OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Forum is 2. 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 2021-09-01 to 2025-09-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	47
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	25
Healthcare network governance and accountability shaped by social capital	24
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	20
Distracted auditors, audit effort, and earnings quality	18
When accountability and identity collide: how director identity shapes board tenure	17
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	16
The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive	15
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	15
Enterprise risk management: an institutional work perspective	15
Female leadership and earnings management in politically connected and family firms	14
Boards and CSR: exploring the individual perceptions of non-executive directors	14
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	14
Socio-political impacts of COVID-19 – future challenges	14
Environmental performance and financial constraints in emerging markets	13
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	13
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	12
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	12
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	12
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	12
Auditors’ application of materiality: insight from the UK	12
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	11
The reflection dimension of professional scepticism	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

Does CEO debt-like compensation mitigate corporate social irresponsibility?	10
Correction	10
Developing enabling cost information during the COVID-19 crisis	9
Correction	8
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	8
Turning to religion: NGO accountability in a faith-based development organisation	8
Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance?	8
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	8
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?	7
Symbolic boundaries in a nascent professional accounting field	7
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	6
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation	6
Reverse factoring: accounting practices in a regulatory vacuum	6
Contemporary accounting developments in China	6
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	6
Signalling through managerial tone and analysts’ response	6
Chief financial officer overconfidence and earnings management	6
An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland	5
Habitus and harmony: between the global and the local	5
“Come play with us!” A grassroots research agenda for accounting and the circular economy	5
The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance	5
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy	5
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”	5
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences	5
Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach	4
Balancing autonomy and accountability in national public hospitals – a qualitative case study	4
Towards a dynamic approach to materiality: A lesson from COVID-19	4
A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation	4
Correction	4
Social capital and management commitment	3
Resource accounting for a circular economy: evidence from a digitalised waste management system	3
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	3
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	3
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	3
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables	3
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	3
The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements	3
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?	2
Investor reactions to gender pay information and CEO gender	2
Do CEO social connections promote corporate malpractices? Evidence from classification shifting	2
“É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil	2
“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan	2
Mandatory non-financial disclosure: is everybody on the same page about business model reporting?	2
Corporate governance regulation: a practice theory perspective	2
Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea	2
Web-based sustainability reporting by family companies: the role of the richest European families	2
Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.	2
Females on audit teams and reporting on internal control: evidence from a supreme audit institution	2
Adapting integrated reporting through the stages of local rationalisation	2
Defined benefit pension de-risking strategy: determinants of pension buy-ins	2

Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting	2
Seeing double corporate reporting through the materiality lenses of both investors and nature*	2
The role of the EU non-financial reporting directive and employee representation in employee-related disclosures	2
Do rating agencies impound workforce human capital information into default risk assessments?	2