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 2022-05-01 to 2026-05-01.)

Article	Citations
Secrecy culture, client importance, and auditor reporting behavior: an international study	145
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	66
Foreign direct investment and audit outcomes: evidence from US firms	27
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	24
Business sustainability reporting and assurance and sustainable development goals	24
CEO inside debt and industry specialist auditor	22
The power of institutional investors: empirical evidence on their role in investment in internal audit function	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
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	20
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	19
Audit team equality and audit quality threatening behaviour	18
Audit quality and debt restructuring: evidence from Italy	17
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	17
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	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	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
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	13
Mandatory CSR and its impact on audit fees	12
Does internal control matter to banks’ operational efficiency?	11
The moderating role of audit quality in ESG disclosure and cost of debt nexus: Asian evidence	11
Multiple large shareholders and auditor choice: evidence from China	11
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	10

Audit fee premium for national and local level of industry expertise in Italy	10
Power and disclosure: the influence of ownership and governance on GCC audit reporting	10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	10
Earnings string breaks, accounting litigation risk and audit fees	10
Predicting material accounting misstatements on preaudit dataset	10
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	10
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	9
Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China	9
The joint effects of partner rotation and allocation of audit hours on audit quality	9
CEO turnover and audit pricing: the role of media tone	9
CFOs with prior audit experience and internal control quality	9
Audit committee tenure, financial reporting quality, and auditor independence	9
Audit fees, audit report lag and abnormal tone: evidence from China	8
Auditor compensation and accounting firm performance	8
Tax consequences of auditor-provided tax services prohibition in the European Union audit reform	8
Measuring novice auditor orientation and its impact on judgment	7
Does insider trading affect auditors’ risk assessments and effort? Evidence from audit pricing	7
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	7
Effects of carbon emissions on audit fees	7
Pension funding gaps: do mandated external governance mechanisms matter?	7
Implications of generative AI technology on auditing practice and research – a commentary	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
Does mandatory CSR disclosure affect audit efficiency? Evidence from China	6
ESG rating disagreement and audit fees: evidence from China	6
ESG performance and audit pricing: the moderating effect of family firm status	6
Confucianism and auditor changes: evidence from China	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
The potential effects of auditor rotation: consideration of both pre- and postrotation periods in the Chinese setting	6
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	6
The effect of deadline imposed time pressure on audit quality: a case for restoring audit fieldwork completion timing	6
Do auditors consider clients’ compliance with environmental regulations?	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
What determines the gain and loss of multiple audit committee directorships? A longitudinal analysis	5
Does trust matter in external audits? The role of audit committee chair’s trust in external audits	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 impact of capital-market liberalization on audit reporting and pricing: evidence from a quasi-experiment	5
Do auditors communicate firm-specific information in key audit matters? Evidence from China	5
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	5
Cognitive dissonance and auditor professional skepticism	5
How hours allocated to year-round auditing procedures affect audit quality	5
CFO/treasurer dual role: treasury, financial reporting, and audit outcomes	5
Key audit matters and debt contracting: evidence from China	4
Hometown religiosity and financial reporting quality: evidence from chairpersons	4
Exposing the cracks: the hidden costs of voluntary negative CSR disclosure on internal control	4
Are out-of-period adjustments a type of stealth restatement? An examination of nonaudit services and out-of-period adjustments	4

Audit committee cash compensation and related-party transactions: the role of directors’ affiliation	4
Confucian culture and the choice of high-quality auditors	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
Peer MD&A risk information disclosure and corporate audit demand	3
Investor response to engagement quality review hours	3
Do big 4 auditors provide more timely audit after controlling for audit quality?	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
The digital (r)evolution in internal audits: are we there yet? Some insights from Italy	3
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	3
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms	3
How do abnormal audit fees, investor protection and political influence across jurisdictions affect IPO audit quality? Evidence from Hong Kong	3
Audit partners’ gender and time variances of key audit matters	3
Stakeholder activities in PCAOB audit standard setting: a manual content analysis of comment letter submissions	3