OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 9. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	46
Leveraging environmental management accounting and green ambidexterity for competitive advantage: a natural resource orchestration view	45
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	32
Management accounting practices transfer to foreign subsidiaries in multinational corporations: a Brazilian case	30
Healthcare network governance and accountability shaped by social capital	29
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	28
Distracted auditors, audit effort, and earnings quality	26
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	25
When accountability and identity collide: how director identity shapes board tenure	25
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	24
Enterprise risk management: an institutional work perspective	23
Socio-political impacts of COVID-19 – future challenges	23
Boards and CSR: exploring the individual perceptions of non-executive directors	23
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	22
Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity	22
Female leadership and earnings management in politically connected and family firms	22
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	22
Environmental performance and financial constraints in emerging markets	20
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	19
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	19
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	17
Tax integrity and innovation output: evidence from China	15
The reflection dimension of professional scepticism	15
The heart and soil of value-based business: emerging circular business network and vernacular accountings	14
Mandatory central clearing and derivatives offsetting	13

Unpacking hospital accreditation systems through a governmentality lens	13
Correction	12
Developing enabling cost information during the COVID-19 crisis	12
Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	12
Does CEO debt-like compensation mitigate corporate social irresponsibility?	11
Correction	10
Turning to religion: NGO accountability in a faith-based development organisation	9
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	9
Symbolic boundaries in a nascent professional accounting field	9
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	9