OOIR: Observatory of International Research

Papers

(The H4-Index of Accounting Organizations and Society is 16. 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
How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits	43
The revival of large consulting practices at the Big 4 and audit quality	37
Organizational responses to multiple logics: Diversity, identity and the professional service firm	32
When the tail wags the dog? Digitalisation and corporate reporting	26
Accountability as mourning: Accounting for death in the time of COVID-19	26
Impression management and Big Four auditors: Scrutiny at a public inquiry	25
Who makes partner in Big 4 audit firms? – Evidence from Germany	22
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	20
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	20
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	20
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	19
Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector	18
Building trust through knowledge sharing: Implications for incentive system design	18
The effect of audit materiality disclosures on investors’ decision making	18
Determinants and consequences of auditor dyad formation at the top level of audit teams	18
Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom	17
Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK	16
Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud	16
Audit committee members’ professional identities: Evidence from the field	16
Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up	16
Thinking like the state: Doxa and symbolic power in the accounting field in China	16
The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject	16