OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Organizations and Society is 11. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Editorial Board	102
Editorial Board	49
Is a picture worth a thousand words? Image usage in ESG reports	45
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	43
How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions	35
Costs and benefits of a risk-based PCAOB inspection regime	30
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	28
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	27
Managers’ rank & file employee coordination costs and real activities manipulation	26
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	25
Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry	24
Accounting and the shifting spheres: The economic, the public, the planet	24
Narcissism in the workforce: How employees respond to contract frame	24
Accounting for sustainability and climate change: Special section overview	23
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	22
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	22
Editorial Board	20
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	20
Board gender diversity, innovation ambidexterity, and firm performance	19
Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior	19
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	18
On the interrelation of action accountability and job autonomy: Evidence from the nursing industry	15
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	15
Editorial Board	15
The influence of institutional pressure on target setting	15

Audit committee financial expertise, equity compensation and employee whistleblowing	14
Editorial Board	14
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	13
Editorial Board	13
Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation	13
Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting	13
The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms	13
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	13
Editorial Board	12
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	12
Social comparisons with peers and analyst forecast accuracy	12
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession	12
Experimental research on standard-setting issues in financial reporting	12
The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis	11
Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations	11
Accounting and the territorialization of markets: A field study of the Colorado cannabis market	11
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory	11