OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Forum is 4. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	52
Management accounting practices transfer to foreign subsidiaries in multinational corporations: a Brazilian case	51
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	36
Leveraging environmental management accounting and green ambidexterity for competitive advantage: a natural resource orchestration view	36
Healthcare network governance and accountability shaped by social capital	32
Distracted auditors, audit effort, and earnings quality	31
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	30
When accountability and identity collide: how director identity shapes board tenure	30
Socio-political impacts of COVID-19 – future challenges	27
Enterprise risk management: an institutional work perspective	27
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	26
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	25
Female leadership and earnings management in politically connected and family firms	25
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	25
Boards and CSR: exploring the individual perceptions of non-executive directors	24
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	23
Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity	23
Environmental performance and financial constraints in emerging markets	22
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	21
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	19
Unpacking hospital accreditation systems through a governmentality lens	18
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	18
The reflection dimension of professional scepticism	17
The heart and soil of value-based business: emerging circular business network and vernacular accountings	17
Tax integrity and innovation output: evidence from China	17

Mandatory central clearing and derivatives offsetting	16
Developing enabling cost information during the COVID-19 crisis	15
Does CEO debt-like compensation mitigate corporate social irresponsibility?	14
Correction	14
Turning to religion: NGO accountability in a faith-based development organisation	11
Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	11
Correction	10
The problems, limitations and challenges in peer reviewing	10
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	10
Signalling through managerial tone and analysts’ response	9
Symbolic boundaries in a nascent professional accounting field	9
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	9
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	9
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?	9
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation	9
Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance?	9
Reverse factoring: accounting practices in a regulatory vacuum	8
Chief financial officer overconfidence and earnings management	8
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	7
Beyond proxy: principles of NGO accounts of performance on social media	7
Habitus and harmony: between the global and the local	7
The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance	7
Towards a dynamic approach to materiality: A lesson from COVID-19	6
“Come play with us!” A grassroots research agenda for accounting and the circular economy	6
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences	6
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	6
Discretion in revenue recognition after ASC 606	6
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy	6
Correction	6
Balancing autonomy and accountability in national public hospitals – a qualitative case study	6
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables	5
Debiasing accounting judgment and decision-making	5
Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach	5
Resource accounting for a circular economy: evidence from a digitalised waste management system	4
A roadmap for accounting researchers: the ‘how to’ of successful international collaboration	4
The evolution of management control combinations in the transformation toward hybridity: a case study	4
Social capital and management commitment	4
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?	4