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 2020-11-01 to 2024-11-01.)

Article	Citations
Opening accounting: a Manifesto	40
Implementation of the international public sector accounting standards in Europe. Variations on a global theme	33
Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research.	27
Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry	19
Transfer pricing: changing views in changing times	18
Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran	17
Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia	14
Social capital and earnings management in small and medium firms	14
Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports	13
The impact of disclosure quality on analyst forecasts in China	12
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	11
Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications	11
Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators	11
Ownership structure and political spending disclosure	9
Web-based sustainability reporting by family companies: the role of the richest European families	9
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	9
Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance	9
The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries	9
Donors’ perceptions of financial disclosures and links to donation intentions	9
Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea	9
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	9
The multiverse of non-financial reporting regulation	8
The effect of the EU’s directive on non-financial disclosures of the oil and gas industry	8
Towards a dynamic approach to materiality: A lesson from COVID-19	7
Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack	7

The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis	7
Chief financial officer overconfidence and earnings management	7
Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy	6
Does size matter? Non-market social and political engagement by accounting firms in the #Brexit discourse on Twitter	6
Migration and the neoliberal state: accounting ethics in the Italian response to the refugee crisis	6
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	6
Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme	6
Corporate governance regulation: a practice theory perspective	6
The role of the EU non-financial reporting directive and employee representation in employee-related disclosures	6
Women’s empowerment conditions, institutions and firm performance in the MENA region	6
Corporate value added tax avoidance	6
A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation	5
IFRS 9 implementation and bank risk	5
Do CEO social connections promote corporate malpractices? Evidence from classification shifting	5
The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive	4
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil	4
Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension	4
I.P.O. determinants of delisting risk: Lessons from the Athens Stock Exchange	4
Resource accounting for a circular economy: evidence from a digitalised waste management system	4
Accounting for a forest-based circular economy in an Alpine collective ownership	4
Mandatory non-financial disclosure: is everybody on the same page about business model reporting?	4
On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream	4
The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms	4
Corporate political strategy: the roles of management accounting in relational work	3
Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation	3
Auditors’ application of materiality: insight from the UK	3
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	3
Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences	3
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	3
How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions	3
Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants	3
Ownership structure and climate-related corporate reporting	3
The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective	3
Are ex-military executives trustworthy? Evidence from audit fees	3
Other comprehensive income reporting and earnings management: evidence from China	3
Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience	3