OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Organizations and Society is 5. 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
Editorial Board	72
Editorial Board	45
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	40
Replacing key employee retention plans with incentive plans in bankruptcy	38
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	30
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	26
Managers’ rank & file employee coordination costs and real activities manipulation	26
Costs and benefits of a risk-based PCAOB inspection regime	24
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	23
Accounting and the shifting spheres: The economic, the public, the planet	22
Editorial Board	21
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	21
Narcissism in the workforce: How employees respond to contract frame	20
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	19
Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry	19
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	18
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	18
Accounting for sustainability and climate change: Special section overview	18
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	17
Editorial Board	17
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	17
Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency	15
Editorial Board	15
The influence of institutional pressure on target setting	15
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	14

The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	13
The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms	13
Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	12
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	12
Experimental research on standard-setting issues in financial reporting	11
Editorial Board	11
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	11
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession	11
Editorial Board	11
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	10
The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis	10
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	10
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	10
Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?	9
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	9
Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States	8
Editorial Board	8
Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap	8
Editorial Board	8
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	8
When law students think like audit litigation attorneys: Implications for experimental research	8
The impact of firm affiliation on accountants’ error reporting decisions	7
The effect of systems of management controls on honesty in managerial reporting	7
The effects of performance-based incentive frequency on collusion	7
Monetizing virtuous employees	7
Audit partner ethnicity and salient audit phenomena	7
Tax-motivated profit shifting in big 4 networks: Evidence from Europe	7
Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis	7
Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers”	7
The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?	7
Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans	7
The gendered nature of valuation: Valuing life in the Titanic compensation claims process	7
Identities in transition: Audit recruits and the German reunification	7
Does prospect theory explain ethical decision making? Evidence from tax compliance	7
Algorithmic management and the politics of demand: Control and resistance at Uber	7
The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject	7
Investor reactions to apologies for financial misconduct	6
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder	6
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes	6
Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing	6
Editorial Board	6
Editorial Board	6
The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices	6
Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions	6
Using Google searches of firm products to detect revenue management	6
Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity”	6
Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility	5
The interdependence between the choice of fixed-term professional workers and the control environment	5
Accounting, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2024) “Styles of verification and the pursuit of organisational repair: The case of soc	5
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	5

Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK	5
You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments	5
Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers	5
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	5
Do sin tax hikes spur cheating in interpersonal exchange?	5
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm	5
Invest in what you know? How customer investors react to corporate restatements	5