OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Organizations and Society 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 2022-08-01 to 2026-08-01.)

Article	Citations
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	155
Voluntary managerial pay cuts and employee effort	58
Editorial Board	57
Is a picture worth a thousand words? Image usage in ESG reports	53
How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions	49
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	40
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	35
Costs and benefits of a risk-based PCAOB inspection regime	33
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	30
Accounting and the shifting spheres: The economic, the public, the planet	26
Editorial Board	23
Managers’ rank & file employee coordination costs and real activities manipulation	23
Narcissism in the workforce: How employees respond to contract frame	22
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	22
Accounting for sustainability and climate change: Special section overview	20
Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry	20
The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments	19
Board gender diversity, innovation ambidexterity, and firm performance	19
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	19
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	19
The influence of institutional pressure on target setting	18
On the interrelation of action accountability and job autonomy: Evidence from the nursing industry	18
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	18
Editorial Board	18
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	17

Audit committee financial expertise, equity compensation and employee whistleblowing	16
The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms	16
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	16
Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	15
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	15
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	15
Management accountants’ personalities and their involvement in business partnering: A job crafting perspective	15
Editorial Board	14
Editorial Board	14
The effect of unstable budget difficulty on performance over time	14
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	14
Corrigendum to “Leadership traits and auditors' reliance on data analytics under time pressure” [Accounting, Organizations and Society 116 (2026) 101634]	14
Social comparisons with peers and analyst forecast accuracy	14
Experimental research on standard-setting issues in financial reporting	14
Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations	13
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession	13
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	12
Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?	12
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	12
The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis	12
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	12
Leadership traits and auditors’ reliance on data analytics under time pressure	11
Editorial Board	11
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	11
When law students think like audit litigation attorneys: Implications for experimental research	11
Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States	10
Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans	10
Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap	10
Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers”	10
Algorithmic management and the politics of demand: Control and resistance at Uber	10
The impact of firm affiliation on accountants’ error reporting decisions	9
Can open audit committee chairs cure the chilling effect of management's presence on auditors' information sharing during audit committee meetings?	9
Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions	9
The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?	9
Editorial Board	9
Infrapolitical resistance to management control in the home workplace	9
The effects of performance-based incentive frequency on collusion	9
Audit partner ethnicity and salient audit phenomena	9
The effect of systems of management controls on honesty in managerial reporting	9
Identities in transition: Audit recruits and the German reunification	9
Investor reactions to apologies for financial misconduct	8
Using Google searches of firm products to detect revenue management	8
The dynamics of rankings work – a field study of the crafting and recrafting of a soft public ranking	8
Team identification and transactive memory systems in strategic performance management system design	8
Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing	7
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	7
“So I beg you, just let me suffer silently and see how I can cope with it.” Accounting, Corruption, and (A)Morality	7
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”	7
The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices	7
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	7

Editorial Board	7
Aligning pay increases with psychological ownership: A value chain perspective on employee compensation	7
Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility	7