OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 6. 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