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 2021-05-01 to 2025-05-01.)

Article	Citations
Auditor choice in the voluntary sector: The case of smaller organizations	32
Corruption and audit fees: New evidence from EU27 countries	24
Issue Information	23
The effects of accounting comparability, income smoothing and engagement partners on audit risk	18
How do investors perceive audit report lag? Evidence from the cost of equity	15
	14
There is no ‘I’ in team: An analysis of audit partner narcissism from the team aspect	14
Issue Information	12
Market reactions to the appointment of audit committee directors with financial and industry expertise in Germany	12
An exploratory study of the perceptions of auditors on the impact on Blockchain technology in the United Arab Emirates	11
Compromising your morals: The perils of new beginnings as an auditor	10
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	10
Industry specialist auditors and affiliated business groups: An examination of fee lowballing and audit quality	10
	10
The gender‐diverse audit committee and audit report lag: Evidence from China	9
	9
PCAOB international inspections: Updates and extensions	8
Auditors' workload and audit quality under audit hour budget pressure: Evidence from the Korean audit market	8
	8
A taxing audit—On the association between auditor workload compression and tax avoidance	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
The effects of self‐esteem and perspective‐taking on group auditor's review actions	7
Engagement partner identification format and audit quality	7
Special issue: Papers from AALNEC	6

Determinants and consequences of auditor‐provided tax services: A systematic review of the international literature	6
Is audit firms' social performance associated with audit firm reputation? Evidence from China	6
Processing change: A qualitative study examining the frontstage and backstage of audit firms contemplating the implementation of critical audit matters	5
Where's the risk? Material weakness detection in advance of financial misstatement discovery	5
The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting	5
2021 reviewers	5
Back to where it started?—Do expanded auditor's reports become sticky, generic and boilerplate over time?	5
Determinants and consequences of auditor switching during fiscal year‐end audit fieldwork	5
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism	4
Seasonal affective disorder and audit quality	4
Are there audit fee premiums for client portfolio management?	4
Auditor Extra‐Billing and Client‐Initiated Auditor Changes	4
Managerial litigation risk and auditor choice	4
Priors in a Bayesian audit: How integration of existing information into the prior distribution can improve audit transparency and efficiency	4
	4
Issue Information	4
Issue Information	4