OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 9. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	54
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	34
Healthcare network governance and accountability shaped by social capital	30
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	27
Distracted auditors, audit effort, and earnings quality	23
When accountability and identity collide: how director identity shapes board tenure	22
Enterprise risk management: an institutional work perspective	21
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	20
Socio-political impacts of COVID-19 – future challenges	19
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	19
Female leadership and earnings management in politically connected and family firms	18
Environmental performance and financial constraints in emerging markets	18
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	17
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	17
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	17
Boards and CSR: exploring the individual perceptions of non-executive directors	17
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	17
Auditors’ application of materiality: insight from the UK	16
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	15
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	14
The reflection dimension of professional scepticism	13
Tax integrity and innovation output: evidence from China	12
The heart and soil of value-based business: emerging circular business network and vernacular accountings	12
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	12
Correction	11

Does CEO debt-like compensation mitigate corporate social irresponsibility?	11
Developing enabling cost information during the COVID-19 crisis	11
Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	10
Correction	10
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	10
Mandatory central clearing and derivatives offsetting	10
Turning to religion: NGO accountability in a faith-based development organisation	10
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	9
Symbolic boundaries in a nascent professional accounting field	9