OOIR: Observatory of International Research

Papers

(The median citation count of International Journal of Auditing is 1. 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
Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa	27
Voluntary sustainability assurance, capital constraint and cost of debt: International evidence	24
Importance of country factors for global differences in audit pricing: New empirical evidence	22
Auditor, client and investor consequences of the enhanced auditor's report	19
The impact of audit committee expertise on external auditors' disclosures of key audit matters	19
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	18
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements	16
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	13
Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers	13
Audit firm transparency disclosures and audit quality	12
The gender‐diverse audit committee and audit report lag: Evidence from China	11
CEO compensation, corporate governance, and audit fees: Evidence from New Zealand	10
How do audit team industry and client‐specific experience impact audit effort and audit fees?	9
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	9
Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?	9
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	9
Media coverage of corporate social irresponsibility and audit fees: International evidence	8
The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis	8
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	8
The role of audit committee chair tenure—A German perspective	8
Audit practice: A straightforward trade or a complex system?	8
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	8
The effect of mandatory audit firm rotation and the auditing and reporting standards on the auditor competition and audit fees relationship: Evidence from emerging markets	7
Management earnings forecasts disaggregation and audit fees: International evidence	7
Information environment and stock price synchronicity: Evidence from auditor characteristics	7

The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	6
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	6
How U.S. audit committees oversee internal control over financial reporting	6
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	5
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	5
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices	5
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	5
Internal audit: A case study of impact and quality of an internal control audit	5
The role of ethnicity in whistleblowing: The case of Kenyan auditors	4
Editorial: Perspectives on where international auditing research is going	4
Government contracts and audit fees	4
Using more effective instructional verbs to elevate auditors' professional scepticism	4
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	4
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	4
Who stands for audit? A commentary on the ‘Brydon report’	4
Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction	3
Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations	3
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers	3
Nudging auditors' unconscious to improve performance on an accounting estimate task	3
Compensation and carbon assurance: Evidence from the United Kingdom	3
Audit down but not out	3
Do auditors account for firm‐level political risk?	3
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	3
The determinants of linguistic features in key audit matters: Empirical evidence from Europe	3
Professional skepticism through audit praxis: An Aristotelian perspective	3
External auditors' reliance on management's experts: The effects of an early‐stage conversation and past auditor–client relationship	2
The quality of other assurance services supplied by accounting firms: Evidence from independent expert reports	2
Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity	2
Core earnings management: How do audit firms interact with classification shifting and accruals management?	2
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	2
Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital	2
Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality	2
Service performance assurance for small charities: Experiences from New Zealand	2
Independent oversight of the auditing profession: A review of the literature	2
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	2
What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model	2
Can prohibitions of non‐audit services and an expanded auditor liability improve audit quality?	2
Partner narcissism in a private market setting: Consequences for audit reporting decisions and audit pricing	1
Codetermination on the audit committee: An analysis of potential effects on audit quality	1
The role of auditors and banks in the tax aggressiveness of private firms	1
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	1
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	1
The role of audit styles in financial statement comparability: South African evidence	1
Auditor choice in the voluntary sector: The case of smaller organizations	1
Audit market concentration, legal regime, and audit fees: An international investigation	1
Audits of smaller entities	1
The future of audit: A personal perspective	1
When no one is watching: Reflections on trust and transparency in auditing	1
The UK government audit reforms fail to deal with the audit crisis	1
Determinants and quality of audits and reviews of small charities financial statements	1

The effects of financial statement disaggregation on audit pricing	1
The future of external audit: Issues and questions	1
Signing auditors' experience gap and the cost of capital: Evidence from China	1
Does human resource investment in internal controls and information technology improve audit efficiency?	1
Auditor's responses to changes in risk	1
Redressing the fundamental conflict of interest in public company audits	1
CEO locality and audit fees	1
The effects of self‐esteem and perspective‐taking on group auditor's review actions	1
Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters	1
PCAOB international inspections: Updates and extensions	1
Does the Form 20‐F reconciliation help ensure the financial reporting quality of cross‐listed IFRS firms? A comparison with cross‐listed non‐IFRS firms	1
Internal auditing's role in preventing and detecting fraud: An empirical analysis	1
Drivers for the maturity of integrated governance in organizations—An empirical investigation	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	1
The super‐auditor, perpetual beta and pervasive performativity	1