Accounting, Organizations and Society

1976 - 2025

Current editor(s): Christopher Chapman

From Elsevier
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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

2022, volume 98, articles C

Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil

André Carlos Busanelli de Aquino and Richard A. Batley

The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control

Lee D. Parker and Jana Schmitz

Monetizing virtuous employees

Michael Smith

An investigation of the market's pricing of auditor competence: Evidence from PwC's Oscars blunder

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

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?

Rachel Martin and Tyler Thomas

The lure of the visual: Multimodality, simplification, and performance measurement visualizations in a megaproject

Matteo Ronzani and Marian Konstantin Gatzweiler

Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America

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

Lucia Bellora-Bienengräber, Robin R. Radtke and Sally K. Widener

Do sin tax hikes spur cheating in interpersonal exchange?

David G. Kenchington, Thomas D. Shohfi, Jared D. Smith and Roger White

How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments

Heba Y. Abdel-Rahim, Melanie P. Lorenz and Angie Abdel Zaher

Finding partners in crime? How transparency about managers’ behavior affects employee collusion

Victor Maas and Huaxiang Yin

2021, volume 95, articles C

Tax-motivated profit shifting in big 4 networks: Evidence from Europe

Anastasios Elemes, Bradley Blaylock and Crawford Spence

Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm

Hervé Kohler, Christine Pochet and Yves Gendron

Performance evaluations and stress: Field evidence of the hormonal effects of evaluation frequency

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

Sue Ravenscroft and Paul F. Williams

2021, volume 94, articles C

Does prospect theory explain ethical decision making? Evidence from tax compliance

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

Steven E. Salterio, Kris Hoang and Yi Luo

Beyond professional closure: Uncovering the hidden history of plain accountants

Philip O'Regan and Sheila Killian

Replacing key employee retention plans with incentive plans in bankruptcy

Vedran Capkun and Evren Ors

2021, volume 93, articles C

Thinking like the state: Doxa and symbolic power in the accounting field in China

Jingqi Zhu, Crawford Spence and Mahmoud Ezzamel

Spatiality and accounting: The case of female segregation in audit firms

Dila Agrizzi, Teerooven Soobaroyen and Abeer Alsalloom

Building trust through knowledge sharing: Implications for incentive system design

Katlijn Haesebrouck, Alexandra Van den Abbeele and Michael G. Williamson

Audit committee members’ professional identities: Evidence from the field

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

Patrizia Kokot-Blamey

2021, volume 92, articles C

How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits

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

When the tail wags the dog? Digitalisation and corporate reporting

N. Rowbottom, J. Locke and I. Troshani

Corporate social responsibility and capital budgeting

Patrick R. Martin

The ties that bind: Knowledge-seeking networks and auditor job performance

Monika Causholli, Theresa Floyd, Nicole Thorne Jenkins and Scott M. Soltis

The influence of relationship partners on client managers’ negotiation positions

Mary Kate Dodgson, Christopher P. Agoglia and G. Bradley Bennett