OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Auditing is 4. 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
Corruption and audit fees: New evidence from EU27 countries	23
Auditor choice in the voluntary sector: The case of smaller organizations	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
Compromising your morals: The perils of new beginnings as an auditor	11
Investor Judgements on Going Concern Prospects: The Impact of KAM Versus MURGC Reporting and Management's Internal Versus External Attributions	11
Issue Information	10
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
Changes in the Reporting of Critical Audit Matters	9
	8
CEO locality and audit fees	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
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
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

Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
	5
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
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
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