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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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

2023, volume 110, articles C

Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector

Ingrid Jeacle and Chris Carter

CEOs' structural power, prestige power, and target ratcheting

Aishwarrya Deore, Matthias D. Mahlendorf and Fan Wu

The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis

Wei Chen, Hun-Tong Tan and Elaine Ying Wang

2023, volume 109, articles C

The effect of peer-to-peer recognition systems on helping behavior: The influence of rewards and group affiliation

Paul W. Black

Using Google searches of firm products to detect revenue management

Peng-Chia Chiu, Siew Hong Teoh, Yinglei Zhang and Xuan Huang

Algorithmic management and the politics of demand: Control and resistance at Uber

Emma McDaid, Paul Andon and Clinton Free

A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010

Laurence Ferry, Warwick Funnell and David Oldroyd

2023, volume 108, articles C

Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S

Michael J. Mowchan

The impact of firm affiliation on accountants’ error reporting decisions

Stephen Kuselias, Christine E. Earley and Stephen J. Perreault

The influence of institutional pressure on target setting

Ramji Balakrishnan, Jizhang Huang and Yang Xuan

Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States

Jared Eutsler, M. Kathleen Harris, L. Tyler Williams and Omar E. Cornejo

Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom

Kecia Williams Smith

2023, volume 107, articles C

The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions

Laura W. Wang and Huaxiang Yin

Managers’ rank & file employee coordination costs and real activities manipulation

David Godsell, Kelly Huang and Brent Lao

Post-acquisition integration: Managing cultural differences and employee resistance using integration controls

Dieter Smeulders, Henri Dekker and Alexandra Van den Abbeele

Identities in transition: Audit recruits and the German reunification

Dominic Detzen, Lisa Evans and Sebastian Hoffmann

Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance?

Robin R. Radtke, Roland F. Speklé and Sally K. Widener

Audit partner ethnicity and salient audit phenomena

Gopal V. Krishnan, Zvi Singer and Jing Zhang

2023, volume 106, articles C

Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy

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

Marietta Peytcheva

Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions

Lucia Bellora-Bienengräber, Klaus Derfuss and Jan Endrikat

Narcissism in the workforce: How employees respond to contract frame

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

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

Hun-Tong Tan and Feng Yeo

The effect of systems of management controls on honesty in managerial reporting

Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan

The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts

Pier-Luc Nappert and Maude Plante

2023, volume 104, articles C

The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization

Keith Robson and Mahmoud Ezzamel

When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences

Choi, Jongwoon (Willie) and Adam Presslee

Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees

Jan C. Hennig, Carolin Ahrens, Jana Oehmichen and Michael Wolff

When law students think like audit litigation attorneys: Implications for experimental research

Brian M. Goodson, Jonathan H. Grenier and Eldar Maksymov