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 2022-05-01 to 2026-05-01.)

Article	Citations
Issue Information	32
Auditor choice in the voluntary sector: The case of smaller organizations	30
Corruption and audit fees: New evidence from EU27 countries	28
How do investors perceive audit report lag? Evidence from the cost of equity	23
The effects of accounting comparability, income smoothing and engagement partners on audit risk	22
Issue Information	18
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	18
	18
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	15
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	14
	13
Changes in the Reporting of Critical Audit Matters	12
Issue Information	12
Compromising your morals: The perils of new beginnings as an auditor	12
How to Choose a Fairness Measure: A Decision‐Making Workflow for Auditors	9
CEO locality and audit fees	9
A taxing audit—On the association between auditor workload compression and tax avoidance	9
	9
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	8
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	8
Exploring the Role of Technology in Auditing: Opportunities and Challenges From Stakeholder Perspectives	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
Is audit firms' social performance associated with audit firm reputation? Evidence from China	8
Assurance of Sustainability Information: Recent Research Trends and Implications for Standard‐Setting	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
Macroeconomic Context and Earnings Quality in Social Enterprises: Does Audit Quality Matter?	6
Issue Information	5
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
Issue Information	5
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
	5
Audit outcomes of non‐financial misconduct	4
Audit Committee Member Scepticism and Questioning Behaviour	4
Managerial litigation risk and auditor choice	4
External auditing arrangements of smaller authorities in England	4
Seasonal affective disorder and audit quality	4
Compensation and carbon assurance: Evidence from the United Kingdom	4
Financial report readability and audit fees: Evidence from China	4
Are there audit fee premiums for client portfolio management?	4
Drivers for the maturity of integrated governance in organizations—An empirical investigation	3
Reduced audit quality acts: A review and organizational model	3
The Big 4 effect for new audit services: The case of the Danish COVID‐19 fixed‐cost business‐support scheme	3
Issue Information	3
Government contracts and audit fees	3
The Effect of Key Audit Matters Disclosures on Conditional Conservatism in China	3
Internal auditing's role in preventing and detecting fraud: An empirical analysis	3
The role of auditors and banks in the tax aggressiveness of private firms	3
An examination of auditor hypothesis testing strategies in ‘tone at the top’ evaluations: Evidence of diagnostic knowledge structures	3
Audit Partner Tenure and Audit Fees: The Role of Regulatory Disclosure Requirements in Western Europe	3
Service performance assurance for small charities: Experiences from New Zealand	3
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
	3
Issue Information	2
Effects of Environmental Audits on Green Development Efficiency: Evidence From China	2
Using the Sociocognitive Model of Moral Psychology to Understand Auditor Actions	2
The Effects of Corporate Social Responsibility Assurance and the Choice of Assurer on Stock Price Crash Risk: Evidence From China	2
Health Risk, Anxiety and Audit Quality: Evidence From Engagement Audit Partners	2
Lead Independent Directors: Is Membership on the Audit Committee Associated With the Presence of an Industry Specialist Auditor?	2
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	2
Effects of regulatory enforcement style and audit firm remedial actions on investors' perceptions of audit quality	2
Relational and Contractual Governance in Auditor–Client Relationships: Effects on Value‐Added Auditing	2
Understanding Key Audit Matters: How Readability Boosts Analyst Forecast Precision in Indonesia's Early Implementation	2
The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation	2
Internal Audit Structure and Risk Management: Evidence From Public US Universities	2
Out of Office: Examining Whether Remote Auditing Can Affect Audit Quality	2
The Impact of Combating Bribery and Corruption Report Assurance on Financial Analysts' Decisions	2
Auditing standards and the persistence of the audit expectations gap: Evidencing the absence of French ‘exceptionalism’	2
Commercialization, Dedication to the Profession and Environmental Uncertainty: Georgian Auditors' Perspective	1
Signing auditors' experience gap and the cost of capital: Evidence from China	1
	1
Issue Information	1
The two sides of corporate social responsibility and the quality of internal control audit opinions	1

Auditor‐provided non‐audit services and perceived audit quality: Evidence from the cost of equity and debt capital	1
Audit fee determinants in small municipalities: Further evidence from Connecticut small towns	1
The Implementation of the KAM Reforms in Saudi Arabia: Stakeholder Perspectives on the Audit Expectations Gap	1
Auditing in the Digital Age: The Role of IoT, Staff Training and Client Confidentiality	1
The effects of work division and technology on auditor engagement and performance	1
Issue Information	1
What does an audit really cost? An exploratory study of auditor pricing of initial engagements in a fixed cost model	1
	1
Audit Committee Characteristics and Inter‐Corporate Loans: Indian Evidence	1
Abolition of mandated joint‐audit requirements: Impact on audit reporting lag in an emerging capital market	1
Quo vadis, internal auditing? A vision for internal auditing in 2030	1
Setting auditing standards: Analysis of a writing process	1
	1
Determinants and quality of audits and reviews of small charities financial statements	1