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Accounting, Organizations and Society

1976 - 2021

Current editor(s): Christopher Chapman

From Elsevier
Bibliographic data for series maintained by Nithya Sathishkumar ().

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2021, volume 90, issue C

The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions Downloads
Aasmund Eilifsen, Erin L. Hamilton and William F. Messier
Does information about gender pay matter to investors? An experimental investigation Downloads
Chelsea Rae Austin, Donna D. Bobek and Ling L. Harris
Accountability as mourning: Accounting for death in the time of COVID-19 Downloads
Ai Yu
Happy analysts Downloads
Ole-Kristian Hope, Congcong Li, An-Ping Lin and MaryJane Rabier

2021, volume 89, issue C

Determinants and consequences of auditor dyad formation at the top level of audit teams Downloads
Benedikt Downar, Jürgen Ernstberger and Christopher Koch
The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts Downloads
William Brink, Kuang, Xi (Jason) and Michael Majerczyk
Behavioral implications of using an online slot machine game to motivate employees: A cautionary tale Downloads
Khim Kelly, Deltcho Valtchanov and Alan Webb
Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises Downloads
Corinna Frey-Heger and Michael Barrett

2021, volume 88, issue C

Impression management and Big Four auditors: Scrutiny at a public inquiry Downloads
Neil J. Dunne, Niamh M. Brennan and Collette E. Kirwan
Bureaucratic discretion and contracting outcomes Downloads
Matthew Boland and David Godsell
The effect of horizontal pay dispersion on the effectiveness of performance-based incentives Downloads
Isabella Grabner and Melissa A. Martin
Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision? Downloads
Ben W. Van Landuyt

2020, volume 87, issue C

How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications? Downloads
Sanaz Aghazadeh and Kris Hoang
The revival of large consulting practices at the Big 4 and audit quality Downloads
Dain Donelson, Matthew Ege, Andrew J. Imdieke and Eldar Maksymov
The effect of audit materiality disclosures on investors’ decision making Downloads
Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover and William F. Messier
Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up Downloads
Emily E. Griffith, Kathryn Kadous and Chad A. Proell
Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud Downloads
Timothy Brown, Tracie M. Majors and Mark E. Peecher

2020, volume 86, issue C

Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing Downloads
Arthur Posch
Testing for complementarities between accounting practices Downloads
Stijn Masschelein and Frank Moers
When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting Downloads
Jeremy B. Lill
Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach Downloads
Maria Chiara Demartini and David Otley
Incentivizing innovation: The role of knowledge exchange and distal search behavior Downloads
Gerhard Speckbacher and Markus Wabnegg
Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information Downloads
Ivo Schedlinsky, Maximilian Schmidt and Arnt Wöhrmann
Interdependence of management control practices for product innovation: The influence of environmental unpredictability Downloads
Jean-François Henri and Marc Wouters
Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions Downloads
Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergård, Sophie Hoozée, Otto Janschek, Jeanette Willert, Christian Ax, Piotr Bednarek, Maurice Gosselin, Michael Hanzlick, Poul Israelsen, Daniel Johanson, Tobias Johanson, Jakob Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten and Thomas Toldbod
Insights on the use of surveys to study management control systems Downloads
Roland F. Speklé and Sally K. Widener
Beyond the systems versus package debate Downloads
Kenneth A. Merchant and David Otley
An evolutionary approach to management control systems research: A prescription for future research Downloads
Melissa A. Martin
Conceptual and empirical issues in understanding management control combinations Downloads
David S. Bedford
Studying “and”: A perspective on studying the interdependence between management control practices Downloads
Choi, Jongwoon (Willie)

2020, volume 85, issue C

Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability Downloads
Farzana Aman Tanima, Judy Brown and Jesse Dillard
Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field Downloads
Conor Clune and O’Dwyer, Brendan
Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations Downloads
O’Leary, Susan and David Smith
“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case Downloads
Johan Graaf and Gustav Johed

2020, volume 84, issue C

Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness Downloads
Evelyn C. Braumann, Isabella Grabner and Arthur Posch
Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion Downloads
S. Sian, D. Agrizzi, T. Wright and A. Alsalloom
Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’ Downloads
Lichen Yu and Jan Mouritsen
A multi-method analysis of the PCAOB’s relationship with the audit profession Downloads
Matthew Ege, W. Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov

2020, volume 83, issue C

To share or not to share: The importance of peer firm similarity to auditor choice Downloads
Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein
The effect of mobile device use and headline focus on investor judgments Downloads
T. Brown, Stephanie M. Grant and Amanda M. Winn
At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change Downloads
Lukas Löhlein and Anke Müßig
Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry Downloads
Anıl Divarcı Çakmaklı, Christophe Boone and Arjen van Witteloostuijn

2020, volume 82, issue C

Accounting professionalization, the state, and transnational capitalism: The case of Iran Downloads
Dessalegn Getie Mihret, Soheila Mirshekary and Ali Yaftian
Performative agency and incremental change in a CSR context Downloads
Claudine Grisard, Marcia Annisette and Cameron Graham
The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’ Downloads
Darren T Baker and Deborah N Brewis
The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria Downloads
Jane Andrew and Max Baker

2020, volume 81, issue C

The co-performation of financial economics in accounting standard-setting: A study of the translation of the expected credit loss model in IFRS 9 Downloads
Richard Pucci and Peter Skærbæk
‘The spirits that we summoned’: A study on how the ‘governed’ make accounting their own in the context of market-making programs in Nepal Downloads
David Crvelin and Albrecht Becker
Understanding financial auditing from a service perspective Downloads
W. Robert Knechel, Edward Thomas and Matthew Driskill
Trust transfer and partner selection in interfirm relationships Downloads
Evelien Reusen and Kristof Stouthuysen
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