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 2022-08-01 to 2026-08-01.)

Article	Citations
Issue Information	34
How do investors perceive audit report lag? Evidence from the cost of equity	33
The effects of accounting comparability, income smoothing and engagement partners on audit risk	25
Auditor choice in the voluntary sector: The case of smaller organizations	23
Corruption and audit fees: New evidence from EU27 countries	23
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	20
Issue Information	19
	15
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	14
	14
Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions	11
Compromising your morals: The perils of new beginnings as an auditor	11
Issue Information	10
Changes in the Reporting of Critical Audit Matters	9
A taxing audit—On the association between auditor workload compression and tax avoidance	9
How to Choose a Fairness Measure: A Decision‐Making Workflow for Auditors	9
CEO locality and audit fees	8
	8
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	7
Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives	7
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	6
Engagement partner identification format and audit quality	6
Assurance of Sustainability Information: Recent Research Trends and Implications for Standard‐Setting	6
Macroeconomic Context and Earnings Quality in Social Enterprises: Does Audit Quality Matter?	6
Is audit firms' social performance associated with audit firm reputation? Evidence from China	6

Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
Mandatory Audits of Private Companies	5
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
	5
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	4
Financial report readability and audit fees: Evidence from China	4
External auditing arrangements of smaller authorities in England	4
Are there audit fee premiums for client portfolio management?	4
Managerial litigation risk and auditor choice	4
Audit outcomes of non‐financial misconduct	4
Audit Committee Member Scepticism and Questioning Behaviour	4
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	4
Issue Information	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Drivers for the maturity of integrated governance in organizations—An empirical investigation	4
Seasonal affective disorder and audit quality	4
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
The Effect of Key Audit Matters Disclosures on Conditional Conservatism in China	3
Government contracts and audit fees	3
	3
Reduced audit quality acts: A review and organizational model	3
Internal auditing's role in preventing and detecting fraud: An empirical analysis	3
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	3
Service performance assurance for small charities: Experiences from New Zealand	3
Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe	3
Using the Sociocognitive Model of Moral Psychology to Understand Auditor Actions	2
Issue Information	2
Issue Information	2
Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality	2
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	2
	2
Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value‐Added Auditing	2
Internal Audit Structure and Risk Management: Evidence From Public US Universities	2
Lead Independent Directors: Is Membership on the Audit Committee Associated With the Presence of an Industry Specialist Auditor?	2
The role of auditors and banks in the tax aggressiveness of private firms	2
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China	2
The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap	2
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	2
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	2
Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation	2
Effects of Environmental Audits on Green Development Efficiency: Evidence From China	2
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	2
Issue Information	2
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	2
Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective	2
Health Risk, Anxiety and Audit Quality: Evidence From Engagement Audit Partners	2
Signing auditors' experience gap and the cost of capital: Evidence from China	1
Auditing in the Digital Age: The Role of IoT, Staff Training and Client Confidentiality	1
Issue Information	1

The two sides of corporate social responsibility and the quality of internal control audit opinions	1
Shareholder Governance and Crowding‐Out of External Auditing: Evidence From China	1
	1
Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence	1
Setting auditing standards: Analysis of a writing process	1
Issue Information	1
Determinants and quality of audits and reviews of small charities financial statements	1
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1
The effects of work division and technology on auditor engagement and performance	1
	1
Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital	1