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 2021-02-01 to 2025-02-01.)

Article	Citations
How do the current auditing standards fit the emergent use of blockchain?	62
Do audit efforts increase the future equity value of client firm?	39
The influence of private family firm characteristics on audit fees: the family name as a red flag	35
Effects of digitalisation of organisations on internal audit activities and practices	32
Internal audit quality and earnings management: evidence from the UK	31
Psychological capital, moral courage and internal audit effectiveness (IAE): a complementary or substitution effect	30
Close auditor-client relationships: adverse effects and the potential mitigating role of partner rotation	30
Secrecy culture, client importance, and auditor reporting behavior: an international study	26
Product market competition and audit fees: new evidence	26
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	26
Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective	25
Confucianism and auditor changes: evidence from China	24
Quality of internal auditing in federal educational institutions: an analysis of the perception of internal audit members and senior management	21
The effect of restatements on office-level audit quality	19
Audit committee members’ proximity to corporate headquarters and audit fees	16
Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries	15
Multiple large shareholders and auditor choice: evidence from China	14
Gender diversity in audit committees and audit fees: evidence from China	13
Auditors’ legal liability and client firms’ comparability: evidence from China	12
AI-based audit of fuzzy front end innovation using ISO56002	11
Economic policy uncertainty and audit effort: evidence from audit hours	11
The impact of auditors creating flowcharts on auditors’ understanding of the flow of transactions and internal control evaluation	11
Governmental customer concentration and audit pricing	11
High-speed rail network and earnings management techniques usage trade-off: the moderating effects of governance and religion	11
Unlocking the power of internal audit function (IAF) and corporate social responsibility (CSR): enhancing integrated reporting quality in Malaysian companies	10

Common auditor, knowledge transfer and audit quality: international evidence	10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	10
The effect of gender diversity on the disclosure of key audit matters: examination of dual-signature environment	10
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	9
Audit fee premium for national and local level of industry expertise in Italy	9
Earnings string breaks, accounting litigation risk and audit fees	9
How does audit digitalization stimulate corporate green innovation? The mediating role of R&D investment	8
How hours allocated to year-round auditing procedures affect audit quality	8
Female CEO succession and audit fees: evidence from China	8
Clarifying the decision-making mystery: drivers of professional skepticism, ego depletion and overconfidence in independent auditors’ quality of judgment	8
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	7
Signing networks of audit partners and accruals quality: evidence from Taiwan	7
The power of institutional investors: empirical evidence on their role in investment in internal audit function	7
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	7
Audit demand and monitoring mechanisms: evidence from SEC comment letters and short sellers	7
Knowledge sharing via common auditors: evidence from corporate R&D investment	7
Do clients’ environmental risks affect audit pricing? Evidence from environmental violations in China	7
Business sustainability reporting and assurance and sustainable development goals	7
CEO turnover and audit pricing: the role of media tone	7
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?	7