence from Turkey	30
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020	30
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives	29
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019	28
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	23
Whistleblowing by auditors: the role of professional commitment and independence commitment	22
Female CEO succession and audit fees: evidence from China	22
Gender diversity in audit committees and audit fees: evidence from China	21
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland	21
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	20
The association between voluntary disclosure in audit committee reports and banks’ earnings management	20
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	19
Audit committee characteristics and bank performance: evidence from India	17
How do the current auditing standards fit the emergent use of blockchain?	17
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	16
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China	16
Audit quality and COVID-19 restrictions	15
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India	14
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?	14
Mandatory audit firm rotation: a critical composition of practitioner views from an emerging economy	14
Strength of auditing and reporting standards, corruption and money laundering: a cross-country investigation	12
Can internal audit functions improve firm operational efficiency? Evidence from China	12

Military reform, militarily-connected firms and auditor choice	11
The effect of family control on audit fees during financial crisis	11
Economic policy uncertainty and audit effort: evidence from audit hours	10
Key audit matters and debt contracting: evidence from China	10
Effects of digitalisation of organisations on internal audit activities and practices	10
Audit committee members with CEO experience and the value of cash holdings	10
An examination of factors associated with investment in internal auditing technology	9
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?	9
Political connections, political uncertainty and audit fees: evidence from Pakistan	9
Politics and institution of corporate governance in Vietnamese state-owned enterprises	9
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover	9
Salary perception and career prospects in audit firms	8
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective	8
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting	7
Audit committee ownership and the cost of equity capital	7
Internal audit quality and earnings management: evidence from the UK	7
Analyst forecasting during COVID-19 pandemic	7
Financial market consequences of early adoption of international standards on auditing: international evidence	7
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	7
Factors associated with the adoption of data analytics by internal audit function	7
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms	7
Insights into neo-institutional theory in accounting and auditing regulation research	6
Governmental customer concentration and audit pricing	6
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	6
Voluntary audit committees, auditor selection and audit quality: evidence from Taiwan	6
The influence of private family firm characteristics on audit fees: the family name as a red flag	6
Auditor ethics: do experience and gender influence auditors’ moral awareness?	6
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	6
Audit committee expertise in large European firms	6
Audit fees, board ethnicity and board independence: evidence from South Africa	5
The effect of engagement partner workload on audit quality	5
Audit committee members’ proximity to corporate headquarters and audit fees	5
Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns	5
The effect of religiosity–morality interaction on auditor independence in Egypt	5
Board gender diversity and firm risk: international evidence	5
The role of the Big 4 and second-tier international networks in redeveloping China’s audit market	5
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms	5
Impacts of reporting lines and joint reviews on internal audit effectiveness	5
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity	5
Debt financing and classification shifting of private firms	4
Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing	4
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	4
Affiliation of local audit firms with Big4 auditors and capital structure: evidence from Indonesia	4
The internal control manager and operational efficiency: evidence from Korea	4
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values	4
AI-based audit of fuzzy front end innovation using ISO56002	4
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China	4
Non-audit services and auditor independence in stable and unstable economic conditions	4
Effects of qualitative factors and auditors’ personal characteristics on materiality judgments	4
Does audit firm tenure enhance firm value? Closing the expectation gap through corporate social responsibility	3

What matters in cost of debt: audit partner public-client specialization or busyness?	3
Spillover effect of regulatory accounting inspections on accounting quality of peer companies	3
Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers	3
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	3
Mandatory partner rotation, audit timeliness and audit pricing	3
Judicial hellholes and other differential characteristics: is state-level legal risk reflected in audit fee pricing?	3
MASs, alliance and performance: an evidence of SOX effects	3
The effect of individual auditor quality on audit outcomes: opening the black box of audit quality	3
CEO turnover and audit pricing: the role of media tone	3
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms	3
Narrative forward-looking information disclosure, do ownership concentration, boardroom gender diversity and cultural values matter? A cross country study	3
Hometown sentiment: CEO hometown identity and company audit fees	3
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing	3
Upward feedback falling on deaf ears: the effect on provider organizational citizenship and counterproductive work behaviors in the audit profession	3
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	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