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 2020-03-01 to 2024-03-01.)

Article	Citations
Applying a new audit regulation: Reporting Key Audit Matters in Jordan	41
Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018	30
Coordination challenges in implementing the three lines of defense model	24
Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa	20
The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap	19
Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees	18
Importance of country factors for global differences in audit pricing: New empirical evidence	16
Is a client's corporate social responsibility performance a source of audit complexity?	16
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	15
Auditor, client and investor consequences of the enhanced auditor's report	15
Voluntary sustainability assurance, capital constraint and cost of debt: International evidence	13
Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers	12
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	12
The impact of audit committee expertise on external auditors' disclosures of key audit matters	12
The auditor reputation cycle: A synthesis of the literature	10
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements	9
CEO compensation, corporate governance, and audit fees: Evidence from New Zealand	8
Audit firm transparency disclosures and audit quality	8
Are the Big 4 audit firms homogeneous? Further evidence from audit pricing	8
Information environment and stock price synchronicity: Evidence from auditor characteristics	7
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	7
The role of audit committee chair tenure—A German perspective	7
Audit practice: A straightforward trade or a complex system?	7
The gender‐diverse audit committee and audit report lag: Evidence from China	7
Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?	6

Group audits and earnings informativeness	6
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	6
Corporate reputation and the timeliness of external audit and earnings announcement	6
Management earnings forecasts disaggregation and audit fees: International evidence	6
Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China	6
How do audit team industry and client‐specific experience impact audit effort and audit fees?	5
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	5
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	5
The impact of assurance on compliance management systems on bank directors' decisions	5
The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis	5
The role of ethnicity in whistleblowing: The case of Kenyan auditors	4
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	4
Media coverage of corporate social irresponsibility and audit fees: International evidence	4
How U.S. audit committees oversee internal control over financial reporting	4
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	4
Organization capital and audit fees around the world	4
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices	3
Editorial: Perspectives on where international auditing research is going	3
Do auditors account for firm‐level political risk?	3
Using more effective instructional verbs to elevate auditors' professional scepticism	3
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
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	3
Audit down but not out	3
Internal audit: A case study of impact and quality of an internal control audit	3
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	3
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	3
Examining PCAOB disciplinary orders on small audit firms: Evidence from 2005 to 2018	2
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	2
Codetermination on the audit committee: An analysis of potential effects on audit quality	2
Service performance assurance for small charities: Experiences from New Zealand	2
External auditors' reliance on management's experts: The effects of an early‐stage conversation and past auditor–client relationship	2
Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations	2
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	2
The quality of other assurance services supplied by accounting firms: Evidence from independent expert reports	2
Book Review of Disruption in the Audit Market: The Future of the Big Four, Financial Failures & Scandals: From Enron to Carillion, and The Future of Auditing	2
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	2
Government contracts and audit fees	1
When no one is watching: Reflections on trust and transparency in auditing	1
The future of audit: A personal perspective	1
Who stands for audit? A commentary on the ‘Brydon report’	1
The role of auditors and banks in the tax aggressiveness of private firms	1
Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality	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
Independent oversight of the auditing profession: A review of the literature	1
The effects of self‐esteem and perspective‐taking on group auditor's review actions	1
Compensation and carbon assurance: Evidence from the United Kingdom	1
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	1
Determinants and quality of audits and reviews of small charities financial statements	1
Core earnings management: How do audit firms interact with classification shifting and accruals management?	1

Does human resource investment in internal controls and information technology improve audit efficiency?	1
The role of audit styles in financial statement comparability: South African evidence	1
The super‐auditor, perpetual beta and pervasive performativity	1
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	1
Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction	1
PCAOB international inspections: Updates and extensions	1
What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model	1
Auditor choice in the voluntary sector: The case of smaller organizations	1
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
Redressing the fundamental conflict of interest in public company audits	1