OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 7. 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 2021-04-01 to 2025-04-01.)

Article	Citations
Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners	42
Maintaining a measurement apparatus: the calibration of a robust internal measurement of public sustainability targets	41
Implementation of the international public sector accounting standards in Europe. Variations on a global theme	33
Signalling through managerial tone and analysts’ response	25
Power needs knowledge: CEO knowledge background and goodwill impairment	22
The heart and soil of value-based business: emerging circular business network and vernacular accountings	17
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	17
Cognitive biases in accounting judgment and decision making: a review, a typology, and a future research agenda	17
Ownership structure, corporate governance disclosure, and the moderating effect of CEO power: evidence from East Africa	16
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	16
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	16
The effect of the EU’s directive on non-financial disclosures of the oil and gas industry	14
Correction	14
“Uncomfortable territory”: personal and organisational values in the tax profession	12
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	12
Corporate governance regulation: a practice theory perspective	12
Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences	11
Correction	11
Does CEO debt-like compensation mitigate corporate social irresponsibility?	11
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	11
Healthcare network governance and accountability shaped by social capital	10
Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis	10
Developing enabling cost information during the COVID-19 crisis	9
Social trust and corporate qualitative disclosure: evidence from tone management in MD&A	9
Distracted auditors, audit effort, and earnings quality	9

Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	9
Defined benefit pension de-risking strategy: determinants of pension buy-ins	9
The multiverse of non-financial reporting regulation	8
Social capital and earnings management in small and medium firms	8
Fair value accounting: epistemic commitment and resistance	8
The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries	7
Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators	7
Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack	7
Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports	7