OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Organizations and Society is 4. 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 2021-05-01 to 2025-05-01.)

Article	Citations
Editorial Board	65
Editorial Board	43
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	41
Replacing key employee retention plans with incentive plans in bankruptcy	35
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	33
Managers’ rank & file employee coordination costs and real activities manipulation	33
Costs and benefits of a risk-based PCAOB inspection regime	30
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	26
Accounting and the shifting spheres: The economic, the public, the planet	25
How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits	22
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	22
Accounting for sustainability and climate change: Special section overview	21
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	21
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	21
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	21
Narcissism in the workforce: How employees respond to contract frame	20
Editorial Board	20
Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry	20
The influence of institutional pressure on target setting	20
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	20
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	19
Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency	17
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	17
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	16
Editorial Board	16

When the tail wags the dog? Digitalisation and corporate reporting	15
Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	15
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	14
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	14
Making artworks valuable: Categorisation and modes of valuation work	14
Editorial Board	14
Editorial Board	13
Corporate social responsibility and capital budgeting	13
Experimental research on standard-setting issues in financial reporting	13
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	13
Erratum to “To share or not to share: The importance of peer firm similarity to auditor choice” [Accounting, Organizations and Society 83C (2020) 101115]	13
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	12
The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis	12
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession	12
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	12
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	12
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	10
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	9
Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?	9
Algorithmic management and the politics of demand: Control and resistance at Uber	9
Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans	8
When law students think like audit litigation attorneys: Implications for experimental research	8
Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States	8
Editorial Board	8
Editorial Board	8
The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject	7
The gendered nature of valuation: Valuing life in the Titanic compensation claims process	7
Audit partner ethnicity and salient audit phenomena	7
Does prospect theory explain ethical decision making? Evidence from tax compliance	7
Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers”	7
Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis	7
Monetizing virtuous employees	7
The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?	6
The impact of firm affiliation on accountants’ error reporting decisions	6
Identities in transition: Audit recruits and the German reunification	6
Tax-motivated profit shifting in big 4 networks: Evidence from Europe	6
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry	6
Building trust through knowledge sharing: Implications for incentive system design	6
The effect of systems of management controls on honesty in managerial reporting	6
Manager ‘growth mindset’ and resource management practices	5
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder	5
The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices	5
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes	5
Editorial Board	5
Investor reactions to apologies for financial misconduct	5
Editorial Board	5
Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing	5
Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions	5
Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity”	5
Editorial Board	5

Using Google searches of firm products to detect revenue management	5
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm	4
Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK	4
Do sin tax hikes spur cheating in interpersonal exchange?	4
The interdependence between the choice of fixed-term professional workers and the control environment	4
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	4
Invest in what you know? How customer investors react to corporate restatements	4
You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments	4
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	4
Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility	4