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 2021-02-01 to 2025-02-01.)

Article	Citations
The effects of accounting comparability, income smoothing and engagement partners on audit risk	27
Flexible CPA staffing in non‐Big 4 audit firms: Its determinants and implications for audit fees and audit quality	24
Auditor's responses to changes in risk	22
Corruption and audit fees: New evidence from EU27 countries	19
Auditor choice in the voluntary sector: The case of smaller organizations	19
Issue Information	18
	13
Securing investor trust: Four elements for effective audit reform	12
How do investors perceive audit report lag? Evidence from the cost of equity	11
Service performance assurance for small charities: Experiences from New Zealand	9
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	9
Quo vadis, internal auditing? A vision for internal auditing in 2030	9
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	8
The effect of internal control quality and internal control disclosure regulation on executive perks: A quasi natural experiment from China	8
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	8
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	8
Signing auditors' experience gap and the cost of capital: Evidence from China	8
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	8
Issue Information	7
The effects of work division and technology on auditor engagement and performance	7
Key drivers of cybersecurity audit effectiveness: A neo‐institutional perspective	7
Can prohibitions of non‐audit services and an expanded auditor liability improve audit quality?	7
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers	6
The two sides of corporate social responsibility and the quality of internal control audit opinions	6
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	6

An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	5
Issue Information	5
Issue Information	5
	5
	4
The effects of financial statement disaggregation on audit pricing	4
Editorial: Special issue on the future of audit—A collection of personal reflections	4
Setting auditing standards: Analysis of a writing process	4
	4
Issue Information	4
Audit team diversity, work quality and affective state outcomes	4
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	3
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	3
Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa	3
Where's the risk? Material weakness detection in advance of financial misstatement discovery	3
Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality	3
The Role of CSR Report Assurance and ESG Rating in Bank Manager's Judgement on ESG Lending Decisions	3
Internal auditing's role in preventing and detecting fraud: An empirical analysis	3
Importance of country factors for global differences in audit pricing: New empirical evidence	3
What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model	3
Issue Information	2
Determinants and quality of audits and reviews of small charities financial statements	2
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	2
2021 reviewers	2
Issue Information	2
The role of auditors and banks in the tax aggressiveness of private firms	2
Issue Information	2
	2
Compromising your morals: The perils of new beginnings as an auditor	2
Compensation and carbon assurance: Evidence from the United Kingdom	1
Audit reform: Examining the proposals from a liability perspective	1
Issue Information	1
Using more effective instructional verbs to elevate auditors' professional scepticism	1
Issue Information	1
The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis	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
Issue Information	1
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	1
A taxing audit—On the association between auditor workload compression and tax avoidance	1
The UK government audit reforms fail to deal with the audit crisis	1
Seasonal affective disorder and audit quality	1
Real‐time audit of public agencies: Utility, controversy and lessons for an emerging practice	1
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	1
Internal audit: A case study of impact and quality of an internal control audit	1
Relational contracting theory and internal audit: Chief audit executives' perspectives on creating and strengthening trust by building credibility and clarity	1
PCAOB international inspections: Updates and extensions	1
Editorial: Assurance beyond the annual report	1
	1
	1
	1

The determinants of linguistic features in key audit matters: Empirical evidence from Europe	1
Issue Information	1
Auditors' interpretation of risk and the quality of analysts' earnings forecasts: Evidence from textual analysis of key audit matters	1
The gender‐diverse audit committee and audit report lag: Evidence from China	1
Editorial: Perspectives on where international auditing research is going	1
	1
Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital	1
Audit simulation and learning styles: Enhancing students' experiential learning and performance at a MENA university	1