Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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

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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

2021, volume 91, articles C

Who makes partner in Big 4 audit firms? – Evidence from Germany

Benedikt Downar, Jürgen Ernstberger and Christopher Koch

Making artworks valuable: Categorisation and modes of valuation work

Maude Plante, Clinton Free and Paul Andon

Manager ‘growth mindset’ and resource management practices

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

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

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

Aasmund Eilifsen, Erin L. Hamilton and William F. Messier

Does information about gender pay matter to investors? An experimental investigation

Chelsea Rae Austin, Donna D. Bobek and Ling L. Harris

Accountability as mourning: Accounting for death in the time of COVID-19

Ai Yu

Happy analysts

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

Benedikt Downar, Jürgen Ernstberger and Christopher Koch

The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts

William Brink, Kuang, Xi (Jason) and Michael Majerczyk

Behavioral implications of using an online slot machine game to motivate employees: A cautionary tale

Khim Kelly, Deltcho Valtchanov and Alan Webb

Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises

Corinna Frey-Heger and Michael Barrett

2021, volume 88, articles C

Impression management and Big Four auditors: Scrutiny at a public inquiry

Neil J. Dunne, Niamh Brennan and Collette E. Kirwan

Bureaucratic discretion and contracting outcomes

Matthew Boland and David Godsell

The effect of horizontal pay dispersion on the effectiveness of performance-based incentives

Isabella Grabner and Melissa A. Martin

Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision?

Ben W. Van Landuyt

2020, volume 87, articles C

How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications?

Sanaz Aghazadeh and Kris Hoang

The revival of large consulting practices at the Big 4 and audit quality

Dain Donelson, Matthew Ege, Andrew J. Imdieke and Eldar Maksymov

The effect of audit materiality disclosures on investors’ decision making

Brant E. Christensen, Aasmund Eilifsen, Steven M. Glover and William F. Messier

Friends in low places: How peer advice and expected leadership feedback affect staff auditors’ willingness to speak up

Emily E. Griffith, Kathryn Kadous and Chad A. Proell

Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud

Timothy Brown, Tracie M. Majors and Mark E. Peecher