OOIR: Observatory of International Research

Papers

(The TQCC of Managerial Auditing Journal is 7. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Foreign direct investment and audit outcomes: evidence from US firms	152
The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency	67
Secrecy culture, client importance, and auditor reporting behavior: an international study	27
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	26
The power of institutional investors: empirical evidence on their role in investment in internal audit function	23
CEO inside debt and industry specialist auditor	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
Business sustainability reporting and assurance and sustainable development goals	20
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	19
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	18
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	17
Audit quality and debt restructuring: evidence from Italy	17
Audit team equality and audit quality threatening behaviour	16
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	16
The objectivity of accounting professionals based in India	15
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	15
The effect of the rules- versus principles-based accounting standards on opinion shopping	14
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
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	12
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	11
Audit fee premium for national and local level of industry expertise in Italy	11
Multiple large shareholders and auditor choice: evidence from China	11
The moderating role of audit quality in ESG disclosure and cost of debt nexus: Asian evidence	11

Earnings string breaks, accounting litigation risk and audit fees	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	10
CEO turnover and audit pricing: the role of media tone	10
Does internal control matter to banks’ operational efficiency?	10
Predicting material accounting misstatements on preaudit dataset	9
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	9
CFOs with prior audit experience and internal control quality	9
Power and disclosure: the influence of ownership and governance on GCC audit reporting	9
The joint effects of partner rotation and allocation of audit hours on audit quality	9
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	9
Spillover effect of national audits on the external auditing of non-state-owned listed companies: evidence from China	9
Audit fees, audit report lag and abnormal tone: evidence from China	8
Measuring novice auditor orientation and its impact on judgment	8
Pension funding gaps: do mandated external governance mechanisms matter?	8
Implications of generative AI technology on auditing practice and research – a commentary	7
Auditor compensation and accounting firm performance	7
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	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 insider trading affect auditors’ risk assessments and effort? Evidence from audit pricing	7
Tax consequences of auditor-provided tax services prohibition in the European Union audit reform	7
Effects of carbon emissions on audit fees	7