OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Forum is 10. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic	52
Management accounting practices transfer to foreign subsidiaries in multinational corporations: a Brazilian case	51
Leveraging environmental management accounting and green ambidexterity for competitive advantage: a natural resource orchestration view	36
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions	36
Healthcare network governance and accountability shaped by social capital	32
Distracted auditors, audit effort, and earnings quality	31
When accountability and identity collide: how director identity shapes board tenure	30
Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates	30
Enterprise risk management: an institutional work perspective	27
Socio-political impacts of COVID-19 – future challenges	27
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures	26
Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities	25
Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership	25
Female leadership and earnings management in politically connected and family firms	25
Boards and CSR: exploring the individual perceptions of non-executive directors	24
Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity	23
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises	23
Environmental performance and financial constraints in emerging markets	22
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk	21
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance	19
The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty	18
Unpacking hospital accreditation systems through a governmentality lens	18
Tax integrity and innovation output: evidence from China	17
The reflection dimension of professional scepticism	17
The heart and soil of value-based business: emerging circular business network and vernacular accountings	17

Mandatory central clearing and derivatives offsetting	16
Developing enabling cost information during the COVID-19 crisis	15
Does CEO debt-like compensation mitigate corporate social irresponsibility?	14
Correction	14
Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality	11
Turning to religion: NGO accountability in a faith-based development organisation	11
Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)	10
Correction	10
The problems, limitations and challenges in peer reviewing	10