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Audit committee members’ professional identities: Evidence from the field Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-03-27 Kara M. Obermire, Jeffrey R. Cohen, Karla M. Zehms
We advance social identity theory in the context of corporate governance research by evaluating how experiences outside the audit committee (AC) relate to AC members’ (ACMs’) professional identities and how these identities then map into ACMs’ responsibilities, how ACMs perceive that they add value, and how ACMs aid in the resolution of difficult judgments and decisions. We identify and evaluate four
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Building trust through knowledge sharing: Implications for incentive system design Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-03-08 Katlijn Haesebrouck, Alexandra Van den Abbeele, Michael G. Williamson
We examine whether knowledge sharing can enhance the efficacy of implicit, trust-based incentives. Using a stark laboratory experiment, we find support for theory suggesting that individuals believe that their knowledge is an important part of their identity, making it costly to share, but facilitating greater trust that recipients of this knowledge will reciprocate with future rewards. Utilizing participants
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Spatiality and accounting: The case of female segregation in audit firms Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-02-19 Dila Agrizzi, Teerooven Soobaroyen, Abeer Alsalloom
This paper aims to examine how organisational ‘space’ is implicated in gendering practices in auditing and contributes to impeding the entry or progress of women within the profession. Specifically, we investigate how women auditors experience a formal segregation in the workplace in Big Four audit firms located in Saudi Arabia. Drawing upon and developing Lefebvre’s (1991) work on the ‘production
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Corporate social responsibility and capital budgeting Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-02-15 Patrick R. Martin
Using an experiment, I examine whether managers have preferences for corporate social responsibility (CSR) in a capital budgeting setting and the factors that influence the extent to which they act on these preferences. I find that managers have and act on preferences for CSR by reporting to implement higher cost CSR investments that reduce firm profit even when they have financial incentives not to
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The influence of relationship partners on client managers’ negotiation positions Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-02-14 Mary Kate Dodgson, Christopher P. Agoglia, G. Bradley Bennett
To foster positive relationships with clients, audit firms often assign “relationship partners” (hereafter RPs) to engagements. Yet, little is known about RPs’ influence on disagreements that arise during fieldwork. We conduct an experiment with financial executives to examine the influence of RP intervention during auditor-client negotiations, and whether such influence depends on the extent to which
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The ties that bind: Knowledge-seeking networks and auditor job performance Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-02-08 Monika Causholli, Theresa Floyd, Nicole Thorne Jenkins, Scott M. Soltis
The dissemination of knowledge in audit firms is a critical process that has gone relatively unexamined by researchers. Using social network analysis to quantify the knowledge-seeking networks in a Big 4 audit firm in the U.S., we examine the association between the types and patterns of knowledge-seeking ties and individual auditor performance. Our initial finding is that auditor job performance is
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When the tail wags the dog? Digitalisation and corporate reporting Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-02-03 N. Rowbottom, J. Locke, I. Troshani
To facilitate digital corporate reporting and enable computers to ‘read’ accounting information, standard-setters must construct a taxonomy to assign contextual ‘metadata’ that codifies disclosures arising from accounting concepts, standards and practices. But digitalisation poses a problem for corporate reporting. Within internationally accepted accounting practice, ‘principles-based’ standards give
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Auditors as intermediaries in the endogenization of an accounting standard: The case of IFRS 15 within the telecom industry Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-01-29 Hervé Kohler, Christine Pochet, Anne Le Manh
This study is about auditors’ role as regulatory intermediaries in the international accounting standard-setting process. Drawing from the socio-legal literature, we use a theoretical framework combining the Regulator-Intermediary-Target (RIT) model and the legal endogeneity theory that sheds light on auditors’ role in fostering the emergence of an agreed-upon meaning of a standard. While standards
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How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-01-29 Brant E. Christensen, Nathan J. Newton, Michael S. Wilkins
We use U.S. data from a global accounting firm to investigate how two key elements of audit teams –workloads and staffing continuity – affect the audit. We find that heavier team workloads are associated with lower audit quality, particularly when team members have lower performance ratings or have total workloads that exceed 60 h per week. In addition to finding evidence of employee burnout, we also
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Valuation devices and the dynamic legitimacy-performativity nexus: The case of PEP in the English legal profession Accounting, Organizations and Society (IF 3.958) Pub Date : 2021-01-20 James R. Faulconbridge, Daniel Muzio
Existing studies have developed increasingly sophisticated accounts of the performative agency of valuation devices and their effects on markets and organizations. In particular, research has focused on the work of different actors to legitimize valuation devices and ensure their adoption, which then leads to performativity. This paper extends work on the legitimacy and performativity of valuation
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Manager ‘growth mindset’ and resource management practices Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-12-05 Margaret A. Abernethy, Shannon W. Anderson, Sujay Nair, Yile (Anson) Jiang
We study the relation between a manager’s growth mindset and their use of resource management practices. Growth mindset is based on implicit person theory and is an established and measurable psychological construct. It refers to a person’s deeply held beliefs about whether, in general, people can learn, develop, and change throughout their lives or whether “who they are” is relatively fixed by initial
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Happy analysts Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-11-25 Ole-Kristian Hope, Congcong Li, An-Ping Lin, MaryJane Rabier
This paper is the first to investigate the role of work-life balance in financial analysts’ performance and career advancement. Using a large sample of Glassdoor reviews by financial analysts, we find a significant non-linear relation between perceived work-life balance and analyst performance and analyst career advancement. Specifically, when perceived work-life balance is relatively low, an increase
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Does information about gender pay matter to investors? An experimental investigation Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-11-20 Chelsea Rae Austin, Donna D. Bobek, Ling L. Harris
The Organization for Economic Co-operation and Development (OECD) reports that a male favoring pay gap exists in every one of its member countries. To reduce the gender pay gap, governments and investors are demanding that companies disclose gender pay information. While companies seem to resist these demands, there is little evidence about how investors might react to the disclosure of gender pay
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The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-11-19 Aasmund Eilifsen, Erin L. Hamilton, William F. Messier
In recent years, standard setters worldwide have considered how to enhance financial statement users’ understanding of the estimation uncertainty contained in many financial statement items. Our study examines two disclosures expected to help investors evaluate the reliability of subjective fair value estimates: a quantitative sensitivity analysis (QSA) and the auditor’s quantitative materiality threshold
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Accountability as mourning: Accounting for death in the time of COVID-19 Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-11-10 Ai Yu
In view of the increasing coronavirus death toll around the globe, centralized governments have been put under the spotlight to account for the deaths in the sovereign states they represent. But could it be a problem if we simply hold governments accountable for deaths by demanding accurate and transparent accounting of the total? Is there a better way to account for deaths in a pandemic without ignoring
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The effects of minimum-wage increases on wage offers, wage premiums and employee effort under incomplete contracts Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-11-02 William Brink, Xi (Jason) Kuang, Michael Majerczyk
We experimentally investigate how increases in legally required minimum wages affect wage offers, wage premiums (i.e., the excess of wages over the minimum wage), and employee effort. Prior research has documented a gift-exchange relationship between firms and employees, whereby higher wage offers lead to higher effort. However, when the minimum wage increases, expectations regarding gift wages may
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Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-11-02 Corinna Frey-Heger, Michael Barrett
This paper examines the possibilities and limits of social accountability, characterized by face-to-face interactions between organizational actors and beneficiary others. We explore how social accountability is produced in and through visibility relations which recognize or may expose the other. We examine the consequences of such changing visibility relations on social accountability in two case
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Behavioral implications of using an online slot machine game to motivate employees: A cautionary tale Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-10-27 Khim Kelly, Deltcho Valtchanov, Alan Webb
Our study examines whether implementing a novel approach for incentivizing employees to engage in behavior desired by the company is associated with changes in employee behavior. We use proprietary data from a company using an online learning platform where employees could voluntarily participate in daily training. Employees who complete daily training modules and correctly answer quiz questions earn
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Who makes partner in Big 4 audit firms? – Evidence from Germany Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-10-20 Benedikt Downar, Jürgen Ernstberger, Christopher Koch
This study investigates who makes partner in Big 4 audit firms. Building on prior qualitative research, we conduct the first large scale study using archival data to examine the incremental importance of different individual auditor characteristics for making partner. For our analyses, we collect information on German auditors from a business-oriented social network site. We conduct a longitudinal
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Determinants and consequences of auditor dyad formation at the top level of audit teams Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-10-14 Benedikt Downar, Jürgen Ernstberger, Christopher Koch
This study investigates the determinants and consequences of forming dyads at the top level of audit teams, i.e., dyads between concurring and lead auditor. We apply the sociological theory of homophily, i.e., the implicit preference for similar others, to hierarchically structured auditor dyads. Our regression analyses reveal that sharing the same gender and the same ethnicity, measured by dialect
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Conceptual and empirical issues in understanding management control combinations Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-10-05 David S. Bedford
This paper discusses several conceptual and empirical issues related to understanding combinations of management control (MC) practices. First, the paper clarifies the meaning of the two main perspectives for investigating MC combinations – MC packages and MC systems. Second, the paper considers how researchers can improve theory development concerning the effects of MC combinations by explicating
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Does emphasizing management bias decrease auditors’ sensitivity to measurement imprecision? Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-10-02 Ben W. Van Landuyt
Both management bias and measurement imprecision threaten the accurate reporting of complex accounting estimates, yet audit policymakers and practitioners often place a strong emphasis on bias. I examine whether directing auditors’ attention towards management bias can come at the expense of insufficient auditor sensitivity to measurement imprecision, potentially threatening overall audit quality.
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Bureaucratic discretion and contracting outcomes Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-28 Matthew Boland, David Godsell
We find that federal bureaucrats award more, larger, and less risky contracts to politically connected firms when they have greater discretion over contracting outcomes. Using a sample of 4.3 million federal government contract actions obligating $2.47 trillion between 2000 and 2015, we show that this result varies predictably across contract and agency characteristics, over time, and in placebo tests
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Beyond the systems versus package debate Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-23 Kenneth A. Merchant, David Otley
This discussion paper outlines the wider context from which the systems versus package debate has emerged, and draws on the papers included in this Special Issue to make suggestions for future progress. It argues that much research work has focused on narrow aspects of management control systems and has often detached these from their wider organizational contexts, diminishing its value. Researchers
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The effect of horizontal pay dispersion on the effectiveness of performance-based incentives Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-23 Isabella Grabner, Melissa A. Martin
In response to general calls for increased transparency in society, pay transparency policies are growing in importance. Given that pay transparency unavoidably gives employees the opportunity to make comparisons between themselves and others, in this study we address the question of how these comparisons impact the incentive effects of performance contingent pay, and consequently their performance
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Insights on the use of surveys to study management control systems Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-19 Roland F. Speklé, Sally K. Widener
An important challenge for management control (MC) research is to better understand how MC practices work together in combinations. We approach this challenge from the perspective of survey researchers and, first, reflect on the potential of survey research to inform the debate on systems of control. Second, we draw on the article by Grabner and Moers (2013) to discuss how contemporary survey research
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Interaction of information and control systems: How the perception of behavior control affects the motivational effect of relative performance information Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-16 Ivo Schedlinsky, Maximilian Schmidt, Arnt Wöhrmann
This study investigates the motivational effect of relative performance information (RPI) under working environments with or without surveillance, i.e., a behavioral control. We predict that surveillance negatively affects the performance-increasing effect of providing RPI and conduct a laboratory experiment to test this prediction. We manipulate surveillance by having participants work either with
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An evolutionary approach to management control systems research: A prescription for future research Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-13 Melissa A. Martin
By reviewing the theory underlying the design and interdependency of management control systems, I highlight the important role firm dynamics plays in our understanding of these control systems. I provide both theoretical and empirical extensions encouraging authors to explore more longitudinal studies to better understand the path dependency of control system design, how control system elements vary
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Impression management and Big Four auditors: Scrutiny at a public inquiry Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-11 Neil J. Dunne, Niamh M. Brennan, Collette E. Kirwan
To examine how Big Four auditors react to public scrutiny, we explore their evidence at a public inquiry on the Irish banking crisis. We use impression management theory to make sense of this evidence. By extending Goffman to a contemporary auditing context, we mobilize less-researched aspects of his dramaturgical framework. Drawing upon the prior literature, we develop a typology for examining how
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Evidence on how different interventions affect juror assessment of auditor legal culpability and responsibility for damages after auditor failure to detect fraud Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-10 Timothy Brown, Tracie M. Majors, Mark E. Peecher
Prior research shows that, under realistic conditions, jurors overly harshly evaluate audit firm culpability when financial statement fraud emerges after issuance of a clean audit opinion. In two experiments, we test theory-based predictions that three topical regulatory factors can reduce jurors’ assessments of audit firm culpability as well as predictions about two key mediators through which these
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Studying “and”: A perspective on studying the interdependence between management control practices Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-09 Jongwoon (Willie) Choi
Inspired by the theme of the AOS Conference - Management Controls as System or Package - I discuss two issues regarding the notion of interdependence, the key feature distinguishing management controls as a system or package. First, I use the semantic framework of force dynamics to characterize interdependence between management control practices as a causal relationship between them, and use examples
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How does audit firm emphasis on client relationship quality influence auditors’ inferences about and responses to potential persuasion in client communications? Accounting, Organizations and Society (IF 3.958) Pub Date : 2020-09-06 Sanaz Aghazadeh, Kris Hoang
Many audit firms use client relationship management tools (e.g., client satisfaction surveys); however, overemphasizing relationship quality potentially makes auditors susceptible to client influence. Audit seniors, the main p