Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

From Elsevier
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2024, volume 113, articles C

The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?

Shannon Garavaglia, Ben W. Van Landuyt, Brian J. White and Julie Irwin

Discussion of “The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?”

Donald Young

Styles of verification and the pursuit of organisational repair: The case of social impact

Sarah Adams, Matthew Hall and Xinning Xiao

Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers

Melanie I. Millar, Thomas D. Shohfi, Mason C. Snow and Roger White

CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments

Karen J. De Meyst, Eddy Cardinaels and Alexandra Van den Abbeele

Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity

Susanne Preuss and Malte M. Max

Auditor sustainability focus and client sustainability reporting

Manlu Liu, Jing Tang, Stephanie Walton, Yiyang Zhang and Xinlei Zhao

The interdependence between the choice of fixed-term professional workers and the control environment

Sujay Nair, Margaret A. Abernethy, Jiang, Yile (Anson) and Anne M. Lillis

Learning in the auditing profession: A framework and future directions

Bart Dierynck, Kathryn Kadous and Christian P.H. Peters

Catch me if you match! A discussion of auditors' involvement in clients’ sustainability reporting

Betrand Malsch

CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research

Sandra C. Vera-Muñoz

Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity”

Robin W. Roberts

Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers”

Khrystyna Bochkay

Accounting, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2024) “Styles of verification and the pursuit of organisational repair: The case of social impact”

Matias Laine

Opinion shopping for tax advice: The effects of client narcissism, social bonds, and message framing

Steven E. Kaszak, Govind S. Iyer and Philip M.J. Reckers

Strengthening the CEO–CFO interplay: The role of regulatory focus and similar compensation plans

Sebastian Firk, Nina Detzen, Jan C. Hennig and Michael Wolff

The effects of a client's social media disclosure and audience engagement on auditor judgment

Sanaz Aghazadeh, J.Owen Brown, Laura Guichard Latiolais and Thomas J. Phillips

When being recognized makes employees feel less appreciated: Evidence regarding when and why peer-to-peer recognition could backfire

Paul W. Black, Mark S. Cecchini and Andrew H. Newman

Becoming influential: Strategies of control, expertise, and socialisation in transnational governance of accounting regulation

Jan Friedrich, Tessa Kunkel and Matthias Thiemann

Algorithmic self-referentiality: How machine learning pushes calculative practices to assess themselves

Yuval Millo, Crawford Spence and Ruowen Xu

Accounting for sustainability and climate change: Special section overview

Hans Christensen, Jeffrey Hales, Brendan O'Dwyer and Mark E. Peecher

Audit firms’ corporate social responsibility activities and auditor reputation

Joshua L. Gunn, Chan Li, Lin Liao, Jinxuan Yang and Shan Zhou

Bringing morality back in: Accounting as moral interlocutor in reflective equilibrium processes

Kalle Kraus, Anette Mikes and Carissa Véliz

The politics of prudence in accounting standards

Omiros Georgiou

Reducing turnover intentions of Black employees in the accounting profession: The roles of racial centrality, racial identity affirmation and supervisor closeness

Cynthia S. Wang, Alexis N. Smith, Edward E. Scott, Bryan D. Edwards and Seth E. Smart

What you are versus what you do: The effect of noun-verb framing in earnings conference calls

Yanjia Yang and Hun-Tong Tan

Accounting and the shifting spheres: The economic, the public, the planet

Hendrik Vollmer

The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices

Ling L. Harris and Elaine Y. Wang

Seeking justice: Inequitable management compensation and employee whistleblowing

J. Harry Evans, Ma, Mark (Shuai) and Yang, Yucheng (John)

2024, volume 112, articles C

Experimental research on standard-setting issues in financial reporting

Lisa Koonce, Cassie Mongold, Laura Quaid and Brian J. White

Investor reactions to apologies for financial misconduct

Fynn Ohlrogge, Kris Hardies and An-Sofie Claeys

Audit partner facial traits, gender, and career outcomes

Yuzhou Chen, Chezham L. Sealy, Quinn T. Swanquist and Robert L. Whited

Memories lost: A history of accounting records as forms of projection

Nadia Matringe and Michael Power

Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy

Sabina Du Rietz

The effects of strategic alignment and strategic clarity on multidimensional task performance

Steven D. Smith and Tyler F. Thomas

Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management

Céline Baud and Nathalie Lallemand-Stempak

Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry

Chiara Bottausci, Keith Robson and Claire Dambrin

Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting

Sophie Maussen, Eddy Cardinaels and Sophie Hoozée

Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets

Sebastian Stirnkorb

The effect of reward frequency on performance under cash rewards and tangible rewards

Andrew H. Newman, Ivo D. Tafkov, Nathan J. Waddoups and Xiaomei Grazia Xiong

The effect of target transparency on managers’ target setting decisions

Markus C. Arnold, Martin Artz and Ivo D. Tafkov

Accountability and the postcolonial identity of Palestinian human rights NGO activists

Mohammed Alshurafa and Rania Kamla

Firm-specific climate risk and market valuation

Henk Berkman, Jonathan Jona and Naomi Soderstrom

Coaching Today's auditors: What causes reviewers to adopt a more developmental approach?

Lindsay M. Andiola, Joseph F. Brazel, Denise Hanes Downey and Tammie J. Schaefer

Projecting, infrastructuring and calculating: From an In vitro to an In vivo carbon market

Wai Fong Chua, Tanya Fiedler and Christina Boedker

Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?

Jeremy D. Douthit, Steven J. Kachelmeier and Ben W. Van Landuyt

The recognition and negotiation of class-based barriers to progression and inclusion in accounting professional services firms

Christopher Flanagan and Yvonne Joyce

Costs and benefits of a risk-based PCAOB inspection regime

Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins

2023, volume 111, articles C

Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK

Veronica Casarin

Performance measurement system diversity and product innovation: Evidence from longitudinal survey data

Clara Xiaoling Chen, Jeremy B. Lill and Lorenzo Lucianetti

Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness

Susan O'Leary, Tami Dinh and Seraina Frueh

Invest in what you know? How customer investors react to corporate restatements

Shana Clor-Proell, Nikki MacKenzie, Kristina Rennekamp and Kathy Rupar