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Accounting, Organizations and Society

1976 - 2016

Current editor(s): Christopher Chapman

From Elsevier
Series data maintained by Dana Niculescu ().

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Volume 55, issue C, 2016

How the timing of performance feedback impacts individual performance pp. 1-11 Downloads
Todd A. Thornock
Performance measurement in global governance: Ranking and the politics of variability pp. 12-31 Downloads
Afshin Mehrpouya and Rita Samiolo
Accounting institutions as truce: The emergence of accounting in the governance of transnational mail flows pp. 32-47 Downloads
Alan J. Richardson and Eksa Kilfoyle
Organizational and epistemic change: The growth of the art investment field pp. 48-62 Downloads
Erica Coslor and Christophe Spaenjers
Social impact bonds: The securitization of the homeless pp. 63-82 Downloads
Christine Cooper, Cameron Graham and Darlene Himick
Investor reactions to management earnings guidance attributions: The effects of news valence, attribution locus, and outcome controllability pp. 83-95 Downloads
Wei Chen, Jun Han and Hun-Tong Tan
The impact of task interruption on tax accountants' professional judgment pp. 96-113 Downloads
James H. Long and K. Asli Basoglu

Volume 54, issue C, 2016

Institutional work and regulatory change in the accounting profession pp. 1-21 Downloads
Mary Canning and O'Dwyer, Brendan
Actuarialism as biopolitical and disciplinary technique pp. 22-44 Downloads
Darlene Himick
Biased self-assessments, feedback, and employees' compensation plan choices pp. 45-59 Downloads
Jason L. Brown, Sukari Farrington and Geoffrey B. Sprinkle
Cross-country evidence on the importance of Big Four auditors to equity pricing: The mediating role of legal institutions pp. 60-81 Downloads
Sadok El Ghoul, Omrane Guedhami and Jeffrey Pittman

Volume 53, issue C, 2016

Motivating revisions of management accounting systems: An examination of organizational goals and accounting feedback pp. 1-16 Downloads
Tyler F. Thomas
Knowing patients: The customer survey and the changing margins of accounting in healthcare pp. 17-33 Downloads
Dane Pflueger
White collar incentives pp. 34-49 Downloads
Bok Baik, John H. Evans, Kyonghee Kim and Yoshio Yanadori
The effects of a reasonable investor perspective and firm's prior disclosure policy on managers' disclosure judgments pp. 50-62 Downloads
Diane Mayorga and Ken T. Trotman

Volume 52, issue C, 2016

When do employers benefit from offering workers a financial reward for reporting internal misconduct? pp. 1-14 Downloads
Bryan R. Stikeleather
Conservatism and Staff Accounting Bulletin No. 108 pp. 15-31 Downloads
Thomas G. Canace, Richard C. Hatfield and Scott B. Jackson
The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values pp. 32-49 Downloads
Brian Bratten, Ross Jennings and Casey M. Schwab
Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting pp. 50-62 Downloads
Eddy Cardinaels
Tax professionals at work in Silicon Valley pp. 63-76 Downloads
Emer Mulligan and Lynne Oats

Volume 51, issue C, 2016

Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards pp. 1-11 Downloads
Ann G. Backof, E. Michael Bamber and Tina D. Carpenter
Management control effectiveness and strategy: An empirical analysis of packages and systems pp. 12-28 Downloads
David S. Bedford, Teemu Malmi and Mikko Sandelin
A study of alliance dynamics, accounting and trust-as-practice pp. 29-46 Downloads
Habib Mahama and Wai Fong Chua
Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence pp. 47-63 Downloads
Chris Poullaos
How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency pp. 64-73 Downloads
Jasmijn C. Bol, Stephan Kramer and Victor S. Maas

Volume 50, issue C, 2016

Social accounting and the co-creation of corporate legitimacy pp. 1-12 Downloads
Sheila Killian and O'Regan, Philip
Transparency in an opaque market: Evaluative frictions between “thick” valuation and “thin” price data in the art market pp. 13-26 Downloads
Erica Coslor
Compensation or feedback: Motivating performance in multidimensional tasks pp. 27-40 Downloads
Margaret H. Christ, Scott A. Emett, William B. Tayler and David A. Wood
Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system pp. 41-50 Downloads
Philip I. Eskenazi, Frank G.H. Hartmann and Wim J.R. Rietdijk
Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting pp. 51-73 Downloads
Christoph Pelger

Volume 49, issue C, 2016

Accounting and lived experience in the gendered workplace pp. 1-8 Downloads
Salvador Carmona and Mahmoud Ezzamel
Management accounting in the laboratory and in social context: Four contrasts, 1975–2014 pp. 9-20 Downloads
Joan Luft
Accounting, decisions and promises pp. 21-31 Downloads
Jan Mouritsen and Kristian Kreiner
Fostering rigour in accounting for social sustainability pp. 32-40 Downloads
O'Dwyer, Brendan and Jeffrey Unerman
Revisiting the roles of accounting in society pp. 41-50 Downloads
Stephen P. Walker

Volume 48, issue C, 2016

SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory pp. 1-16 Downloads
Anna Alon and Peggy D. Dwyer
Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949 pp. 17-30 Downloads
Yin Xu and Xiaoqun Xu
The cost of creativity: A control perspective pp. 31-42 Downloads
Isabella Grabner and Gerhard Speckbacher
Client business models, process business risks and the risk of material misstatement of revenue pp. 43-55 Downloads
William F. Wright

Volume 47, issue C, 2015

The role of innovation in the evolution of management accounting and its integration into management control pp. 1-13 Downloads
Robert H. Chenhall and Frank Moers
Entrepreneurs of the self: The development of management control since 1976 pp. 14-24 Downloads
Christine Cooper
Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice pp. 25-42 Downloads
Robert Libby, Kristina M. Rennekamp and Nicholas Seybert
How accounting begins: Object formation and the accretion of infrastructure pp. 43-55 Downloads
Michael Power
Group judgment and decision making in auditing: Past and future research pp. 56-72 Downloads
Ken T. Trotman, Tim D. Bauer and Kerry A. Humphreys

Volume 46, issue C, 2015

A practitioners perspective: 2014 AOS Conference on Accounting Estimates pp. 5-7 Downloads
William Platt
The effects of forecast type and performance-based incentives on the quality of management forecasts pp. 8-18 Downloads
Clara Xiaoling Chen, Kristina M. Rennekamp and Flora H. Zhou
Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts” pp. 19-22 Downloads
Jeffrey Hales
Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management pp. 23-38 Downloads
Cory A. Cassell, Linda A. Myers and Timothy A. Seidel
The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015) pp. 39-43 Downloads
Jennifer Wu Tucker
Construal instructions and professional skepticism in evaluating complex estimates pp. 44-55 Downloads
Jason Tyler Rasso
Discussion of construal instructions and professional skepticism in evaluating complex estimates pp. 56-58 Downloads
Michele L. Frank and Vicky B. Hoffman
The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates pp. 59-76 Downloads
Yoon Ju Kang, Andrew J. Trotman and Ken T. Trotman
Commentary on “The effect of an audit judgment rule on audit committee members’ professional skepticism: The case of accounting estimates” (Kang, Trotman, and Trotman) pp. 77-80 Downloads
Sandra C. Vera-Muñoz
The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments pp. 81-95 Downloads
Gauri Bhat and Stephen G. Ryan
Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015) pp. 96-99 Downloads
Ryan P. McDonough and Catherine M. Shakespeare
The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship pp. 100-114 Downloads
Spencer B. Anderson, Jason L. Brown, Leslie Hodder and Patrick E. Hopkins
Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship” pp. 115-118 Downloads
Scott A. Emett and Mark W. Nelson
Page updated 2017-03-21