OOIR: Observatory of International Research

Papers

(The TQCC of Managerial Auditing Journal is 8. 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 2021-06-01 to 2025-06-01.)

Article	Citations
Auditor-client relationship and related party transactions disclosure: the role of family controlling shareholders from a network perspective	71
Secrecy culture, client importance, and auditor reporting behavior: an international study	42
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	42
Internal audit quality and earnings management: evidence from the UK	41
Mandatory audit partner rotation and stock price crash risk: causal evidence from a natural experiment	37
CEO inside debt and industry specialist auditor	34
Business sustainability reporting and assurance and sustainable development goals	33
Female CEO succession and audit fees: evidence from China	31
The power of institutional investors: empirical evidence on their role in investment in internal audit function	27
The governance role of R&D specialist auditors: Evidence from discretionary R&D expenditure	27
Tracking the development of audit committees in Singapore listed companies	25
Audit firms’ entry into H-share audit market and mainland audit pricing: evidence from China	23
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality	22
Audit quality and debt restructuring: evidence from Italy	18
Does explanatory language convey the auditor’s perceived audit risk? A study using a novel big data analysis metric	18
Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective	17
Audit team equality and audit quality threatening behaviour	17
Insights into neo-institutional theory in accounting and auditing regulation research	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?	14
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	14
Audit sampling strategies and frauds: an evidence from Africa	14
The objectivity of accounting professionals based in India	14
The effect of the rules- versus principles-based accounting standards on opinion shopping	13
Audit committee characteristics and bank performance: evidence from India	13

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns	13
Multiple large shareholders and auditor choice: evidence from China	12
Audit fee premium for national and local level of industry expertise in Italy	12
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	12
Hybrid internal auditing: will communication mode and message reprocessibility affect managers’ willingness to share knowledge with internal auditors?	12
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	11
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam	11
CEO turnover and audit pricing: the role of media tone	11
Earnings string breaks, accounting litigation risk and audit fees	10
Disclaimer effect of key audit matters in China: negative press coverage and boilerplate	10
Audit fees, audit report lag and abnormal tone: evidence from China	9
Pension funding gaps: do mandated external governance mechanisms matter?	9
The joint effects of partner rotation and allocation of audit hours on audit quality	9
Political connections, political uncertainty and audit fees: evidence from Pakistan	9
Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective	9
CEO characteristics, management support for internal audit and corporate performance: an analysis of listed Malaysian companies	9
Audit committee tenure, financial reporting quality, and auditor independence	9
Not just the facts: the effect of irrelevant information on internal auditor judgment	8
Measuring novice auditor orientation and its impact on judgment	8
Litigation against clients and audit report lag: an examination of the role of state ownership and regional legal development in China	8