OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Organizations and Society is 11. 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
Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field	29
Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions	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
A multi-method analysis of the PCAOB’s relationship with the audit profession	20
When the tail wags the dog? Digitalisation and corporate reporting	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
Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations	16
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
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

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
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
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
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
An evolutionary approach to management control systems research: A prescription for future research	13
Determinants and consequences of auditor dyad formation at the top level of audit teams	12
Happy analysts	12
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions	12
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
Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up	11