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 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
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	19
Socio-political impacts of COVID-19 – future challenges	19
Female leadership and earnings management in politically connected and family firms	18
Environmental performance and financial constraints in emerging markets	18
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	17
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
Auditors’ application of materiality: insight from the UK	16
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	15
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	14
The reflection dimension of professional scepticism	13
The heart and soil of value-based business: emerging circular business network and vernacular accountings	12
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	12
Tax integrity and innovation output: evidence from China	12
Does CEO debt-like compensation mitigate corporate social irresponsibility?	11

Developing enabling cost information during the COVID-19 crisis	11
Correction	11
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	10
Mandatory central clearing and derivatives offsetting	10
Turning to religion: NGO accountability in a faith-based development organisation	10
Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	10
Correction	10
Symbolic boundaries in a nascent professional accounting field	9
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	9
Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance?	8
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?	8
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation	8
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	7
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	7
Chief financial officer overconfidence and earnings management	7
Reverse factoring: accounting practices in a regulatory vacuum	7
Signalling through managerial tone and analysts’ response	7
Habitus and harmony: between the global and the local	6
The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance	6
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy	6
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences	6
Correction	5
A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation	5
Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach	5
Balancing autonomy and accountability in national public hospitals – a qualitative case study	5
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	5
Towards a dynamic approach to materiality: A lesson from COVID-19	5
“Come play with us!” A grassroots research agenda for accounting and the circular economy	5
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”	5
Social capital and management commitment	5
A roadmap for accounting researchers: the ‘how to’ of successful international collaboration	4
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?	4
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	4
The evolution of management control combinations in the transformation toward hybridity: a case study	4
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables	4
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	4
Investor reactions to gender pay information and CEO gender	3
Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea	3
Adapting integrated reporting through the stages of local rationalisation	3
Resource accounting for a circular economy: evidence from a digitalised waste management system	3
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	3
Defined benefit pension de-risking strategy: determinants of pension buy-ins	3