OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 8. 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