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 2022-05-01 to 2026-05-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	44
Leveraging environmental management accounting and green ambidexterity for competitive advantage: a natural resource orchestration view	42
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	32
Distracted auditors, audit effort, and earnings quality	29
Healthcare network governance and accountability shaped by social capital	29
When accountability and identity collide: how director identity shapes board tenure	28
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	26
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	24
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	23
Enterprise risk management: an institutional work perspective	23
Socio-political impacts of COVID-19 – future challenges	23
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	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
Boards and CSR: exploring the individual perceptions of non-executive directors	22
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	21
Environmental performance and financial constraints in emerging markets	20
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	19
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	18
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	17
Tax integrity and innovation output: evidence from China	15
The reflection dimension of professional scepticism	15
The heart and soil of value-based business: emerging circular business network and vernacular accountings	14
Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	13
Mandatory central clearing and derivatives offsetting	13

Does CEO debt-like compensation mitigate corporate social irresponsibility?	12
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	12
Correction	12
Correction	12
Developing enabling cost information during the COVID-19 crisis	12
Symbolic boundaries in a nascent professional accounting field	11
Turning to religion: NGO accountability in a faith-based development organisation	11
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	10
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
Accountability in collaborative settings: understanding inter-corporate sustainability initiatives	8
Reverse factoring: accounting practices in a regulatory vacuum	8
Signalling through managerial tone and analysts’ response	8
Chief financial officer overconfidence and earnings management	7
The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance	7
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	7
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy	6
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	6
Balancing autonomy and accountability in national public hospitals – a qualitative case study	6
Habitus and harmony: between the global and the local	6
“Come play with us!” A grassroots research agenda for accounting and the circular economy	6
Towards a dynamic approach to materiality: A lesson from COVID-19	6
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences	6
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance”	6
Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach	6
A roadmap for accounting researchers: the ‘how to’ of successful international collaboration	5
Correction	5
The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	5
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	5
Social capital and management commitment	5
The evolution of management control combinations in the transformation toward hybridity: a case study	5
Resource accounting for a circular economy: evidence from a digitalised waste management system	5
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	4
Adapting integrated reporting through the stages of local rationalisation	4
Soft law regulation and labour rights reporting: a deficit in moral legitimacy?	3
Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting	3
Investor reactions to gender pay information and CEO gender	3
Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea	3
Voluntary and mandatory adoption of integrated reporting: insights into the role of regulatory intervention	3
Debiasing accounting judgment and decision-making	3
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables	3
Mandatory non-financial disclosure: is everybody on the same page about business model reporting?	3