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 2020-04-01 to 2024-04-01.)

Article	Citations
Board gender diversity, audit committee and financial performance: evidence from Nigeria	46
Accounting in times of the COVID-19 pandemic: a forum for academic research	44
Opening accounting: a Manifesto	33
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.	18
Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers	17
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	11
The impact of disclosure quality on analyst forecasts in China	10
Social capital and earnings management in small and medium firms	10
Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality?	10
Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia	10
Social capital and the budgeting process: a study of three organisations	9
Web-based sustainability reporting by family companies: the role of the richest European families	9
Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports	9
Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance	8
Donors’ perceptions of financial disclosures and links to donation intentions	8
Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators	8
Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea	7
The multiverse of non-financial reporting regulation	7
Does size matter? Non-market social and political engagement by accounting firms in the #Brexit discourse on Twitter	6

Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	6
Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications	6
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	6
Ownership structure and political spending disclosure	6
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	6