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Accounting, Organizations and Society

1976 - 2022

Current editor(s): Christopher Chapman

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

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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

2021, volume 93, articles C

Thinking like the state: Doxa and symbolic power in the accounting field in China Downloads
Jingqi Zhu, Crawford Spence and Mahmoud Ezzamel
Spatiality and accounting: The case of female segregation in audit firms Downloads
Dila Agrizzi, Teerooven Soobaroyen and Abeer Alsalloom
Building trust through knowledge sharing: Implications for incentive system design Downloads
Katlijn Haesebrouck, Alexandra Van den Abbeele and Michael G. Williamson
Audit committee members’ professional identities: Evidence from the field Downloads
Kara M. Obermire, Jeffrey R. Cohen and Karla M. Zehms
Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK Downloads
Patrizia Kokot-Blamey

2021, volume 92, articles C

How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits Downloads
Brant E. Christensen, Nathan J. Newton and Michael S. Wilkins
When the tail wags the dog? Digitalisation and corporate reporting Downloads
N. Rowbottom, J. Locke and I. Troshani
Corporate social responsibility and capital budgeting Downloads
Patrick R. Martin
The ties that bind: Knowledge-seeking networks and auditor job performance Downloads
Monika Causholli, Theresa Floyd, Nicole Thorne Jenkins and Scott M. Soltis
The influence of relationship partners on client managers’ negotiation positions Downloads
Mary Kate Dodgson, Christopher P. Agoglia and G. Bradley Bennett

2021, volume 91, articles C

Who makes partner in Big 4 audit firms? – Evidence from Germany Downloads
Benedikt Downar, Jürgen Ernstberger and Christopher Koch
Making artworks valuable: Categorisation and modes of valuation work Downloads
Maude Plante, Clinton Free and Paul Andon
Manager ‘growth mindset’ and resource management practices Downloads
Margaret A. Abernethy, Shannon W. Anderson, Sujay Nair and Jiang, Yile (Anson)
Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession Downloads
James R. Faulconbridge and Daniel Muzio
Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry Downloads
Hervé Kohler, Christine Pochet and Anne Le Manh

2021, volume 90, articles 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, articles 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, articles C

Impression management and Big Four auditors: Scrutiny at a public inquiry Downloads
Neil J. Dunne, Niamh 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
Page updated 2022-05-20