OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Forum is 2. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Board gender diversity, audit committee and financial performance: evidence from Nigeria	44
Accounting in times of the COVID-19 pandemic: a forum for academic research	42
A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective	35
Opening accounting: a Manifesto	31
Implementation of the international public sector accounting standards in Europe. Variations on a global theme	26
Cloud accounting risks and mitigation strategies: evidence from Australia	24
IFRS adoption and firm value: African evidence	23
The production of stand-alone sustainability reports: visual impression management, legitimacy and “functional stupidity”	19
Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.	17
Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers	16
Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran	15
Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry	14
Transfer pricing: changing views in changing times	10
Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality?	10
The impact of disclosure quality on analyst forecasts in China	10
Social capital and earnings management in small and medium firms	10
Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia	9
Social capital and the budgeting process: a study of three organisations	9
Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports	9
Web-based sustainability reporting by family companies: the role of the richest European families	9
Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators	8
Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance	8
The true and fair view: exploring how managers, directors and auditors engage in practice	7
Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea	7
Ownership structure and political spending disclosure	6

Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	6
Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications	6
Does size matter? Non-market social and political engagement by accounting firms in the #Brexit discourse on Twitter	6
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	6
Donors’ perceptions of financial disclosures and links to donation intentions	6
The multiverse of non-financial reporting regulation	6
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	6
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	5
The effect of the EU’s directive on non-financial disclosures of the oil and gas industry	5
Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme	5
Migration and the neoliberal state: accounting ethics in the Italian response to the refugee crisis	5
Percent accruals and the accrual anomaly: evidence from the UK	4
Women’s empowerment conditions, institutions and firm performance in the MENA region	4
Chief financial officer overconfidence and earnings management	4
Do CEO social connections promote corporate malpractices? Evidence from classification shifting	4
Corporate value added tax avoidance	4
The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries	4
The role of the EU non-financial reporting directive and employee representation in employee-related disclosures	4
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	3
Are ex-military executives trustworthy? Evidence from audit fees	3
Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack	3
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	3
Other comprehensive income reporting and earnings management: evidence from China	3
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	3
Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension	3
Resource accounting for a circular economy: evidence from a digitalised waste management system	2
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	2
Special Issue of Accounting Forum: “Accounting for the Circular Economy”	2
The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms	2
Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences	2
On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream	2
Accounting for a forest-based circular economy in an Alpine collective ownership	2
A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation	2
Towards a dynamic approach to materiality: A lesson from COVID-19	2
The heart and soil of value-based business: emerging circular business network and vernacular accountings	2
Effectiveness of value congruent disclosures and firm credibility in mitigating legitimacy threats	2
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	2
Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants	2
An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland	2
I.P.O. determinants of delisting risk: Lessons from the Athens Stock Exchange	2