Accounting, Organizations and Society

1976 - 2025

Current editor(s): Christopher Chapman

From Elsevier
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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

2020, volume 86, articles C

Integrating risk into control system design: The complementarity between risk-focused results controls and risk-focused information sharing

Arthur Posch

Testing for complementarities between accounting practices

Stijn Masschelein and Frank Moers

When the Boss is far away and there is shared pay: The effect of monitoring distance and compensation interdependence on performance misreporting

Jeremy B. Lill

Beyond the system vs. package dualism in Performance Management Systems design: A loose coupling approach

Maria Chiara Demartini and David Otley

Incentivizing innovation: The role of knowledge exchange and distal search behavior

Gerhard Speckbacher and Markus Wabnegg

Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information

Ivo Schedlinsky, Maximilian Schmidt and Arnt Wöhrmann

Interdependence of management control practices for product innovation: The influence of environmental unpredictability

Jean-François Henri and Marc Wouters

Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions

Teemu Malmi, David S. Bedford, Rolf Brühl, Johan Dergård, Sophie Hoozée, Otto Janschek, Jeanette Willert, Christian Ax, Piotr Bednarek, Maurice Gosselin, Michael Hanzlick, Poul Israelsen, Daniel Johanson, Tobias Johanson, Jakob Madsen, Carsten Rohde, Mikko Sandelin, Torkel Strömsten and Thomas Toldbod

Insights on the use of surveys to study management control systems

Roland F. Speklé and Sally K. Widener

Beyond the systems versus package debate

Kenneth A. Merchant and David Otley

An evolutionary approach to management control systems research: A prescription for future research

Melissa A. Martin

Conceptual and empirical issues in understanding management control combinations

David S. Bedford

Studying “and”: A perspective on studying the interdependence between management control practices

Choi, Jongwoon (Willie)

2020, volume 85, articles C

Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability

Farzana Aman Tanima, Judy Brown and Jesse Dillard

Organizing dissonance through institutional work: The embedding of social and environmental accountability in an investment field

Conor Clune and O’Dwyer, Brendan

Moments of resistance: An internally persuasive view of performance and impact reports in non-governmental organizations

O’Leary, Susan and David Smith

“Reverse brokering” and the consumption of accounting: A broker desk ethnography of an investment case

Johan Graaf and Gustav Johed

2020, volume 84, articles C

Tone from the top in risk management: A complementarity perspective on how control systems influence risk awareness

Evelyn C. Braumann, Isabella Grabner and Arthur Posch

Negotiating constraints in international audit firms in Saudi Arabia: Exploring the interaction of gender, politics and religion

S. Sian, D. Agrizzi, T. Wright and A. Alsalloom

Accounting, simultaneity and relative completeness: The sales and operations planning forecast and the enactment of the ‘demand chain’

Lichen Yu and Jan Mouritsen

A multi-method analysis of the PCAOB’s relationship with the audit profession

Matthew Ege, W. Robert Knechel, Phillip T. Lamoreaux and Eldar Maksymov

2020, volume 83, articles C

To share or not to share: The importance of peer firm similarity to auditor choice

Kenneth L. Bills, Matthew Cobabe, Jeffrey Pittman and Sarah E. Stein

The effect of mobile device use and headline focus on investor judgments

T. Brown, Stephanie M. Grant and Amanda M. Winn

At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change

Lukas Löhlein and Anke Müßig

Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry

Anıl Divarcı Çakmaklı, Christophe Boone and Arjen van Witteloostuijn

2020, volume 82, articles C

Accounting professionalization, the state, and transnational capitalism: The case of Iran

Dessalegn Getie Mihret, Soheila Mirshekary and Ali Yaftian

Performative agency and incremental change in a CSR context

Claudine Grisard, Marcia Annisette and Cameron Graham

The melancholic subject: A study of self-blame as a gendered and neoliberal psychic response to loss of the ‘perfect worker’

Darren T Baker and Deborah N Brewis

The radical potential of leaks in the shadow accounting project: The case of US oil interests in Nigeria

Jane Andrew and Max Baker