Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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2019, volume 75, articles C

Visualising economic crises using accounting models pp. 1-16

Stephen Kinsella

The legitimation of corporate tax minimization pp. 17-39

Mattia Anesa, Nicole Gillespie, A. Paul Spee and Kerrie Sadiq

Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics pp. 40-58

Matt Kaufman and Mark A. Covaleski

An exploratory study of factors affecting the longevity of manufacturing operations offshore pp. 59-78

Leslie G. Eldenburg, Richard A. Price and Francisco J. Román

How accountability type influences information search processes and decision quality pp. 79-91

Nicola Dalla Via, Paolo Perego and Marcel van Rinsum

2019, volume 74, articles C

Backstage and frontstage interactions in management accountants' identity work pp. 1-20

Lukas Goretzki and Martin Messner

Accounting and passionate interests: The case of a Swedish football club pp. 21-40

Jane Baxter, Martin Carlsson-Wall, Wai Fong Chua and Kalle Kraus

Accounting conservatism, business strategy, and ambiguity pp. 41-55

Chia-Chun Hsieh, Zhiming Ma and Kirill E. Novoselov

Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes pp. 56-74

Marcy L. Shepardson

2019, volume 73, articles C

Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map pp. 1-14

Wendy J. Green and Mandy M. Cheng

Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory pp. 15-34

Hendrik Vollmer

Enhancing auditors' critical thinking in audits of complex estimates pp. 35-49

Anthony C. Bucaro

The use of a single budget or separate budgets for planning and performance evaluation pp. 50-67

Markus Arnold and Martin Artz

How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices pp. 68-82

Shaul Hayoun

2019, volume 72, articles C

Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations pp. 1-20

Roel Boomsma and Brendan O'Dwyer

Performance measurement systems as generators of cognitive conflict in ambidextrous firms pp. 21-37

David S. Bedford, Josep Bisbe and Breda Sweeney

Microaccountability and biopolitics: Microfinance in a Sri Lankan village pp. 38-60

Chandana Alawattage, Cameron Graham and Danture Wickramasinghe

Informational environments and the relative information content of analyst recommendations and insider trades pp. 61-73

Sean Wang

The effects of measurement basis and slack benefits on honesty in budget reporting pp. 74-84

Bryan K. Church, Kuang, Xi (Jason) and Liu, Yuebing (Sarah)

2018, volume 71, articles C

Strategic delegation, stock options, and investment hold-up problems pp. 1-14

Dae-Hee Yoon

The influence of a good relationship between the internal audit and information security functions on information security outcomes pp. 15-29

Paul John Steinbart, Robyn L. Raschke, Graham Gal and William N. Dilla

How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members pp. 30-46

John Jiang, Isabel Yanyan Wang and Daniel D. Wangerin

The effect of labor market competition on control system design: An experimental investigation pp. 47-56

Michael Majerczyk

PCAOB guidance and audits of fair values for Level 2 investments pp. 57-72

Scott A. Emett, Robert Libby and Mark W. Nelson

2018, volume 70, articles C

Informed traders’ performance and the information environment: Evidence from experimental asset markets pp. 1-15

Lucy Ackert, Bryan K. Church and Ping Zhang

Using investment appraisal models in strategic negotiation: The cultural political economy of electricity generation pp. 16-32

Liz Warren and Will Seal

Management deception, big-bath accounting, and information asymmetry: Evidence from linguistic analysis pp. 33-51

Ole-Kristian Hope and Jingjing Wang

Delivering the “tough message”: Moderators of subordinate auditors’ reactions to feedback pp. 52-68

Lindsay M. Andiola and Jean C. Bedard

To control and build trust: How managers use organizational controls and trust-building activities to motivate subordinate cooperation pp. 69-91

Chris P. Long

The interplay between strategic risk profiles and presentation format on managers' strategic judgments using the balanced scorecard pp. 92-105

Mandy M. Cheng, Kerry A. Humphreys and Yichelle Y. Zhang

2018, volume 68-69

Do features that associate managers with a message magnify investors’ reactions to narrative disclosures? pp. 1-14

H. Scott Asay, Robert Libby and Kristina M. Rennekamp

Linguistic tone and the small trader pp. 21-37

Stephen P. Baginski, Elizabeth Demers, Asad Kausar and Yingri Julia Yu

Staff auditors' proclivity for computer-mediated communication with clients and its effect on skeptical behavior pp. 42-57

G. Bradley Bennett and Richard C. Hatfield

Corporate social media: How two-way disclosure channels influence investors pp. 63-79

Nicole L. Cade

A new era of voluntary disclosure? Empirical evidence on how employee postings on social media relate to future corporate disclosures pp. 88-108

Jeffrey Hales, James R. Moon and Laura A. Swenson

How disclosure medium affects investor reactions to CEO bragging, modesty, and humblebragging pp. 118-134

Stephanie M. Grant, Frank D. Hodge and Roshan K. Sinha

2018, volume 67, articles C

Grounding the professional skepticism construct in mindset and attitude theory: A way forward pp. 1-14

Christine J. Nolder and Kathryn Kadous

Performing business and social innovation through accounting inscriptions: An introduction pp. 15-19

Cristiano Busco and Paolo Quattrone

The performativity of risk management frameworks and technologies: The translation of uncertainties into pure and impure risks pp. 20-33

Tim Neerup Themsen and Peter Skærbæk

The interdiscursive appeal of risk matrices: Collective symbols, flexibility normalism and the interplay of ‘risk’ and ‘uncertainty’ pp. 34-55

Silvia Jordan, Hermann Mitterhofer and Lene Jørgensen

Acting on distances: A topology of accounting inscriptions pp. 56-65

Hervé Corvellec, Richard Ek, Patrik Zapata and María José Zapata Campos

2018, volume 66, articles C

The role of consultants and management prestige in management control system adoption pp. 1-13

Justin Leiby

A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming pp. 14-28

Sean A. Dennis and Karla M. Johnstone

Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities pp. 29-44

Darlene Himick and Marion Brivot

Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries pp. 45-59

Vaughan S. Radcliffe, Crawford Spence, Mitchell Stein and Brett Wilkinson

2018, volume 65, articles C

Social movement NGOs and the comprehensiveness of conflict mineral disclosures: evidence from global companies pp. 1-19

Muhammad Islam and Chris J. van Staden

Cascading controls: The effects of managers’ incentives on subordinate effort to help or harm pp. 20-32

Margaret H. Christ and Thomas W. Vance

The effects of an auditor's communication mode and professional tone on client responses to audit inquiries pp. 33-43

Aaron Saiewitz and Thomas Kida

The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments pp. 44-55

Andrea Seaton Kelton and Norma R. Montague

2018, volume 64, articles C

The effects of tournament horizon and the percentage of winners on social comparisons and performance in multi-period competitions pp. 1-16

Leslie Berger, Theresa Libby and Alan Webb

Accounting, performance measurement and fairness in UK fresh produce supply networks pp. 17-30

Lisa Jack, Raquel Florez-Lopez and Juan Manuel Ramon-Jeronimo

Information system precision and honesty in managerial reporting: A re-examination of information asymmetry effects pp. 31-43

Heba Y. Abdel-Rahim and Douglas E. Stevens

Makeover accounting: Investigating the meaning-making practices of financial accounts pp. 44-54

Charlotta Bay

Conforming or transforming? How organizations respond to multiple rankings pp. 55-68

Neil Pollock, Luciana D'Adderio, Robin Williams and Ludovic Leforestier