OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Organizations and Society is 4. 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 2020-05-01 to 2024-05-01.)

Article	Citations
Interdependence of management control practices for product innovation: The influence of environmental unpredictability	50
Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness	44
How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits	35
Conceptual and empirical issues in understanding management control combinations	35
Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability	34
Beyond the systems versus package debate	31
To share or not to share: The importance of peer firm similarity to auditor choice	31
Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions	29
Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field	29
The revival of large consulting practices at the Big 4 and audit quality	27
Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach	26
Accountability as mourning: Accounting for death in the time of COVID-19	25
Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion	24
Organizational responses to multiple logics: Diversity, identity and the professional service firm	22
Impression management and Big Four auditors: Scrutiny at a public inquiry	21
When the tail wags the dog? Digitalisation and corporate reporting	20
A multi-method analysis of the PCAOB’s relationship with the audit profession	20
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	18
The effect of mobile device use and headline focus on investor judgments	18
The effect of audit materiality disclosures on investors’ decision making	16
Who makes partner in Big 4 audit firms? – Evidence from Germany	16
At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change	16
Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations	16
Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing	15
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	15

Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud	15
Thinking like the state: Doxa and symbolic power in the accounting field in China	15
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	15
Making artworks valuable: Categorisation and modes of valuation work	14
Audit committee members’ professional identities: Evidence from the field	14
Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers	14
Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK	14
Building trust through knowledge sharing: Implications for incentive system design	14
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	14
An evolutionary approach to management control systems research: A prescription for future research	13
Tax-motivated profit shifting in big 4 networks: Evidence from Europe	13
Testing for complementarities between accounting practices	13
The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject	13
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions	12
Determinants and consequences of auditor dyad formation at the top level of audit teams	12
Happy analysts	12
Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up	11
Incentivizing innovation: The role of knowledge exchange and distal search behavior	11
Insights on the use of surveys to study management control systems	11
Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector	11
The ties that bind: Knowledge-seeking networks and auditor job performance	10
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	10
Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis	10
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	10
Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil	10
Editorial: Accounting research and practice in the time of pandemic (v5)	10
Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises	10
Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession	10
Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’	9
Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom	9
The influence of relationship partners on client managers’ negotiation positions	9
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts	9
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm	9
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	9
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry	9
The effect of horizontal pay dispersion on the effectiveness of performance-based incentives	8
Feedback with feeling? How emotional language in feedback affects individual performance	8
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	8
Manager ‘growth mindset’ and resource management practices	8
Does prospect theory explain ethical decision making? Evidence from tax compliance	8
The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control	8
How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?	8
Spatiality and accounting: The case of female segregation in audit firms	7
Corporate social responsibility and capital budgeting	7
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	7
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes	6
Does information about gender pay matter to investors? An experimental investigation	6
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder	6
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	6
Studying “and”: A perspective on studying the interdependence between management control practices	6

The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts	6
Beyond professional closure: Uncovering the hidden history of plain accountants	5
Finding partners in crime? How transparency about managers’ behavior affects employee collusion	5
Editorial: Themed section on accounting and valuation studies	5
The gendered nature of valuation: Valuing life in the Titanic compensation claims process	5
“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case	5
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	5
A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010	5
When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting	5
Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?	5
Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments	5
Audit firm political connections and PCAOB inspection reports	5
Using Google searches of firm products to detect revenue management	4
Replacing key employee retention plans with incentive plans in bankruptcy	4
Post-acquisition integration: Managing cultural differences and employee resistance using integration controls	4
Audit partner ethnicity and salient audit phenomena	4
Bureaucratic discretion and contracting outcomes	4
How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments	4
Do sin tax hikes spur cheating in interpersonal exchange?	4