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

Article	Citations
How do investors perceive audit report lag? Evidence from the cost of equity	30
Issue Information	22
Auditor choice in the voluntary sector: The case of smaller organizations	22
The effects of accounting comparability, income smoothing and engagement partners on audit risk	22
Corruption and audit fees: New evidence from EU27 countries	18
	16
Issue Information	16
Fraud, People and the ‘Jammy Pants Audit’: Implications for Auditing Regulators and Firms	15
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	14
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	14
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	11
PCAOB international inspections: Updates and extensions	11
	11
Compromising your morals: The perils of new beginnings as an auditor	10
The gender‐diverse audit committee and audit report lag: Evidence from China	10
Issue Information	9
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
A taxing audit—On the association between auditor workload compression and tax avoidance	8
CEO locality and audit fees	8
	8
Do auditors change their individual style? Examining the effects of client importance and competition on auditors' influence on earnings comparability in China	8
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	7
Engagement partner identification format and audit quality	7
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	7

Is audit firms' social performance associated with audit firm reputation? Evidence from China	7
Where's the risk? Material weakness detection in advance of financial misstatement discovery	6
	6
2021 reviewers	6
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	6
Issue Information	5
Does the Auditor Certification Network Influence Fee Competition for New Clients? Perspective on the Industrial Relatedness of Corporate Groups	5
Issue Information	5
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	5
Compensation and carbon assurance: Evidence from the United Kingdom	4
Audit outcomes of non‐financial misconduct	4
Seasonal affective disorder and audit quality	4
Managerial litigation risk and auditor choice	4
External auditing arrangements of smaller authorities in England	4
Are there audit fee premiums for client portfolio management?	4
Financial report readability and audit fees: Evidence from China	4
The future of audit: A personal perspective	4