OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Forum is 14. 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 2021-05-01 to 2025-05-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	52
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	43
When accountability and identity collide: how director identity shapes board tenure	41
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	27
Healthcare network governance and accountability shaped by social capital	22
Distracted auditors, audit effort, and earnings quality	19
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	19
Socio-political impacts of COVID-19 – future challenges	17
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	17
The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive	17
Enterprise risk management: an institutional work perspective	16
Boards and CSR: exploring the individual perceptions of non-executive directors	16
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	15