OOIR: Observatory of International Research

Papers

(The TQCC of Accounting Organizations and Society is 14. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity	155
Voluntary managerial pay cuts and employee effort	58
Editorial Board	57
Is a picture worth a thousand words? Image usage in ESG reports	53
How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions	49
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?	40
The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions	35
Costs and benefits of a risk-based PCAOB inspection regime	33
Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?	30
Accounting and the shifting spheres: The economic, the public, the planet	26
Managers’ rank & file employee coordination costs and real activities manipulation	23
Editorial Board	23
Narcissism in the workforce: How employees respond to contract frame	22
When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire	22
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	20
The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments	19
Board gender diversity, innovation ambidexterity, and firm performance	19
Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness	19
The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization	19
The influence of institutional pressure on target setting	18
On the interrelation of action accountability and job autonomy: Evidence from the nursing industry	18
Do auditors’ incentives affect materiality assessments of prior-period misstatements?	18
Editorial Board	18
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic	17

Audit committee financial expertise, equity compensation and employee whistleblowing	16
The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms	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
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts	15
The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences	15
Management accountants’ personalities and their involvement in business partnering: A job crafting perspective	15
Editorial Board	14
Editorial Board	14
The effect of unstable budget difficulty on performance over time	14
CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research	14
Corrigendum to “Leadership traits and auditors' reliance on data analytics under time pressure” [Accounting, Organizations and Society 116 (2026) 101634]	14
Social comparisons with peers and analyst forecast accuracy	14
Experimental research on standard-setting issues in financial reporting	14