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 2021-08-01 to 2025-08-01.)

Article	Citations
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	35
The effects of accounting comparability, income smoothing and engagement partners on audit risk	29
How do investors perceive audit report lag? Evidence from the cost of equity	26
Auditor choice in the voluntary sector: The case of smaller organizations	18
Issue Information	17
Corruption and audit fees: New evidence from EU27 countries	17
	15
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	14
	13
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	13
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	12
PCAOB international inspections: Updates and extensions	11
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	11
	11
Issue Information	11
The gender‐diverse audit committee and audit report lag: Evidence from China	10
	10
Compromising your morals: The perils of new beginnings as an auditor	10
A taxing audit—On the association between auditor workload compression and tax avoidance	10
CEO locality and audit fees	9
The effects of self‐esteem and perspective‐taking on group auditor's review actions	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	7
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	7
Is audit firms' social performance associated with audit firm reputation? Evidence from China	7

Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	7
Engagement partner identification format and audit quality	7
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	6
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	6
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
	5
2021 reviewers	5
Are there audit fee premiums for client portfolio management?	4
Issue Information	4
The future of audit: A personal perspective	4
Financial report readability and audit fees: Evidence from China	4
Seasonal affective disorder and audit quality	4
Issue Information	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	4
Managerial litigation risk and auditor choice	4
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	3
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	3
Reduced audit quality acts: A review and organizational model	3
Drivers for the maturity of integrated governance in organizations—An empirical investigation	3
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	3
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	3
Audit outcomes of non‐financial misconduct	3
Nudging auditors' unconscious to improve performance on an accounting estimate task	3
Service performance assurance for small charities: Experiences from New Zealand	3
Government contracts and audit fees	3
The role of audit committee chair tenure—A German perspective	3
External auditing arrangements of smaller authorities in England	3
Audit practice: A straightforward trade or a complex system?	3
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	3
	2
Issue Information	2
The involvement of internal audit in environmental, social, and governance practices and risks: Stakeholders' salience and insights from audit committees and chief executive officers	2
The role of auditors and banks in the tax aggressiveness of private firms	2
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	2
The effects of financial statement disaggregation on audit pricing	2
Internal auditing's role in preventing and detecting fraud: An empirical analysis	2
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
When no one is watching: Reflections on trust and transparency in auditing	1
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	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
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China	1
Editorial: Special issue on the future of audit—A collection of personal reflections	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1
The role of ethnicity in whistleblowing: The case of Kenyan auditors	1
Professional skepticism through audit praxis: An Aristotelian perspective	1
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	1
	1

Issue Information	1
The super‐auditor, perpetual beta and pervasive performativity	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	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
Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality	1
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	1
Internal Audit Structure and Risk Management: Evidence From Public US Universities	1
The UK government audit reforms fail to deal with the audit crisis	1
Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective	1
	1
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	1