OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 8. 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 2021-09-01 to 2025-09-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	47
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	25
Healthcare network governance and accountability shaped by social capital	24
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	20
Distracted auditors, audit effort, and earnings quality	18
When accountability and identity collide: how director identity shapes board tenure	17
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	16
Enterprise risk management: an institutional work perspective	15
The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive	15
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	15
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	14
Socio-political impacts of COVID-19 – future challenges	14
Female leadership and earnings management in politically connected and family firms	14
Boards and CSR: exploring the individual perceptions of non-executive directors	14
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	13
Environmental performance and financial constraints in emerging markets	13
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects	12
Auditors’ application of materiality: insight from the UK	12
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	12
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	12
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	12
Tax integrity and innovation output: evidence from China	11
The heart and soil of value-based business: emerging circular business network and vernacular accountings	11
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook	11
The reflection dimension of professional scepticism	11

Does CEO debt-like compensation mitigate corporate social irresponsibility?	10
Correction	10
Developing enabling cost information during the COVID-19 crisis	9
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	8
Correction	8
The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards	8
Turning to religion: NGO accountability in a faith-based development organisation	8
Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance?	8