OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Forum is 19. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	46
Leveraging environmental management accounting and green ambidexterity for competitive advantage: a natural resource orchestration view	45
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	32
Management accounting practices transfer to foreign subsidiaries in multinational corporations: a Brazilian case	30
Healthcare network governance and accountability shaped by social capital	29
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	28
Distracted auditors, audit effort, and earnings quality	26
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	25
When accountability and identity collide: how director identity shapes board tenure	25
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	24
Enterprise risk management: an institutional work perspective	23
Socio-political impacts of COVID-19 – future challenges	23
Boards and CSR: exploring the individual perceptions of non-executive directors	23
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	22
Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity	22
Female leadership and earnings management in politically connected and family firms	22
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	22
Environmental performance and financial constraints in emerging markets	20
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	19
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	19