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 2021-05-01 to 2025-05-01.)

Article	Citations
Auditor choice in the voluntary sector: The case of smaller organizations	32
Corruption and audit fees: New evidence from EU27 countries	24
Issue Information	23
The effects of accounting comparability, income smoothing and engagement partners on audit risk	18
How do investors perceive audit report lag? Evidence from the cost of equity	15
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	14
	14
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	12
Issue Information	12
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	11
	10
Compromising your morals: The perils of new beginnings as an auditor	10
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	10
Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality	10
	9
The gender‐diverse audit committee and audit report lag: Evidence from China	9
A taxing audit—On the association between auditor workload compression and tax avoidance	8
CEO locality and audit fees	8
PCAOB international inspections: Updates and extensions	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
	8
Engagement partner identification format and audit quality	7
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	7
The effects of self‐esteem and perspective‐taking on group auditor's review actions	7
Is audit firms' social performance associated with audit firm reputation? Evidence from China	6

Special issue: Papers from AALNEC	6
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	6
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	5
2021 reviewers	5
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	5
	4
Issue Information	4
Issue Information	4
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	4
Seasonal affective disorder and audit quality	4
Are there audit fee premiums for client portfolio management?	4
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	4
Managerial litigation risk and auditor choice	4
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	4
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	3
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	3
Compensation and carbon assurance: Evidence from the United Kingdom	3
Audit outcomes of non‐financial misconduct	3
External auditing arrangements of smaller authorities in England	3
Financial report readability and audit fees: Evidence from China	3
The role of audit committee chair tenure—A German perspective	3
The future of audit: A personal perspective	3
Reduced audit quality acts: A review and organizational model	2
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	2
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	2
Nudging auditors' unconscious to improve performance on an accounting estimate task	2
Drivers for the maturity of integrated governance in organizations—An empirical investigation	2
Service performance assurance for small charities: Experiences from New Zealand	2
Audit practice: A straightforward trade or a complex system?	2
Government contracts and audit fees	2
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	2
Internal Audit Structure and Risk Management: Evidence From Public US Universities	1
Issue Information	1
The effects of financial statement disaggregation on audit pricing	1
The UK government audit reforms fail to deal with the audit crisis	1
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	1
	1
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	1
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China	1
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	1
The role of auditors and banks in the tax aggressiveness of private firms	1
Internal auditing's role in preventing and detecting fraud: An empirical analysis	1
	1
Issue Information	1
The super‐auditor, perpetual beta and pervasive performativity	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1

Professional skepticism through audit praxis: An Aristotelian perspective	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	1
When no one is watching: Reflections on trust and transparency in auditing	1
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	1
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	1
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers	1
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	1
	1
The effects of work division and technology on auditor engagement and performance	1
Signing auditors' experience gap and the cost of capital: Evidence from China	1
The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap	1
The role of ethnicity in whistleblowing: The case of Kenyan auditors	1