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 2020-04-01 to 2024-04-01.)

Article	Citations
Applying a new audit regulation: Reporting Key Audit Matters in Jordan	43
Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018	31
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	21
The effect of disclosing key audit matters and accounting standard precision on the audit expectation gap	20
Voluntary sustainability assurance, capital constraint and cost of debt: International evidence	19
Importance of country factors for global differences in audit pricing: New empirical evidence	18
Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees	18
Is a client's corporate social responsibility performance a source of audit complexity?	16
Auditor, client and investor consequences of the enhanced auditor's report	15
The impact of client use of blockchain technology on audit risk and audit approach—An exploratory study	15
The impact of audit committee expertise on external auditors' disclosures of key audit matters	14
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	12
Influence of auditor's gender, experience, rule observance attitudes and critical thinking disposition on materiality judgements	11
The auditor reputation cycle: A synthesis of the literature	10
The gender‐diverse audit committee and audit report lag: Evidence from China	9
Do going concern disclosures in the management report and audit report signal bankruptcy risk? Evidence from privately held firms	8
Audit firm transparency disclosures and audit quality	8
CEO compensation, corporate governance, and audit fees: Evidence from New Zealand	8
Are the Big 4 audit firms homogeneous? Further evidence from audit pricing	8
Audit practice: A straightforward trade or a complex system?	7
The role of audit committee chair tenure—A German perspective	7
Management earnings forecasts disaggregation and audit fees: International evidence	7
Information environment and stock price synchronicity: Evidence from auditor characteristics	7

Corporate reputation and stakeholder engagement: Do assurance quality and assurer attributes matter?	6
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	6
Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China	6
The impact of assurance on compliance management systems on bank directors' decisions	6
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	6
The link between trait and state professional skepticism: A review of the literature and a meta‐regression analysis	6
Corporate reputation and the timeliness of external audit and earnings announcement	6
How do audit team industry and client‐specific experience impact audit effort and audit fees?	5
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	5
Media coverage of corporate social irresponsibility and audit fees: International evidence	4
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	4
Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world	4
Organization capital and audit fees around the world	4
The role of ethnicity in whistleblowing: The case of Kenyan auditors	4
Exploratory insights into audit fee increases: A field study into board member perceptions of auditor pricing practices	4
How U.S. audit committees oversee internal control over financial reporting	4