OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Organizations and Society is 12. 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 2022-06-01 to 2026-06-01.)

Article	Citations
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	143
Is a picture worth a thousand words? Image usage in ESG reports	57
Voluntary managerial pay cuts and employee effort	54
Editorial Board	48
How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions	42
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	34
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	33
Accounting and the shifting spheres: The economic, the public, the planet	29
Managers’ rank & file employee coordination costs and real activities manipulation	27
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	27
Costs and benefits of a risk-based PCAOB inspection regime	25
Editorial Board	22
Narcissism in the workforce: How employees respond to contract frame	22
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	21
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	20
Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry	20
Accounting for sustainability and climate change: Special section overview	19
Board gender diversity, innovation ambidexterity, and firm performance	18
Editorial Board	18
The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments	18
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	18
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	18
The influence of institutional pressure on target setting	17
On the interrelation of action accountability and job autonomy: Evidence from the nursing industry	17
Audit committee financial expertise, equity compensation and employee whistleblowing	17

Do auditors’ incentives affect materiality assessments of prior-period misstatements?	17
Editorial Board	16
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	15
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	15
The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms	15
Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	14
Management accountants’ personalities and their involvement in business partnering: A job crafting perspective	14
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	14
Editorial Board	14
Editorial Board	13
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	13
Social comparisons with peers and analyst forecast accuracy	13
Experimental research on standard-setting issues in financial reporting	13
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	12
The effect of unstable budget difficulty on performance over time	12
Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector	12
Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations	12
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	12
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession	12
The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis	12