Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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2016, volume 51, articles C

Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards pp. 1-11

Ann G. Backof, E. Michael Bamber and Tina D. Carpenter

Management control effectiveness and strategy: An empirical analysis of packages and systems pp. 12-28

David S. Bedford, Teemu Malmi and Mikko Sandelin

A study of alliance dynamics, accounting and trust-as-practice pp. 29-46

Habib Mahama and Wai Fong Chua

Canada vs Britain in the imperial accountancy arena, 1908–1912: Symbolic capital, symbolic violence pp. 47-63

Chris Poullaos

How control system design affects performance evaluation compression: The role of information accuracy and outcome transparency pp. 64-73

Jasmijn C. Bol, Stephan Kramer and Victor Maas

2016, volume 50, articles C

Social accounting and the co-creation of corporate legitimacy pp. 1-12

Sheila Killian and Philip O'Regan

Transparency in an opaque market: Evaluative frictions between “thick” valuation and “thin” price data in the art market pp. 13-26

Erica Coslor

Compensation or feedback: Motivating performance in multidimensional tasks pp. 27-40

Margaret H. Christ, Scott A. Emett, William B. Tayler and David A. Wood

Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system pp. 41-50

Philip I. Eskenazi, Frank G.H. Hartmann and Wim J.R. Rietdijk

Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting pp. 51-73

Christoph Pelger

2016, volume 49, articles C

Accounting and lived experience in the gendered workplace pp. 1-8

Salvador Carmona and Mahmoud Ezzamel

Management accounting in the laboratory and in social context: Four contrasts, 1975–2014 pp. 9-20

Joan Luft

Accounting, decisions and promises pp. 21-31

Jan Mouritsen and Kristian Kreiner

Fostering rigour in accounting for social sustainability pp. 32-40

Brendan O'Dwyer and Jeffrey Unerman

Revisiting the roles of accounting in society pp. 41-50

Stephen P. Walker

2016, volume 48, articles C

SEC's acceptance of IFRS-based financial reporting: An examination based in institutional theory pp. 1-16

Anna Alon and Peggy D. Dwyer

Taxation and state-building: The tax reform under the Nationalist Government in China, 1928–1949 pp. 17-30

Yin Xu and Xiaoqun Xu

The cost of creativity: A control perspective pp. 31-42

Isabella Grabner and Gerhard Speckbacher

Client business models, process business risks and the risk of material misstatement of revenue pp. 43-55

William F. Wright

2015, volume 47, articles C

The role of innovation in the evolution of management accounting and its integration into management control pp. 1-13

Robert H. Chenhall and Frank Moers

Entrepreneurs of the self: The development of management control since 1976 pp. 14-24

Christine Cooper

Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice pp. 25-42

Robert Libby, Kristina M. Rennekamp and Nicholas Seybert

How accounting begins: Object formation and the accretion of infrastructure pp. 43-55

Michael Power

Group judgment and decision making in auditing: Past and future research pp. 56-72

Ken T. Trotman, Tim D. Bauer and Kerry A. Humphreys

2015, volume 46, articles C

A practitioners perspective: 2014 AOS Conference on Accounting Estimates pp. 5-7

William Platt

The effects of forecast type and performance-based incentives on the quality of management forecasts pp. 8-18

Clara Xiaoling Chen, Kristina M. Rennekamp and Flora H. Zhou

Discussion of “The effects of forecast type and performance-based incentives on the quality of management forecasts” pp. 19-22

Jeffrey Hales

Disclosure transparency about activity in valuation allowance and reserve accounts and accruals-based earnings management pp. 23-38

Cory A. Cassell, Linda A. Myers and Timothy A. Seidel

The relation between disclosure quality and reporting quality: A discussion of Cassell, Myers, and Seidel (2015) pp. 39-43

Jennifer Wu Tucker

Construal instructions and professional skepticism in evaluating complex estimates pp. 44-55

Jason Tyler Rasso

Discussion of construal instructions and professional skepticism in evaluating complex estimates pp. 56-58

Michele L. Frank and Vicky B. Hoffman

The effect of an Audit Judgment Rule on audit committee members’ professional skepticism: The case of accounting estimates pp. 59-76

Yoon Ju Kang, Andrew J. Trotman and Ken T. Trotman

Commentary on “The effect of an audit judgment rule on audit committee members’ professional skepticism: The case of accounting estimates” (Kang, Trotman, and Trotman) pp. 77-80

Sandra C. Vera-Muñoz

The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments pp. 81-95

Gauri Bhat and Stephen G. Ryan

Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015) pp. 96-99

Ryan P. McDonough and Catherine M. Shakespeare

The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship pp. 100-114

Spencer B. Anderson, Jason L. Brown, Leslie Hodder and Patrick E. Hopkins

Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship” pp. 115-118

Scott A. Emett and Mark W. Nelson

2015, volume 45, articles C

Shareholder orientation and the framing of management control practices: A field study in a Chinese state-owned enterprise pp. 1-23

ChunLei Yang and Sven Modell

Management control system design, ownership, and performance in professional service organisations pp. 24-39

Robyn King and Peter Clarkson

Perspective taking in auditor–manager interactions: An experimental investigation of auditor behavior pp. 40-51

Bryan K. Church, Marietta Peytcheva, Wei Yu and Ong-Ard Singtokul

Twittering change: The institutional work of domain change in accounting expertise pp. 52-68

Roy Suddaby, Gregory D. Saxton and Sally Gunz

2015, volume 44, articles C

Audit team time reporting: An agency theory perspective pp. 1-14

Christopher P. Agoglia, Richard C. Hatfield and Tamara A. Lambert

Instituting a transnational accountability regime: The case of Sovereign Wealth Funds and “GAPP” pp. 15-36

Afshin Mehrpouya

Rotational internal audit programs and financial reporting quality: Do compensating controls help? pp. 37-59

Margaret H. Christ, Adi Masli, Nathan Y. Sharp and David A. Wood

The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics pp. 60-84

Mahmoud Ezzamel and Jason Zezhong Xiao

2015, volume 43, articles C

Using negotiated budgets for planning and performance evaluation: An experimental study pp. 1-16

Markus C. Arnold and Robert M. Gillenkirch

“For lack of accountability”: The logic of the price in Ireland’s Magdalen Laundries pp. 17-32

Sheila Killian

The structuration of issue-based fields: Social accountability, social movements and the Equator Principles issue-based field pp. 33-55

O’Sullivan, Niamh and O’Dwyer, Brendan

From bottom line to consumers’ mind: The framing effects of accounting information pp. 56-66

Yan Tian and Hui Zhou

Corporate political connections and the 2008 Malaysian election pp. 67-86

Simon Yu Kit Fung, Ferdinand Gul and Suresh Radhakrishnan