OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Organizations and Society is 3. 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 2020-03-01 to 2024-03-01.)

Article	Citations
Interdependence of management control practices for product innovation: The influence of environmental unpredictability	45
Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness	36
How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits	32
Conceptual and empirical issues in understanding management control combinations	32
Beyond the systems versus package debate	31
To share or not to share: The importance of peer firm similarity to auditor choice	31
Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability	31
The revival of large consulting practices at the Big 4 and audit quality	26
Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field	26
Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach	26
Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions	26
Accountability as mourning: Accounting for death in the time of COVID-19	24
The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’	24
Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion	24
Impression management and Big Four auditors: Scrutiny at a public inquiry	21
The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria	20
A multi-method analysis of the PCAOB’s relationship with the audit profession	20
The effect of mobile device use and headline focus on investor judgments	18
Performative agency and incremental change in a CSR context	17
When the tail wags the dog? Digitalisation and corporate reporting	16
At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change	15
Who makes partner in Big 4 audit firms? – Evidence from Germany	15
The effect of audit materiality disclosures on investors’ decision making	15
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	15
Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations	14

Making artworks valuable: Categorisation and modes of valuation work	14
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	14
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	14
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	13
Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing	13
Organizational responses to multiple logics: Diversity, identity and the professional service firm	13
Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud	13
Thinking like the state: Doxa and symbolic power in the accounting field in China	13
Building trust through knowledge sharing: Implications for incentive system design	13
Testing for complementarities between accounting practices	12
Determinants and consequences of auditor dyad formation at the top level of audit teams	12
An evolutionary approach to management control systems research: A prescription for future research	12
The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject	12
Audit committee members’ professional identities: Evidence from the field	12
Tax-motivated profit shifting in big 4 networks: Evidence from Europe	12
Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK	11
Accounting professionalization, the state, and transnational capitalism: The case of Iran	11
The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions	11
Happy analysts	11
Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers	11
Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession	10
The ties that bind: Knowledge-seeking networks and auditor job performance	10
Insights on the use of surveys to study management control systems	10
Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil	10
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	9
Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up	9
Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’	9
Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector	9
Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises	9
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm	9
The influence of relationship partners on client managers’ negotiation positions	8
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	8
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry	8
Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis	8
Editorial: Accounting research and practice in the time of pandemic (v5)	8
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts	8
Manager ‘growth mindset’ and resource management practices	8
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	8
Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom	8
How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?	8
The effect of horizontal pay dispersion on the effectiveness of performance-based incentives	7
Does prospect theory explain ethical decision making? Evidence from tax compliance	7
Incentivizing innovation: The role of knowledge exchange and distal search behavior	7
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	7
Does information about gender pay matter to investors? An experimental investigation	6
Studying “and”: A perspective on studying the interdependence between management control practices	6
Feedback with feeling? How emotional language in feedback affects individual performance	6
Corporate social responsibility and capital budgeting	6
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder	6
Spatiality and accounting: The case of female segregation in audit firms	6

The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts	6
Beyond professional closure: Uncovering the hidden history of plain accountants	5
The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control	5
“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case	5
Editorial: Themed section on accounting and valuation studies	5
Finding partners in crime? How transparency about managers’ behavior affects employee collusion	5
When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting	5
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes	4
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	4
Audit firm political connections and PCAOB inspection reports	4
Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?	4
A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010	4
The gendered nature of valuation: Valuing life in the Titanic compensation claims process	4
Replacing key employee retention plans with incentive plans in bankruptcy	4
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	4
Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry	3
Algorithmic management and the politics of demand: Control and resistance at Uber	3
Commensuration by form: Lists and accounting in collective action networks	3
Audit partner ethnicity and salient audit phenomena	3
Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information	3
Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion?	3
Post-acquisition integration: Managing cultural differences and employee resistance using integration controls	3
Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments	3
Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America	3
Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility	3
Do sin tax hikes spur cheating in interpersonal exchange?	3
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	3
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	3
How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments	3