Accounting, Organizations and Society

1976 - 2024

Current editor(s): Christopher Chapman

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2015, volume 42, articles C

The effect of cost goal specificity and new product development process on cost reduction performance pp. 1-11

Mohan Gopalakrishnan, Theresa Libby, Janet A. Samuels and Dan Swenson

Transplanting Anglo-American accounting oversight boards to a diverse institutional context pp. 12-31

Constantinos Caramanis, Emmanouil Dedoulis and Stergios Leventis

Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry pp. 32-47

Anthony P. Cannizzaro and Robert J. Weiner

How do analysts interpret management range forecasts? pp. 48-66

Michael Tang, Paul Zarowin and Li Zhang

Earthquakes, exceptional government and extraordinary accounting pp. 67-89

Massimo Sargiacomo

2015, volume 41, articles C

Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory pp. 1-20

Steven Toms and Richard K. Fleischman

Fair value accounting for liabilities: Presentation format of credit risk changes and individual information processing pp. 21-38

Maik Lachmann, Ulrike Stefani and Arnt Wöhrmann

Managing audits to manage earnings: The impact of diversions on an auditor’s detection of earnings management pp. 39-54

Benjamin L. Luippold, Thomas Kida, M. David Piercey and James F. Smith

Risk and the construction of a European audit policy agenda: The case of auditor liability pp. 55-72

Anna Samsonova-Taddei and Christopher Humphrey

2015, volume 40, articles C

Career concerns and accounting performance measures in nonprofit organizations pp. 1-12

Anil Arya and Brian Mittendorf

“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting pp. 13-40

Carsten Erb and Christoph Pelger

Gender essentialism and occupational segregation in insolvency practice pp. 41-60

Yvonne Joyce and Stephen P. Walker

Target difficulty, target flexibility, and firm performance: Evidence from business units’ targets pp. 61-77

Markus C. Arnold and Martin Artz

Organized hypocrisy, organizational façades, and sustainability reporting pp. 78-94

Charles H. Cho, Matias Laine, Robin W. Roberts and Michelle Rodrigue

2014, volume 39, articles 8

Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting pp. 575-589

Kirsten Fanning and M. David Piercey

Knowledge mandates in the state–profession dynamic: A study of the British insolvency profession pp. 590-614

Yvonne Joyce

‘Professionals who understand’: Expertise, public interest and societal risk governance pp. 615-631

O’Regan, Philip and Sheila Killian

Corporate social accountability through action: Contemporary insights from British industrial pioneers pp. 632-659

Lee D. Parker

2014, volume 39, articles 7

An empirical investigation of the impact of audit and auditor characteristics on auditor performance pp. 495-510

Walid Alissa, Vedran Capkun, Thomas Jeanjean and Nadja Suca

Participation in budgeting: A critical anthropological approach pp. 511-530

Alice Rose Bryer

Causality in the context of analytical models and numerical experiments pp. 531-534

Ramji Balakrishnan and Mark Penno

Causal inference in empirical archival financial accounting research pp. 535-544

Joachim Gassen

Strengthening causal inferences in positivist field studies pp. 545-549

Christopher D. Ittner

Subjectivity in developing and validating causal explanations in positivist accounting research pp. 550-558

Joan Luft and Michael D. Shields

Exploring the possibilities for causal explanation in interpretive research pp. 559-566

Kari Lukka

A manipulationist view of causality in cross-sectional survey research pp. 567-574

Wim A. Van der Stede

2014, volume 39, articles 6

Accounting and sustainable development: An exploration pp. 395-413

Jan Bebbington and Carlos Larrinaga

The institutionalization of social and environmental reporting: An Italian narrative pp. 414-432

Massimo Contrafatto

Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain pp. 433-452

Laura J. Spence and Leonardo Rinaldi

Exploring accounting-sustainability hybridisation in the UK public sector pp. 453-476

Ian Thomson, Suzana Grubnic and Georgios Georgakopoulos

(Re)presenting ‘sustainable organizations’ pp. 477-494

Helen Tregidga, Markus Milne and Kate Kearins

2014, volume 39, articles 4

The effect of rankings on honesty in budget reporting pp. 237-246

Jason L. Brown, Joseph G. Fisher, Matthew Sooy and Geoffrey B. Sprinkle

Fee pressure and audit quality pp. 247-263

Michael Ettredge, Elizabeth Emeigh Fuerherm and Chan Li

Fear and risk in the audit process pp. 264-288

Henri Guénin-Paracini, Bertrand Malsch and Anne Marché Paillé

Is sin always a sin? The interaction effect of social norms and financial incentives on market participants’ behavior pp. 289-307

Yanju Liu, Hai Lu and Kevin Veenstra

2014, volume 39, articles 1

Shady car dealings and taxing work practices: An ethnography of a tax audit process pp. 1-19

Karen Boll

Visual rhetoric and the case of intellectual capital pp. 20-37

Jane Davison

Performance measures, consensus on strategy implementation, and performance: Evidence from the operational-level of organizations pp. 38-58

Joanna L.Y. Ho, Anne Wu and Steve Y.C. Wu

The influence of process accountability and accounting standard type on auditor usage of a status quo heuristic pp. 59-74

William F. Messier, Linda A. Quick and Scott D. Vandervelde

2013, volume 38, articles 8

Classification situations: Life-chances in the neoliberal era pp. 559-572

Marion Fourcade and Kieran Healy

How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data pp. 573-595

Christopher Nobes and Christian Stadler

An accountability framework for financial statement auditors and related research questions pp. 596-620

Mark E. Peecher, Ira Solomon and Ken T. Trotman

The impact of anecdotal data in regulatory audit firm inspection reports pp. 621-636

James S. Wainberg, Thomas Kida, M. David Piercey and James F. Smith

2013, volume 38, articles 6

Management control as a system or a package? Conceptual and empirical issues pp. 407-419

Isabella Grabner and Frank Moers

The profit versus loss heuristic and firm financing decisions pp. 420-439

Matt Pinnuck and Chander Shekhar

Flipping markets to virtue with qui tam and restorative justice pp. 458-468

John Braithwaite

Fraud dynamics and controls in organizations pp. 469-483

Jon S. Davis and Heather L. Pesch

The influence of the institutional context on corporate illegality pp. 484-504

Claudia Gabbioneta, Royston Greenwood, Pietro Mazzola and Mario Minoja

Accounting and networks of corruption pp. 505-524

Dean Neu, Jeff Everett, Abu Shiraz Rahaman and Daniel Martinez

The apparatus of fraud risk pp. 525-543

Michael Power

Regulatory technologies, risky subjects, and financial boundaries: Governing ‘fraud’ in the financial markets pp. 544-558

James W. Williams

2013, volume 38, articles 5

The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs pp. 333-364

Mark A. Covaleski, Mark W. Dirsmith and Jane M. Weiss

Accounting academic elites: The tale of ARIA pp. 365-381

John Richard Edwards, Graeme Dean, Frank Clarke and Peter Wolnizer

Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems pp. 382-396

Eksa Kilfoyle, Alan J. Richardson and Laura D. MacDonald

2013, volume 38, articles 3

The dynamics of a regulatory space realignment: Strategic responses in a local context pp. 169-194

Mary Canning and O’Dwyer, Brendan

Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman pp. 195-213

Jill F. Solomon, Aris Solomon, Nathan L. Joseph and Simon D. Norton

Judgment effects of familiarity with an analyst’s name pp. 214-227

Wei Chen and Hun-Tong Tan

Dirty work and the construction of identity. An ethnographic study of management accounting practices pp. 228-244

Jérémy Morales and Caroline Lambert

2013, volume 38, articles 1

Globalization, paradox and the (un)making of identities: Immigrant Chartered Accountants of India in Canada pp. 1-29

Marcia Annisette and Viswanath Umashanker Trivedi

Resisting hybridisation between modes of clinical risk management: Contradiction, contest, and the production of intractable conflict pp. 30-49

Michael Daniel Fischer and Ewan Ferlie

Management accounting and control practices in a lean manufacturing environment pp. 50-71

Rosemary R. Fullerton, Frances A. Kennedy and Sally K. Widener

Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting pp. 72-91

Tim Murphy, O’Connell, Vincent and Ciarán Ó hÓgartaigh