International Journal of Auditing

Title Publication Date Language Citations
The ISA 700 Auditor's Report and the Audit Expectation Gap – Do Explanations Matter?2012/04/16English63
The Effects of Auditor Gender and Task Complexity on Information Processing Efficiency2001/07/01English61
Determinants of audit report lag: A meta‐analysis2018/09/11English61
Internal Auditors' Evaluation of Fraud Factors in Planning an Audit: The Importance of Audit Committee Quality and Management Incentives2008/10/31English61
An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research2016/12/27English60
A Grounded Theory Model of Auditor‐Client Negotiations2004/03/01English60
The Different Types of Assurance Services and Levels of Assurance Provided2005/09/07English59
The New Role of the Internal Auditor: Implications for Internal Auditor Objectivity2000/07/01English57
Institutional Monitoring, Political Connections and Audit Fees: Evidence from Malaysian Firms2017/01/22English57
Internal Auditing and Risk Assessment in Large Italian Companies: an Empirical Survey2003/11/01English56
The Relationship Between the Internal Audit Function and Corporate Governance in the EU – a Survey2003/11/01English55
Internal Auditing Research: Where are we going? Editorial2009/02/17English55
Audit Quality and Regulation2016/10/11English54
Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs2005/03/01English54
Does the Provision of Non‐Audit Services Impair Auditor Independence?1999/03/01English54
Internal Control Quality, Egyptian Standards on Auditing and External Audit Delays: Evidence from the Egyptian Stock Exchange2013/12/16English54
Voluntary Audit Committee Characteristics, Incentives, and Aggressive Earnings Management: Evidence from New Zealand2013/08/28English52
Audit Quality, Earnings Management, and Cost of Equity Capital: Evidence from India2017/01/29English52
International Dimensions of the Audit Fee Determinants Literature2002/03/01English51
Debating the ‘Power’ of Audit2000/03/01English51
Determinants of Audit Fees: Evidence from a Small Capital Market with a Joint Audit Requirement2008/07/01English51
The Effect of Internal Audit Function Quality and Internal Audit Contribution to External Audit on Audit Fees2015/06/14English51
Internal Audit Departments: Adoption and Characteristics in Italian Companies2007/07/01English51
Audit Committee Characteristics and Accounting Conservatism2015/01/07English50
Negative PCAOB Inspections of Triennially Inspected Auditors and Involuntary and Voluntary Client Losses2011/04/28English49
Real effects of reporting key audit matters on auditors' judgment and choice of action2019/04/10English49
Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise2017/10/16English48
Do key audit matters impact financial reporting behavior?2020/02/11English48
Auditor Independence and the Provision of Non‐Audit Services: Perceptions by German Investors2009/06/09English47
Audit Committees and Voluntary External Auditor Involvement in UK Interim Reporting2008/03/01English47