OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Forum is 15. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	53
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	29
Healthcare network governance and accountability shaped by social capital	27
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	24
Distracted auditors, audit effort, and earnings quality	21
When accountability and identity collide: how director identity shapes board tenure	19
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	18
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	17
Socio-political impacts of COVID-19 – future challenges	17
Enterprise risk management: an institutional work perspective	17
Female leadership and earnings management in politically connected and family firms	15
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	15
Boards and CSR: exploring the individual perceptions of non-executive directors	15
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	15
Environmental performance and financial constraints in emerging markets	15
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	15