OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Forum is 3. 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
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	14
Auditors’ application of materiality: insight from the UK	13
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	13
The reflection dimension of professional scepticism	12
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	12
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	11
Tax integrity and innovation output: evidence from China	11
The heart and soil of value-based business: emerging circular business network and vernacular accountings	11
Correction	10

Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	10
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	10
Developing enabling cost information during the COVID-19 crisis	10
Does CEO debt-like compensation mitigate corporate social irresponsibility?	10
Correction	10
Symbolic boundaries in a nascent professional accounting field	9
Turning to religion: NGO accountability in a faith-based development organisation	9
Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance?	8
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	8
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?	8
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	7
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation	7
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	7
Signalling through managerial tone and analysts’ response	7
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences	6
The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance	6
Habitus and harmony: between the global and the local	6
Chief financial officer overconfidence and earnings management	6
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”	6
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy	6
Reverse factoring: accounting practices in a regulatory vacuum	6
Balancing autonomy and accountability in national public hospitals – a qualitative case study	5
Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach	5
“Come play with us!” A grassroots research agenda for accounting and the circular economy	5
Towards a dynamic approach to materiality: A lesson from COVID-19	4
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	4
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables	4
A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation	4
Correction	4
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	4
A roadmap for accounting researchers: the ‘how to’ of successful international collaboration	4
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	4
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?	4
Social capital and management commitment	4
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	3
Corporate governance regulation: a practice theory perspective	3
Resource accounting for a circular economy: evidence from a digitalised waste management system	3
Defined benefit pension de-risking strategy: determinants of pension buy-ins	3
Adapting integrated reporting through the stages of local rationalisation	3
Investor reactions to gender pay information and CEO gender	3