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 2022-05-01 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
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
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	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
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	17
Audit quality and debt restructuring: evidence from Italy	17
The mediating effect of data analytics on the relationship between organizational psychological safety and advisory services	16
Investigating the role of interchangeable auditor positions: does swapping hats impact audit quality?	16
The effect of the rules- versus principles-based accounting standards on opinion shopping	15
The objectivity of accounting professionals based in India	14
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	13
The impact of capital market internationalization on auditors’ risk response behavior: an enterprise life cycle perspective	13
Mandatory CSR and its impact on audit fees	12
Multiple large shareholders and auditor choice: evidence from China	11
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
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
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
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
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
Auditor compensation and accounting firm performance	8
Tax consequences of auditor-provided tax services prohibition in the European Union audit reform	8
Audit fees, audit report lag and abnormal tone: evidence from China	8
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
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