Accounting, Organizations and Society

1976 - 2025

Current editor(s): Christopher Chapman

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

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2025, volume 115, articles C

How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions

Clark Hampton, Macy Knutson, Adi Masli and Chad Stefaniak

Accounting and post-colonial resistance: Affective ambivalence in the international development assemblage

Nelson Duenas

The importance of information flow within auditors’ client portfolios to audit quality

Wanfu Li, Jeffrey Pittman, Zi-Tian Wang and Ziye Zhao

Audit committee financial expertise, equity compensation and employee whistleblowing

Gladys Lee

On the interrelation of action accountability and job autonomy: Evidence from the nursing industry

Markus C. Arnold and Arthur Posch

Team identification and transactive memory systems in strategic performance management system design

Aishwarrya Deore, Ranjani Krishnan and Sue Yang

When living laws collide: FASB/IASB conceptual framework development as a contested discursive space

Selina Orthaus-Wahl, Christoph Pelger and Carsten Erb

Board gender diversity, innovation ambidexterity, and firm performance

Aishwarrya Deore, Ranjani Krishnan and Deepa Mani

Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations

Muktak Tripathi, Sezgin Ayabakan, Indranil Bardhan and Rajiv Banker

Social comparisons with peers and analyst forecast accuracy

Jingxin Hu, Tao Li, Blake Steenhoven and Wuyang Zhao

Is a picture worth a thousand words? Image usage in ESG reports

Disen Huang Albrecht, Divya Anantharaman and Keyi Zhao

2025, volume 114, articles C

The effect of different approaches to administering a fixed wage raise on employee productivity

Chad Stefaniak, Bryan Stikeleather and Nathan Waddoups

Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets

Yves Gendron, Alexandre Madelaine, Luc Paugam and Hervé Stolowy

Navigating the spectrum of aggressiveness: Social dynamics and anxieties in tax planning

Marion Brivot, Suzanne Paquette and Zachary Huxley

The effects of a supportive learning culture and rank on professional skepticism in information search

Therese Grohnert, Wim H. Gijselaers, Roger H.G. Meuwissen and Ken T. Trotman

The effects of performance-based incentive frequency on collusion

Ashley K. Sauciuc

The power of small talk: How small talk and psychological ownership influence managers’ communication defensiveness during audit inquiry

Nikki L. MacKenzie and Christopher P. Agoglia

Inconsistent responses to uncooperative client manager behavior: When auditors’ judgments and actions diverge

Michael A. Ricci and Dan Rimkus

Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap

June Huang and Shirley Lu

Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism

Gerhard Speckbacher and Martin Wiernsperger

What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study

Shelley Xin Li, Shivaram Rajgopal, Suraj Srinivasan and Yu Ting Forester Wong

The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms

Ioana Lupu and Shanming Liu

What makes a rating useable? Shifting epistemic practices in the ESG rating field

Michelle van Weeren and Clarence Bluntz

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)