OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Forum is 3. 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
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	13
Environmental performance and financial constraints in emerging markets	13
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	12
Auditors’ application of materiality: insight from the UK	12
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	12
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	12
The heart and soil of value-based business: emerging circular business network and vernacular accountings	11
The impact of disclosure quality on analyst forecasts in China	11
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	11
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	10
Correction	10

Migration and the neoliberal state: accounting ethics in the Italian response to the refugee crisis	10
Developing enabling cost information during the COVID-19 crisis	10
Does CEO debt-like compensation mitigate corporate social irresponsibility?	10
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	10
Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan	9
Correction	9
Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia	9
Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?	8
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	8
Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance?	7
Social capital and earnings management in small and medium firms	6
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	6
Implementation of the international public sector accounting standards in Europe. Variations on a global theme	6
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation	6
Signalling through managerial tone and analysts’ response	6
Contemporary accounting developments in China	6
Chief financial officer overconfidence and earnings management	5
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences	5
Fair value accounting: epistemic commitment and resistance	5
Habitus and harmony: between the global and the local	5
The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance	5
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	5
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy	5
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”	4
A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation	4
Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach	4
Towards a dynamic approach to materiality: A lesson from COVID-19	4
“Come play with us!” A grassroots research agenda for accounting and the circular economy	4
Correction	4
Other comprehensive income reporting and earnings management: evidence from China	4
An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland	4
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	4
Opening accounting: a Manifesto	4
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables	3
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	3
Do CEO social connections promote corporate malpractices? Evidence from classification shifting	3
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	3
The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements	3
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	3
Adapting integrated reporting through the stages of local rationalisation	3
Social capital and management commitment	3
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?	3
Resource accounting for a circular economy: evidence from a digitalised waste management system	3
Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance	3