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Accounting, Organizations and Society

1976 - 2023

Current editor(s): Christopher Chapman

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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2023, volume 106, articles C

Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy Downloads
Brant Christensen, Lei, Lijun (Gillian), Sydney Qing Shu and Wayne Thomas
He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession Downloads
Marietta Peytcheva
Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions Downloads
Lucia Bellora-Bienengräber, Klaus Derfuss and Jan Endrikat
Narcissism in the workforce: How employees respond to contract frame Downloads
Theresa Libby and Wioleta Olczak

2023, volume 105, articles C

The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences Downloads
Stephen Kuselias, Christopher P. Agoglia and Elaine Ying Wang
You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments Downloads
Hun-Tong Tan and Feng Yeo
The effect of systems of management controls on honesty in managerial reporting Downloads
Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts Downloads
Pier-Luc Nappert and Maude Plante

2023, volume 104, articles C

The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization Downloads
Keith Robson and Mahmoud Ezzamel
When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences Downloads
Choi, Jongwoon (Willie) and Adam Presslee
Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees Downloads
Jan C. Hennig, Carolin Ahrens, Jana Oehmichen and Michael Wolff
When law students think like audit litigation attorneys: Implications for experimental research Downloads
Brian M. Goodson, Jonathan H. Grenier and Eldar Maksymov

2022, volume 103, articles C

Organizational responses to multiple logics: Diversity, identity and the professional service firm Downloads
Fiona Anderson-Gough, Carla Edgley, Keith Robson and Nina Sharma
Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management Downloads
Fatma Jemaa
Conscious and nonconscious goal pursuit in multidimensional tasks Downloads
Joanna Andrejkow, Leslie Berger and Lan Guo
How better client service performance affects auditors' willingness to challenge management's preferred accounting Downloads
Michael A. Ricci

2022, volume 102, articles C

Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility Downloads
Nicholas C. Hunt, Mary B. Curtis and Jessica M. Rixom
Death is a law: Death of former colleagues and management forecasts Downloads
Yu Flora Kuang, Leye Li, Louise Yi Lu and Bo Qin
Accounting and the territorialization of markets: A field study of the Colorado cannabis market Downloads
Daniel E. Martinez, Dane Pflueger and Tommaso Palermo
The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory Downloads
Jeffrey R. Cohen, Lisa Milici Gaynor, Ganesh Krishnamoorthy and Arnold M. Wright

2022, volume 101, articles C

Do auditors’ incentives affect materiality assessments of prior-period misstatements? Downloads
Brant Christensen, Roy Schmardebeck and Timothy Seidel
Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic Downloads
David S. Bedford, Roland F. Speklé and Sally K. Widener
Managing the trade-off between autonomy and task interdependence in creative teams: The role of organizational-level cultural control Downloads
Isabella Grabner, Aleksandra Klein and Gerhard Speckbacher
Auditors' response to management confidence and misstatement risk Downloads
Sanaz Aghazadeh and Jennifer R. Joe

2022, volume 100, articles C

You can't get there from here: The influence of an audit partner's prior non-public accounting experience on audit outcomes Downloads
Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Zimmerman, Aleksandra “Ally” B.
Commensuration by form: Lists and accounting in collective action networks Downloads
David Crvelin and Lukas Löhlein
Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts Downloads
Hervé Stolowy, Luc Paugam and Yves Gendron
Audit firm political connections and PCAOB inspection reports Downloads
W. Robert Knechel and Hyun Jong Park

2022, volume 99, articles C

Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector Downloads
Lisa Baudot and David J. Cooper
The gendered nature of valuation: Valuing life in the Titanic compensation claims process Downloads
Ingrid Jeacle
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts Downloads
Nathan C. Goldman, M. Kathleen Harris and Thomas C. Omer
Feedback with feeling? How emotional language in feedback affects individual performance Downloads
Devon Erickson, D. Kip Holderness, Kari Joseph Olsen and Todd A. Thornock

2022, volume 98, articles C

Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil Downloads
André Carlos Busanelli de Aquino and Richard A. Batley
The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control Downloads
Lee D. Parker and Jana Schmitz
Monetizing virtuous employees Downloads
Michael Smith
An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder Downloads
Lawrence J. Abbott and William L. Buslepp

2022, volume 97, articles C

Negotiating with the tax auditor: Determinants of tax auditors' negotiation strategy choice and the effect on firms’ tax adjustments Downloads
Kay Blaufus, Daniela Lorenz, Michael Milde, Benjamin Peuthert and Alexander N. Schwäbe
Target setting with compensation discretion: How are ex ante targets affected when superiors have ex post discretion? Downloads
Rachel Martin and Tyler Thomas
The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject Downloads
Matteo Ronzani and Marian Konstantin Gatzweiler
Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America Downloads
Lúcia Lima Rodrigues and Russell Craig

2022, volume 96, articles C

Counterproductive work behaviors and work climate: The role of an ethically focused management control system and peers’ self-focused behavior Downloads
Lucia Bellora-Bienengräber, Robin R. Radtke and Sally K. Widener
Do sin tax hikes spur cheating in interpersonal exchange? Downloads
David G. Kenchington, Thomas D. Shohfi, Jared D. Smith and Roger M. White
How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments Downloads
Heba Y. Abdel-Rahim, Melanie P. Lorenz and Angie Abdel Zaher
Finding partners in crime? How transparency about managers’ behavior affects employee collusion Downloads
Victor Maas and Huaxiang Yin

2021, volume 95, articles C

Tax-motivated profit shifting in big 4 networks: Evidence from Europe Downloads
Anastasios Elemes, Bradley Blaylock and Crawford Spence
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm Downloads
Hervé Kohler, Christine Pochet and Yves Gendron
Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency Downloads
Lars Frimanson, Janina Hornbach and Frank G.H. Hartmann
Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis Downloads
Sue Ravenscroft and Paul F. Williams

2021, volume 94, articles C

Does prospect theory explain ethical decision making? Evidence from tax compliance Downloads
Chelsea Rae Austin, Donna D. Bobek and Scott Jackson
Communication is a two-way street: Analyzing practices undertaken to systematically transfer audit research knowledge to policymakers Downloads
Steven E. Salterio, Kris Hoang and Yi Luo
Beyond professional closure: Uncovering the hidden history of plain accountants Downloads
Philip O'Regan and Sheila Killian
Replacing key employee retention plans with incentive plans in bankruptcy Downloads
Vedran Capkun and Evren Ors
Page updated 2023-06-10