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 2020-11-01 to 2024-11-01.)

Article	Citations
Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation	62
Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020	39
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings: US evidence	35
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives	32
Female CEO succession and audit fees: evidence from China	31
Gender diversity in audit committees and audit fees: evidence from China	30
Research patterns and intellectual structure of Managerial Auditing Journal: a retrospective using bibliometric analysis during 1986-2019	30
Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit matters	26
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland	26
Earnings management and investor protection during the COVID-19 pandemic: evidence from G-12 countries	26
Audit quality and COVID-19 restrictions	25
How do the current auditing standards fit the emergent use of blockchain?	24
The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China	22
Audit committee characteristics and bank performance: evidence from India	21
Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?	19
Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India	16
Effects of digitalisation of organisations on internal audit activities and practices	15
Auditors’ response to corporate fraud: evidence from audit fees and auditor turnover	14
Religiosity at the top: does it interact with accounting expertise to limit real earnings management?	14
Board gender diversity and firm risk: international evidence	13
Economic policy uncertainty and audit effort: evidence from audit hours	12
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting	11
Lessons from leveraging technology in auditing during COVID-19: an emerging economy perspective	11
Political connections, political uncertainty and audit fees: evidence from Pakistan	11
Confucianism and auditor changes: evidence from China	11

Key audit matters and debt contracting: evidence from China	11
Relation among corporate environmental disclosure, earnings management and accounting conservatism: evidence from Chinese listed firms	10
Factors associated with the adoption of data analytics by internal audit function	10
Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?	10
The impact of COVID-19 restrictions on audit fees and audit delay: evidence from auditor local offices	10
Analyst forecasting during COVID-19 pandemic	9
Insights into neo-institutional theory in accounting and auditing regulation research	8
Governmental customer concentration and audit pricing	8
Audit fees, board ethnicity and board independence: evidence from South Africa	8
COVID-19 pandemic resilience: an analysis of firm valuation and disclosure of sustainability practices of listed firms	8
The effect of engagement partner workload on audit quality	8
Audit committee expertise in large European firms	8
Undergraduate business students’ perception of auditing: impact of proximity and knowledge on auditors’ stereotype	7
Audit committee ownership and the cost of equity capital	7
Impacts of reporting lines and joint reviews on internal audit effectiveness	7
AI-based audit of fuzzy front end innovation using ISO56002	7
Auditor ethics: do experience and gender influence auditors’ moral awareness?	7
Non-audit services and auditor independence in stable and unstable economic conditions	7
Attributes of the internal audit function and effectiveness of internal audit services: evidence from local government authorities in Tanzania	7
Hometown sentiment: CEO hometown identity and company audit fees	7
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values	7
Internal audit quality and earnings management: evidence from the UK	7