OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Forum is 15. 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 2021-12-01 to 2025-12-01.)

Article	Citations
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	53
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	33
Healthcare network governance and accountability shaped by social capital	28
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	25
Distracted auditors, audit effort, and earnings quality	23
When accountability and identity collide: how director identity shapes board tenure	21
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	20
Enterprise risk management: an institutional work perspective	19
Socio-political impacts of COVID-19 – future challenges	18
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	17
Boards and CSR: exploring the individual perceptions of non-executive directors	17
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	16
Female leadership and earnings management in politically connected and family firms	16
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	16
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	15
Environmental performance and financial constraints in emerging markets	15
Auditors’ application of materiality: insight from the UK	15
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	15