OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Auditing is 3. 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 2020-11-01 to 2024-11-01.)

Article	Citations
Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa	27
Voluntary sustainability assurance, capital constraint and cost of debt: International evidence	24
Importance of country factors for global differences in audit pricing: New empirical evidence	22
Auditor, client and investor consequences of the enhanced auditor's report	19
The impact of audit committee expertise on external auditors' disclosures of key audit matters	19
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	18
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements	16
Outsourced internal audit function and real earnings management: The role of industry and firm expertise of external providers	13
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	13
Audit firm transparency disclosures and audit quality	12
The gender‐diverse audit committee and audit report lag: Evidence from China	11
CEO compensation, corporate governance, and audit fees: Evidence from New Zealand	10
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	9
Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?	9
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	9
How do audit team industry and client‐specific experience impact audit effort and audit fees?	9
The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis	8
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	8
The role of audit committee chair tenure—A German perspective	8
Audit practice: A straightforward trade or a complex system?	8
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	8
Media coverage of corporate social irresponsibility and audit fees: International evidence	8
Management earnings forecasts disaggregation and audit fees: International evidence	7
Information environment and stock price synchronicity: Evidence from auditor characteristics	7
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	7

Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	6
How U.S. audit committees oversee internal control over financial reporting	6
The triggers and consequences of audit team stress: Qualitative evidence from engagement teams	6
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices	5
Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	5
Internal audit: A case study of impact and quality of an internal control audit	5
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	5
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	5
Government contracts and audit fees	4
Using more effective instructional verbs to elevate auditors' professional scepticism	4
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	4
Rebuilding trust and the role of audit: The impact of the UK audit reform proposals on other standard‐setters	4
Who stands for audit? A commentary on the ‘Brydon report’	4
The role of ethnicity in whistleblowing: The case of Kenyan auditors	4
Editorial: Perspectives on where international auditing research is going	4
Nudging auditors' unconscious to improve performance on an accounting estimate task	3
Compensation and carbon assurance: Evidence from the United Kingdom	3
Audit down but not out	3
Do auditors account for firm‐level political risk?	3
Banks' voluntary disclosure in the audit committee reports, cost of equity and the mediating role of financial analysts	3
The determinants of linguistic features in key audit matters: Empirical evidence from Europe	3
Professional skepticism through audit praxis: An Aristotelian perspective	3
Impact of remote audit on audit quality, audit efficiency, and auditors' job satisfaction	3
Money laundering control systems, external auditor specialization and tax haven use: An empirical analysis of U.S. multinational financial corporations	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