OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Organizations and Society is 10. 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
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	20
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
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
Editorial Board	16
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	16

Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	15
When the tail wags the dog? Digitalisation and corporate reporting	15
Editorial Board	14
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
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
Editorial Board	13
Corporate social responsibility and capital budgeting	13
Experimental research on standard-setting issues in financial reporting	13
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	12
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
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences	10