OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Forum is 17. 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
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	54
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	34
Healthcare network governance and accountability shaped by social capital	30
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	27
Distracted auditors, audit effort, and earnings quality	23
When accountability and identity collide: how director identity shapes board tenure	22
Enterprise risk management: an institutional work perspective	21
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	20
Socio-political impacts of COVID-19 – future challenges	19
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	19
Environmental performance and financial constraints in emerging markets	18
Female leadership and earnings management in politically connected and family firms	18
Boards and CSR: exploring the individual perceptions of non-executive directors	17
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	17
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	17
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	17
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	17