OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Forum is 18. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	44
Leveraging environmental management accounting and green ambidexterity for competitive advantage: a natural resource orchestration view	42
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	32
Distracted auditors, audit effort, and earnings quality	29
Healthcare network governance and accountability shaped by social capital	29
When accountability and identity collide: how director identity shapes board tenure	28
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	26
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	24
Socio-political impacts of COVID-19 – future challenges	23
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	23
Enterprise risk management: an institutional work perspective	23
Female leadership and earnings management in politically connected and family firms	22
Boards and CSR: exploring the individual perceptions of non-executive directors	22
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	22
Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity	22
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	21
Environmental performance and financial constraints in emerging markets	20
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	19
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	18