Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

From Elsevier
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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

2022, volume 103, articles C

Organizational responses to multiple logics: Diversity, identity and the professional service firm

Fiona Anderson-Gough, Carla Edgley, Keith Robson and Nina Sharma

Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management

Fatma Jemaa

Conscious and nonconscious goal pursuit in multidimensional tasks

Joanna Andrejkow, Leslie Berger and Lan Guo

How better client service performance affects auditors' willingness to challenge management's preferred accounting

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

Nicholas C. Hunt, Mary B. Curtis and Jessica M. Rixom

Death is a law: Death of former colleagues and management forecasts

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

Daniel E. Martinez, Dane Pflueger and Tommaso Palermo

The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory

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?

Brant Christensen, Roy Schmardebeck and Timothy Seidel

Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic

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

Isabella Grabner, Aleksandra Klein and Gerhard Speckbacher

Auditors' response to management confidence and misstatement risk

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

Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel and Zimmerman, Aleksandra “Ally” B.

Commensuration by form: Lists and accounting in collective action networks

David Crvelin and Lukas Löhlein

Competing for narrative authority in capital markets: Activist short sellers vs. financial analysts

Hervé Stolowy, Luc Paugam and Yves Gendron

Audit firm political connections and PCAOB inspection reports

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

Lisa Baudot and David J. Cooper

The gendered nature of valuation: Valuing life in the Titanic compensation claims process

Ingrid Jeacle

Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts

Nathan C. Goldman, M. Kathleen Harris and Thomas C. Omer

Feedback with feeling? How emotional language in feedback affects individual performance

Devon Erickson, D. Kip Holderness, Kari Joseph Olsen and Todd A. Thornock