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 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
Accountability as mourning: Accounting for death in the time of COVID-19	26
When the tail wags the dog? Digitalisation and corporate reporting	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
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	20
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
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	19
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
Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector	18
Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom	17
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
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
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions	15
The ties that bind: Knowledge-seeking networks and auditor job performance	15
Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers	15

Happy analysts	15
Making artworks valuable: Categorisation and modes of valuation work	14
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	14
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	14
Does prospect theory explain ethical decision making? Evidence from tax compliance	13
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry	13
Tax-motivated profit shifting in big 4 networks: Evidence from Europe	13
Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil	12
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	12
Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises	12
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	11
Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession	11
The influence of relationship partners on client managers’ negotiation positions	11
How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?	11
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts	11
Manager ‘growth mindset’ and resource management practices	11
Editorial: Accounting research and practice in the time of pandemic (v5)	10
Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis	10
Feedback with feeling? How emotional language in feedback affects individual performance	10
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm	10
Spatiality and accounting: The case of female segregation in audit firms	9
The effect of horizontal pay dispersion on the effectiveness of performance-based incentives	9
Audit firm political connections and PCAOB inspection reports	9
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	9
Bureaucratic discretion and contracting outcomes	9
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder	8
The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control	8
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	7
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	7
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes	7
Corporate social responsibility and capital budgeting	7
Firm-specific climate risk and market valuation	7
A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010	7
Auditors' response to management confidence and misstatement risk	6
Do sin tax hikes spur cheating in interpersonal exchange?	6
The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts	6
Finding partners in crime? How transparency about managers’ behavior affects employee collusion	6
Does information about gender pay matter to investors? An experimental investigation	6
Algorithmic management and the politics of demand: Control and resistance at Uber	5
Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?	5
Editorial: Themed section on accounting and valuation studies	5
Audit partner ethnicity and salient audit phenomena	5
Using Google searches of firm products to detect revenue management	5
Death is a law: Death of former colleagues and management forecasts	5
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	5
The gendered nature of valuation: Valuing life in the Titanic compensation claims process	5
Beyond professional closure: Uncovering the hidden history of plain accountants	5
Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments	5
Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America	5
Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?	4

The effect of peer-to-peer recognition systems on helping behavior: The influence of rewards and group affiliation	4
Post-acquisition integration: Managing cultural differences and employee resistance using integration controls	4
How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments	4
Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility	4
How better client service performance affects auditors' willingness to challenge management's preferred accounting	4
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	4
CEOs' structural power, prestige power, and target ratcheting	4
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	4
Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency	4
Replacing key employee retention plans with incentive plans in bankruptcy	4