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Accountability and the postcolonial identity of Palestinian human rights NGO activists Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-03-11 Mohammed Alshurafa, Rania Kamla
We incorporate conceptualisations around the accountable self into the NGO accountability literature to consider how NGO human rights activists make sense of their accountability in relation to their postcolonial identity. We conducted 21 semi-structured interviews with Palestinian activists working in Palestinian and Israeli NGOs defending human rights in Gaza. Our findings provide four original insights
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The effect of target transparency on managers’ target setting decisions Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-03-11 Markus C. Arnold, Martin Artz, Ivo D. Tafkov
This study investigates, via two experiments, the effects of target transparency, which reflects employees' knowledge about each other's targets in an organization, on managers' target setting decisions. We also investigate whether this effect depends on the need for help among employees. We predict and find that target transparency and need for help interact to influence managers' target setting decisions
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The effect of reward frequency on performance under cash rewards and tangible rewards Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-03-02 Andrew H. Newman, Ivo D. Tafkov, Nathan J. Waddoups, Xiaomei Grazia Xiong
Recent trends in incentive compensation highlight two important features regarding performance-based rewards: (a) firms are offering rewards more frequently, and (b) firms are increasingly using tangible rewards in lieu of cash rewards to motivate employees. This study investigates how reward frequency and reward type jointly influence employee performance. Drawing on both economic and behavioral theories
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Transaction cost unbundling and investors’ reliance on investment research: Evidence from experimental asset markets Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-02-03 Sebastian Stirnkorb
Broker-dealers traditionally charge their clients for the provision of investment research with a composite fee that bundles payments for research with other variable fees, such as those for trade executions. Due to regulatory changes in Europe, US broker-dealers temporarily allowed some of their clients to pay an explicit fee for the provision of investment research. Drawing on the sunk cost literature
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Costing system design and honesty in managerial reporting: An experimental examination of multi-agent budget and capacity reporting Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-30 Sophie Maussen, Eddy Cardinaels, Sophie Hoozée
Time-Driven Activity-Based Costing (TDABC) systems use time inputs and distinguish between the cost of resource usage and the cost of unused capacity to provide accurate cost information. Importantly, TDABC produces aggregate signals of unused capacity at the department level, which offers the potential for superiors to assess misreporting or slack creation during budgeting without knowing which subordinates
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Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-25 Céline Baud, Nathalie Lallemand-Stempak
The development of quantitative technologies is increasingly challenging professional practices and raises questions about whether and how organizations may foster plural and reflexive practices. In this paper, we outline the role played by tools and their layouts in this process. Tools can sustain the enactment of plural views, logics and evaluative principles. However, it is not clear why, in some
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Accounting, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2023) “Styles of verification and the pursuit of organisational repair: The case of social impact” Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-03 Matias Laine
Accounting and the accountancy profession sit at a consequential crossroads as the realities of planetary boundaries manifest through climate change, biodiversity loss and soil depletion, forcing societies and economic systems to transform. Alongside the effects sustainability has on corporations’ financial performance, future outlook and risk profile, accounting and reporting need to focus on externalities
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Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers” Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-03 Khrystyna Bochkay
Abstract not available
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Catch me if you match! A discussion of auditors' involvement in clients’ sustainability reporting Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-03 Betrand Malsch
Abstract not available
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Technological mediation, mediating morality and moral imaginaries of design: Performance measurement systems in the pharmaceutical industry Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-04 Chiara Bottausci, Keith Robson, Claire Dambrin
In this paper, we seek to understand the ethics of accounting technology design. We commence by working with the concept of technological mediation, which is theorizing how technologies steer actions by evoking given behaviours and by contributing to perceptions and interpretations of reality that form the basis for choices and decisions to act. As such, this relation between people and technologies
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Commentary: On theory, data, and interpreting results in political CSR research: Reflecting on “Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity” Accounting, Organizations and Society (IF 4.114) Pub Date : 2024-01-02 Robin W. Roberts
In examining whether firms align their sociopolitical claims with their corporate political activities (CPA), Preuss and Max (2023) tackle a topic of keen interest to the Accounting, Organizations and Society (AOS), corporate social responsibility (CSR), and broader interdisciplinary accounting research communities. They document partial alignment between firms' diversity and environmental claims and
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CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-12-25 Sandra C. Vera-Muñoz
Using a laboratory market experiment, De Meyst, Cardinaels, and Van den Abbeele (current issue) show that assurance of sustainability disclosures acts as a deterrent for “cheap talk” for report preparers who are incentivized to invest in sustainability initiatives. The study also shows that report users value sustainability investments more when reports about sustainability initiatives are assured
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Learning in the auditing profession: A framework and future directions Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-12-12 Bart Dierynck, Kathryn Kadous, Christian P.H. Peters
Drawing on literature in auditing and workplace learning, this paper develops the Auditor Learning Framework. The Auditor Learning Framework distinguishes auditor learning processes along two dimensions: the location of learning (on-the-engagement or off-the-engagement) and the role of others in the learning process (active or passive). We review the auditing literature and classify papers that directly
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The interdependence between the choice of fixed-term professional workers and the control environment Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-12-01 Sujay Nair, Margaret A. Abernethy, Yile (Anson) Jiang, Anne M. Lillis
Many organizations have professional employees on fixed-term and ongoing employment contracts. While hiring employees on fixed-term contracts offers organizations operational flexibility and other benefits, it also brings about challenges in the form of relatively lower goal alignment and ability of these employees, thus creating the need for management controls. At the same time, given the costs and
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-11-20
Abstract not available
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The effects of strategic alignment and strategic clarity on multidimensional task performance Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-11-04 Steven D. Smith, Tyler F. Thomas
The alignment of a firm's performance measures with its strategic objectives is fundamental to effective management control, at least in part because performance measures and stated strategy represent separate sources of information that workers can rely on to guide their efforts. We experimentally examine the effects of strategic alignment and strategic clarity (i.e., the specificity with which strategic
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Audit partner facial traits, gender, and career outcomes Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-13 Yuzhou Chen, Chezham L. Sealy, Quinn T. Swanquist, Robert L. Whited
A long line of psychology research suggests that people develop underlying behavioral trait expectations based on facial characteristics, and that these appearance-based trait inferences can influence judgments and decisions. In this study, we examine the relation between audit partners' appearances and their career outcomes. Using independent ratings of audit partners’ facial traits, we find that
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Accounting for GDP– A study of epistemic strategies when calculating the quarterly economy Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-10 Sabina Du Rietz
Previous studies of macroeconomic accounting have focused on the conceptual and political development of national accounts and how such theoretical concepts generate economic reality. By turning focus to the calculative practices of macroeconomic accounting, studying the Norwegian Quarterly National Accounts (QNA), the present work underlines that the national economy is not only constituted in the
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Memories lost: A history of accounting records as forms of projection Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-10 Nadia Matringe, Michael Power
This paper develops a theoretical history of the intricate relationship between accounting as a recording technology and memory, arguing that accounting's influence extends beyond mere financial documentation to shape human memory and projections into the past and the future. Drawing on Stiegler's theory of transindividuation, understood as the trans-formation of individuals, groups and technologies
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-07
Abstract not available
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Auditor sustainability focus and client sustainability reporting Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-07 Manlu Liu, Jing Tang, Stephanie Walton, Yiyang Zhang, Xinlei Zhao
We examine the relationship between auditors' sustainability focus and their clients' sustainability reporting. Sustainability reporting is of increasing social and regulatory interest following SEC guidance on the provision of sustainability disclosures. Auditors can bridge the gap between a myriad of technical guidance and their clients. Positive assortative matching could occur between clients who
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Investor reactions to apologies for financial misconduct Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-04 Fynn Ohlrogge, Kris Hardies, An-Sofie Claeys
We conduct three experiments to examine the implications of corporate apologies on investors' reactions to allegations of financial misconduct. In Experiment 1, we manipulate whether the firm apologizes or denies the misconduct. Additionally, we manipulate how the firm apologizes for (denies) the misconduct by comparing “basic” response strategies (i.e., responses containing nothing more than a simple
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Experimental research on standard-setting issues in financial reporting Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-10-03 Lisa Koonce, Cassie Mongold, Laura Quaid, Brian J. White
Accounting standard setters value input from academic research as they deliberate potential new standards and evaluate the effects of existing standards. In this paper, we argue that experimental research is well-suited to producing insights to standard setters before, during, and after accounting standards are issued. In so doing, we address common questions that arise when researchers consider undertaking
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Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-09-27 Susanne Preuss, Malte M. Max
Firms increasingly respond to stakeholder demands by making public claims about their stances on polarizing issues, but at the same time their political activities may contradict their claims. We analyze the extent to which firms' sociopolitical claims and their political action committee contributions align. We develop a dictionary of claims related to diversity and environmental protection based
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CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-08-30 Karen J. De Meyst, Eddy Cardinaels, Alexandra Van den Abbeele
This study examines how buyers and sellers react to CSR disclosures in competitive experimental markets. We examine the impact of two important policy interventions: whether assurance of CSR disclosures is present or not and whether sellers receive incentives to invest in CSR. Sellers, as preparers of the disclosures, reveal their levels of CSR investments (proxied by corporate giving), in addition
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-08-29
Abstract not available
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Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-08-19 Melanie I. Millar, Thomas D. Shohfi, Mason C. Snow, Roger M. White
Abstract not available
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Invest in what you know? How customer investors react to corporate restatements Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-08-08 Shana Clor-Proell, Nikki MacKenzie, Kristina Rennekamp, Kathy Rupar
It is increasingly common for individuals to be both customers of, and investors in, a company. Despite their prevalence, we have little understanding of whether customer investors' investment judgments differ from those of non-customer investors. Using three experiments, we examine how customer investors' judgments differ from those of non-customer investors in the wake of an earnings restatement
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Affirmative otherness in a humanitarian NGO: Implications for accountability as responsiveness Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-07-29 Susan O'Leary, Tami Dinh, Seraina Frueh
This study critically reflects on the concept of 'accountability as responsiveness' by investigating the co-responsiveness of the other within accountability relationships. The research focuses on the International Committee of the Red Cross (ICRC) and recent 'localisation' agendas in the humanitarian sector, which prioritise supporting and empowering local response efforts in crisis-affected areas
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Performance measurement system diversity and product innovation: Evidence from longitudinal survey data Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-07-16 Clara Xiaoling Chen, Jeremy B. Lill, Lorenzo Lucianetti
We examine (1) the association between performance measurement system (PMS) diversity and product innovation; and (2) the interdependence between PMS diversity and PMS use (diagnostic or interactive) for product innovation. We expect the association between PMS diversity and product innovation to depend on the trade-off between PMS diversity's potential benefits of meeting enhanced information needs
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-07-14
Abstract not available
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Calculative frames, compromising metrics, and the multiple values of innovation: The case of technology incubation in the UK Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-07-04 Veronica Casarin
Complex organizations are faced with numerous demands that translate into different assessments of value. We focus here on the agency of performance metrics and how they represent and mediate multiple and contrasting values. We draw on a case study of technology incubation, a complex site where attempts to meet the sometimes conflicting demands of stakeholders inevitably lead to multiple assessments
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Styles of verification and the pursuit of organisational repair: The case of social impact Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-06-27 Sarah Adams, Matthew Hall, Xinning Xiao
This paper examines how different varieties of verification can support the pursuit of organisational repair. We present data from a detailed field study of the setting of social impact, drawing on a variety of practitioner perspectives on the purpose, value, and practice of verification. Taking the distinction between a direct and indirect mode of intervention as our starting point, we theorise the
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The impact of repeated notifications and notification checking mode on investors' reactions to managers’ strategic positive title emphasis Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-06-17 Wei Chen, Hun-Tong Tan, Elaine Ying Wang
We conduct an experiment to examine how repeated earnings notifications and the mode in which investors check notifications affect their reactions to managers' strategic positive emphasis in earnings release titles (i.e., when firm performance is not as positive as the emphasis indicated in the title). We predict and find that a title with (versus without) a strategic positive emphasis can result in
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CEOs' structural power, prestige power, and target ratcheting Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-06-12 Aishwarrya Deore, Matthias D. Mahlendorf, Fan Wu
This paper examines whether and how different types of CEO power affect the incorporation of past performance into CEOs' future targets. We theorize that CEOs can use their structural and prestige power to downward bias the target updating process to receive easier targets. However, CEOs with high prestige power may be more willing to accept target increases due to the signaling value of ambitious
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-06-07
Abstract not available
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Calorie accounting: The introduction of mandatory calorie labelling on menus in the UK food sector Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-06-07 Ingrid Jeacle, Chris Carter
Obesity has become a topic of public discourse in Britain with claims that it is now one of the major causes of ill health and premature death. In an effort to tackle this obesity ‘crisis’, the UK government has introduced mandatory calorie labelling on menus. This legislation requires that the number of calories associated with a meal option, together with the recommended calorie consumption per day
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A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010 Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-05-17 Laurence Ferry, Warwick Funnell, David Oldroyd
The paper seeks to enhance our understanding of the interaction between the development of disciplinary power in western liberal society and Foucault's writings on governmentality, through examination of the political processes resulting from the largest public scandal in the UK, the Poulson scandal of the early 1970s. The first research motive is to uncover any additional insights or hidden understandings
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Discussion of “The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives?” Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-05-15 Donald Young
Abstract not available
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Algorithmic management and the politics of demand: Control and resistance at Uber Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-05-11 Emma McDaid, Paul Andon, Clinton Free
Arguably the world's most iconic platform organization, Uber relies on a disaggregated labour force and a technology application accessible to users on mobile devices. The company contracts with over three million drivers worldwide and has curated an infrastructure of platform-based control characterized by algorithmic processes. The effects of this new wave of control on the driver-led workforce are
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Using Google searches of firm products to detect revenue management Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-04-26 Peng-Chia Chiu, Siew Hong Teoh, Yinglei Zhang, Xuan Huang
We introduce a novel Big Data analytics model to detect upward revenue misreporting. The model uses freely available Google searches of firm products to provide external entity business state (EBS) evidence. The veracity of the reported numbers is enhanced when auditors can obtain external EBS evidence congruent with the reported numbers. The Google search volume index (SVI) of firm products is a good
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The effect of peer-to-peer recognition systems on helping behavior: The influence of rewards and group affiliation Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-04-25 Paul W. Black
Peer recognition systems are an increasingly popular management control tool through which employees can recognize and thank one another. I examine the effectiveness of these systems in motivating employee helping behavior. My theory and experimental findings suggest that group affiliation is a key moderating factor in determining the motivating influence of peer recognition systems. Specifically,
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Tell Me More: A content analysis of expanded auditor reporting in the United Kingdom Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-04-21 Kecia Williams Smith
Examining the implementation of ISA 700 (UK and Ireland) provides unique insights into auditors’ word choice and tone when creating expanded audit reports. Focusing on the first two years of ISA 700 implementation, I evaluate readability and tone to determine if ISA 700 audit reports are associated with greater reading ease and increased risk discussion. I find that ISA 700 audit reports are easier
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The impact of firm affiliation on accountants’ error reporting decisions Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-04-21 Stephen Kuselias, Christine E. Earley, Stephen J. Perreault
Recent regulatory and professional developments have increased the frequency with which public accountants interact with professionals from other accounting firms. Archival findings in accounting indicate that when the same firm provides both audit and non-audit tax services, audit quality is better than when different firms provide these services, which is attributed to differential communication
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-04-17
Abstract not available
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Accounting for partisanship and politicization: Employing Benford's Law to examine misreporting of COVID-19 infection cases and deaths in the United States Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-04-11 Jared Eutsler, M. Kathleen Harris, L. Tyler Williams, Omar E. Cornejo
The unprecedented contagion of the SARS-CoV-2 virus, causative of COVID-19, has spawned watershed economic, social, ethical, and political upheaval—catalyzing severe polarization among the global populace. Ostensibly, to demonstrate the most appropriate path towards responding to the virus outbreak, public officials in the United States (“U.S.”), representing both Democratic and Republican parties
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-03-04
Abstract not available
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Do accounting firms change strategy through office managing partner appointments? Evidence from the U.S Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-02-16 Michael J. Mowchan
Consulting services have returned to prominence among Big 4 accounting firms in the United States. I find that this shift did not happen unexpectedly, but as a result of changes in audit firm leadership and culture. Specifically, I document that the U.S. Big 4 firms have recently appointed an increasing percentage of advisory office managing partners (OMPs). Using a generalized difference-in-differences
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The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives? Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-02-03 Shannon Garavaglia, Ben W. Van Landuyt, Brian J. White, Julie Irwin
In general, investors respond favorably to firms' ongoing ESG initiatives. In a series of experiments, we examine whether their reactions differ across ESG initiatives' lifespan. In particular, we predict and find evidence of an “ESG stopping effect.” Even when investors react similarly to the launch of new initiatives that are ESG-related versus non-ESG-related (i.e., general business initiatives)
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Audit partner ethnicity and salient audit phenomena Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-01-24 Gopal V. Krishnan, Zvi Singer, Jing Zhang
Motivated by ongoing dialog at the national level on racial (in)equality, we examine the relations between audit partner ethnicity (audit partners of Asian, Black, or Hispanic origin) and three salient audit phenomena. Specifically, we examine whether there is a difference in financial reporting quality between the clients of ethnic minority audit partners (EMAPs, hereafter) and those of White partners
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Identities in transition: Audit recruits and the German reunification Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-01-20 Dominic Detzen, Lisa Evans, Sebastian Hoffmann
This paper studies the identity transitions of East German audit recruits during the fundamental ideological, economic, and societal change brought about by the reunification of Germany in 1990. Integrating the identity work literature with key concepts from Pierre Bourdieu and Erving Goffman, we build on semi-structured interviews with two groups of recruits—university graduates and former state auditors—to
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Managers’ rank & file employee coordination costs and real activities manipulation Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-01-11 David Godsell, Kelly Huang, Brent Lao
We investigate the effect of managers' rank & file employee coordination costs on real activities manipulation (RAM). We identify exogenous variation in managers' rank & file employee coordination costs using the adoption of 99 wrongful dismissal laws across 47 U.S. states between 1970 and 1999. We first find that RAM declines when managers' rank & file employee coordination costs increase. We further
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-01-10
Abstract not available
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Post-acquisition integration: Managing cultural differences and employee resistance using integration controls Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-01-04 Dieter Smeulders, Henri C. Dekker, Alexandra Van den Abbeele
The integration of acquisitions is often complicated by cultural differences between the acquiring and acquired firms. An important path through which cultural differences can impact acquisition performance is through employee resistance. We assemble detailed survey data to examine how acquiring firms' use of integration controls moderates the impact of employee resistance following from cultural differences
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Flourish or flounder: Do trust-centric management controls encourage knowledge sharing and team performance? Accounting, Organizations and Society (IF 4.114) Pub Date : 2023-01-03 Robin R. Radtke, Roland F. Speklé, Sally K. Widener
We examine whether combinations of trust-centric controls promote knowledge sharing behavior, and, in turn, team performance. Using multi-source data from 138 business unit management teams (534 total respondents), we find that in-team clan control and in-team monitoring are positively associated with team performance via knowledge sharing, while the relative emphasis on team-based incentives is not
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The effects of emotion-understanding ability and tournament incentives on supervisors’ propensity to acquire subordinate-type information to use in control decisions Accounting, Organizations and Society (IF 4.114) Pub Date : 2022-12-22 Laura W. Wang, Huaxiang Yin
We investigate how emotion-understanding ability, a component of emotional intelligence, and tournament incentives jointly influence supervisors' propensity to acquire information about their subordinates' trustworthiness and tailor their control decisions to this information. We predict and find that when receiving piece-rate incentives, high emotion-understanding supervisors are more likely than
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He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession Accounting, Organizations and Society (IF 4.114) Pub Date : 2022-12-05 Marietta Peytcheva
Three experiments examine how the use of masculine language in professional guidance affects assessments of the equity and inclusion of historically marginalized gender and sexual orientation groups in the accounting profession. Experiment 1 manipulates the pronouns used in auditing standards as masculine vs. gender-inclusive, and finds that masculine pronouns reduce accounting professionals' assessed
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Narcissism in the workforce: How employees respond to contract frame Accounting, Organizations and Society (IF 4.114) Pub Date : 2022-11-24 Theresa Libby, Wioleta Olczak
Narcissism in the general population has risen over time; thus, it is likely that firms will hire a greater proportion of more narcissistic employees into their ranks. In two experiments, we examine whether and how narcissism impacts employees’ contract preferences and performance depending on the contract frame. When contracts are assigned, more narcissistic employees perform worse than less narcissistic
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Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions Accounting, Organizations and Society (IF 4.114) Pub Date : 2022-11-22 Lucia Bellora-Bienengräber, Klaus Derfuss, Jan Endrikat
In levers of control (LoC) research, empirical and conceptual ambiguities have hampered the establishment of a coherent body of knowledge. Mixed findings, variability in the approaches to account for the levers’ combined use, and variability in conceptual choices (e.g., the conceptualization of interactive and diagnostic control) have caused this unsatisfactory state. In response, we validate and extend
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Editorial Board Accounting, Organizations and Society (IF 4.114) Pub Date : 2022-11-19
Abstract not available