OOIR: Observatory of International Research

Papers

(The median citation count of Accounting Organizations and Society is 7. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Editorial Board	138
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	54
Is a picture worth a thousand words? Image usage in ESG reports	53
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	46
Managers’ rank & file employee coordination costs and real activities manipulation	40
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	39
Costs and benefits of a risk-based PCAOB inspection regime	34
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	34
How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions	32
Accounting and the shifting spheres: The economic, the public, the planet	30
Editorial Board	27
Narcissism in the workforce: How employees respond to contract frame	26
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	25
Accounting for sustainability and climate change: Special section overview	24
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	22
Board gender diversity, innovation ambidexterity, and firm performance	20
Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry	20
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	20
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	19
On the interrelation of action accountability and job autonomy: Evidence from the nursing industry	19
The influence of institutional pressure on target setting	18
Editorial Board	18
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	17
Audit committee financial expertise, equity compensation and employee whistleblowing	17
Editorial Board	17

The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	16
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	16
The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms	16
Editorial Board	15
Editorial Board	15
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	15
Social comparisons with peers and analyst forecast accuracy	15
Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	15
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession	14
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	14
Experimental research on standard-setting issues in financial reporting	14
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	13
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	13
The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis	12
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts	12
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	12
Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations	12
Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?	11
Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers”	11
Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States	11
Editorial Board	11
Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap	11
When law students think like audit litigation attorneys: Implications for experimental research	11
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	11
The gendered nature of valuation: Valuing life in the Titanic compensation claims process	11
Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans	11
Algorithmic management and the politics of demand: Control and resistance at Uber	11
The impact of firm affiliation on accountants’ error reporting decisions	10
Audit partner ethnicity and salient audit phenomena	10
The effects of performance-based incentive frequency on collusion	10
Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions	9
Identities in transition: Audit recruits and the German reunification	9
The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices	9
Editorial Board	9
The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?	9
Investor reactions to apologies for financial misconduct	9
The effect of systems of management controls on honesty in managerial reporting	9
Using Google searches of firm products to detect revenue management	8
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”	8
Team identification and transactive memory systems in strategic performance management system design	8
Editorial Board	8
You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes	7
Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK	7
You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments	7
Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing	7
The interdependence between the choice of fixed-term professional workers and the control environment	7
Invest in what you know? How customer investors react to corporate restatements	7
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management	7
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control	7
Editorial Board	7

Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility