Accounting Organizations and Society最新文献

The importance of information flow within auditors’ client portfolios to audit quality 审计师客户组合中的信息流对审计质量的重要性

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-07-14 DOI: 10.1016/j.aos.2025.101608

Wanfu Li , Jeffrey Pittman , Zi-Tian Wang , Ziye Zhao

{"title":"The importance of information flow within auditors’ client portfolios to audit quality","authors":"Wanfu Li , Jeffrey Pittman , Zi-Tian Wang , Ziye Zhao","doi":"10.1016/j.aos.2025.101608","DOIUrl":"10.1016/j.aos.2025.101608","url":null,"abstract":"<div><div>We extend prior research by exploring the importance of information flow within auditors’ client portfolios to audit quality. On the one hand, information flow fosters communication among clients concerning how to deal with an auditor, helping clients negotiate against proposed audit adjustments. On the other hand, information sharing helps spread indications that an auditor provides a low-quality audit to one client, making such signals known to their other clients. Accordingly, this motivates auditors to impose stricter external monitoring to protect their reputations and wealth. In analyzing which force dominates in shaping audit quality, we find that companies experience a higher likelihood of audit adjustments and a lower likelihood of accounting irregularities when their audit committee members are socially connected or interlocked with audit committee members of other clients audited by the same auditor. In contrast, we do not find any perceptible impact of informational connections stemming from top management on audit quality, consistent with executives not always demanding accounting transparency. Mechanism analysis reveals that auditors expend more effort on engagements when clients have more extensive information flow channels.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101608"},"PeriodicalIF":3.6,"publicationDate":"2025-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144614000","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Accounting and post-colonial Resistance: Affective ambivalence in the international development assemblage 会计与后殖民抵抗：国际发展组合中的情感矛盾心理

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-24 DOI: 10.1016/j.aos.2025.101607

Nelson Duenas

引用次数: 0

How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions 负面会计新闻事件、自愿ESG鉴证和鉴证提供者如何影响消费者购买意愿

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-18 DOI: 10.1016/j.aos.2025.101599

Clark Hampton , Macy Knutson , Adi Masli , Chad Stefaniak

{"title":"How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions","authors":"Clark Hampton , Macy Knutson , Adi Masli , Chad Stefaniak","doi":"10.1016/j.aos.2025.101599","DOIUrl":"10.1016/j.aos.2025.101599","url":null,"abstract":"<div><div>Consumers are increasingly conscientious of societal and environmental impacts of their purchases, prompting companies to make environmental, social, and governance (ESG) claims and engage in voluntary ESG assurance. However, prior literature lacks insight into whether consumers consider negative accounting news events (e.g., error/irregularity restatements) and their effects on purchasing intentions. Using real world consumers of sustainable goods, we investigate how varying levels of negative accounting news events (i.e., error or irregularity restatements), the presence of ESG product-quality assurance (e.g., cage free egg certification), and the type of assurance provider (e.g., an accounting firm that also audits the financial statements, an accounting firm that does not audit the financial statements, government agency) influence purchasing intentions and organizational legitimacy perceptions. We find that consumers surrogate negative accounting news events as indicators of ESG claim reliability, negatively impacting purchasing intentions, especially for more severe events (e.g., irregularity). However, ESG product-quality assurance partially mitigates these negative effects. Moreover, we find that when an error restatement occurs, the mitigating effect is less pronounced when the same firm provides both financial statement <em>and</em> ESG product-quality assurance compared to a governmental agency or non-financial statement auditor. Finally, when irregularities occur, though product-quality assurance partially mitigates the detrimental effects, there is no difference between assurance providers, likely because management's willingness to deceive auditors decreases the perceived reliability of assurance in general. Our results suggest boards should obtain ESG product-quality assurance and carefully select their assurance providers.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101599"},"PeriodicalIF":3.6,"publicationDate":"2025-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144306473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Gender diversity performance and voluntary disclosure: Mind the (gender pay) gap 性别多样性绩效和自愿披露：注意（性别薪酬）差距

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-05-26 DOI: 10.1016/j.aos.2025.101594

June Huang , Shirley Lu

引用次数: 0

The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms 娱乐周期：了解专业服务公司的专业人员对极端工作时间的依从性

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-05-21 DOI: 10.1016/j.aos.2025.101597

Ioana Lupu, Shanming Liu

{"title":"The entrainment cycle: Understanding professionals’ compliance with extreme work hours in professional service firms","authors":"Ioana Lupu, Shanming Liu","doi":"10.1016/j.aos.2025.101597","DOIUrl":"10.1016/j.aos.2025.101597","url":null,"abstract":"<div><div>Extreme work hours in professional service firms (PSFs) are often attributed to organizational control mechanisms such as time sheets, utilization targets, and performance evaluations. This paper introduces the concept of the entrainment cycle to explore how these controls foster professionals' compliance with extreme work patterns. The entrainment cycle explains how individuals become continuously synchronized with the collective rhythm of the organization. Drawing on 159 interviews with 81 professionals across two PSFs, the study explores how formal and normative controls synchronize individuals with the fast-paced organizational tempo. The findings reveal how bureaucratic and cultural entrainment mechanisms contribute to synchronization. Moreover, emotions and bodily responses play a critical role in making professionals internalize the organization's rhythms. Periods of synchronization trigger positive feedback loops in which heightened emotions and bodily responses reinforce individuals' attachment to work. These synchronized periods contrast with moments of desynchronization in which professionals experience negative feedback loops characterized by guilt, anxiety, and physical withdrawal symptoms. The bodily and emotional mechanisms this study reveals reinforce professionals' synchronization with collective rhythms, locking them into an entrainment cycle that perpetuates long hours and ever-intensifying work. This study offers new insights into how controls affect individuals and organizations in significant, far-reaching, and often unobtrusive ways.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101597"},"PeriodicalIF":3.6,"publicationDate":"2025-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107768","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What makes a rating useable? Shifting epistemic practices in the ESG rating field 是什么让评级有用？ESG评级领域认知实践的转变

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-05-21 DOI: 10.1016/j.aos.2025.101598

Michelle van Weeren , Clarence Bluntz

{"title":"What makes a rating useable? Shifting epistemic practices in the ESG rating field","authors":"Michelle van Weeren , Clarence Bluntz","doi":"10.1016/j.aos.2025.101598","DOIUrl":"10.1016/j.aos.2025.101598","url":null,"abstract":"<div><div>In the last three decades, a new field has emerged around the production and consumption of ratings seeking to reflect corporate performance concerning environmental, social, and governance (ESG) matters. By studying the production and transformation of a rating in this field, we contribute to recent discussions about “cultural fields of accounting”, where calculative innovations are developed by entities operating beyond formal rules or regulations. We analyze how an ESG rating agency tried to set a standard for a “holistic” ESG rating, while interactions between the agency and diverse field actors led to the shifting and hybridizing of logics underlying its rating practices. Building on the literature on production and consumption thinking in epistemic practice, we analyze how the agency transformed its rating from an “<em>accurate”</em> representation of sustainability performance to a <em>useable</em> reference for market actors. This shift provoked an acceleration of epistemic processes, a hollowing-out of analysts' judgment, and a progressive evaporation of their faith in the ratings' potential to disrupt existing investment practices. We discuss the implications of our findings for a better understanding of rating processes and their effects on the transformative potential of ESG ratings, which are ultimately shaped by investors’ preferences. Our case also hints at potential starting points for the diffusion of alternative logics in market-based accounting fields through a hybrid epistemic approach.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101598"},"PeriodicalIF":3.6,"publicationDate":"2025-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107770","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study 2008年金融危机后，银行董事会层面的控制机制发生了哪些变化？描述性研究

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-05-21 DOI: 10.1016/j.aos.2025.101596

Shelley Xin Li , Shivaram Rajgopal , Suraj Srinivasan , Yu Ting Forester Wong

{"title":"What board-level control mechanisms changed in banks following the 2008 financial crisis? A descriptive study","authors":"Shelley Xin Li , Shivaram Rajgopal , Suraj Srinivasan , Yu Ting Forester Wong","doi":"10.1016/j.aos.2025.101596","DOIUrl":"10.1016/j.aos.2025.101596","url":null,"abstract":"<div><div>Following the 2008 financial crisis, the Financial Crisis Inquiry Commission (FCIC) identified major shortcomings in bank board governance, contributing to systemic risk management failures. This study adapts a management control framework and empirically examines changes in board-level “process control” and “input control” mechanisms in 95 large U.S. bank holding companies (2000–2015) and contrasts these with 1,452 nonbanks. Our findings indicate that most post-2008 improvements occurred in “process controls,” e.g. Chief Risk Officer (CRO) appointments increased from 53 % pre-crisis to 91 % post-crisis, with significantly more banks establishing a dedicated risk committee and identifying the committee responsible for reputation management. We also find progress in “input control” related to domain knowledge with an increase of 16 % in new bank directors with prior risk management experience, and significant increase in directors with other relevant domain knowledge. We observed limited or no change in control mechanisms related to improving the board members’ ability to voice different perspectives or commit more time to their role. Our results show that improvements in certain types of controls seem to have taken precedence over others which have implications for explaining and implementing changes in corporate governance and control mechanisms.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101596"},"PeriodicalIF":3.6,"publicationDate":"2025-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism 不同团队中的同伴评价：团队绩效的外部验证如何影响群体偏好

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-05-21 DOI: 10.1016/j.aos.2025.101595

Gerhard Speckbacher , Martin Wiernsperger

{"title":"Peer evaluations in diverse teams: How external validation of team performance influences ingroup favoritism","authors":"Gerhard Speckbacher , Martin Wiernsperger","doi":"10.1016/j.aos.2025.101595","DOIUrl":"10.1016/j.aos.2025.101595","url":null,"abstract":"<div><div>Subjective performance assessments carried out by evaluators at the same hierarchical level as the person being evaluated—commonly known as peer evaluations—are increasingly common in team-based work settings. While diversity can be beneficial to team performance in many ways, it can lead to ingroup favoritism in peer evaluations. Specifically, team members tend to evaluate the performance of peers they perceive as part of their ingroup—based on visible characteristics such as gender, organizational affiliation, or other shared traits—more favorably than that of peers they classify as outgroup. In two experiments, we examine how the timing of peer evaluations—either before or after external validation of team performance (e.g., feedback from managers or customers)—affects ingroup favoritism. We predict and find that when peer evaluations are conducted after a team’s success has been externally validated, ingroup favoritism is mitigated. In contrast, external validation of team failure does not reduce this bias. Our findings underscore the importance of aligning the timing of peer evaluations with the availability of team-external performance signals and offer practical insights for designing fairer and less biased peer evaluation systems.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101595"},"PeriodicalIF":3.6,"publicationDate":"2025-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144107771","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Inconsistent responses to uncooperative client manager behavior: When auditors’ judgments and actions diverge 对不合作客户经理行为的不一致反应：当审计师的判断和行动出现分歧时

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-05-02 DOI: 10.1016/j.aos.2025.101593

Michael A. Ricci, Dan Rimkus

{"title":"Inconsistent responses to uncooperative client manager behavior: When auditors’ judgments and actions diverge","authors":"Michael A. Ricci, Dan Rimkus","doi":"10.1016/j.aos.2025.101593","DOIUrl":"10.1016/j.aos.2025.101593","url":null,"abstract":"<div><div>Auditors frequently encounter uncooperative clients that make evidence collection more difficult, but prior research points to conflicting perspectives on auditor reactions to this behavior. To add clarity, we conduct four studies. In Study 1, we predict and find that staff auditors increase their skeptical judgments in response to uncooperative clients, but also decrease their skeptical actions, creating an inconsistency that contradicts the audit risk model. We also find that the inconsistency is driven by participant concerns that taking actions against uncooperative clients will induce anxiety. In Study 2, we replicate these results, but also find that the inconsistency is reduced when actions require less interpersonal contact with the uncooperative client. A third experiment (Study 3) and an accompanying survey (Study 4) indicate that client personnel, especially those with more experience, anticipate staff auditor responses to less cooperative behavior and exploit these responses when misreporting or attempting to avoid auditor scrutiny. Altogether, this paper develops theory about inconsistent auditor reactions to uncooperative clients, has methodological implications, and is relevant to practitioners concerned about inconsistency between auditor judgment and action.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101593"},"PeriodicalIF":3.6,"publicationDate":"2025-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143895200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The power of small talk: How small talk and psychological ownership influence managers’ communication defensiveness during audit inquiry 闲聊的力量：闲聊和心理所有权如何影响审计询问中管理者的沟通防御

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-04-09 DOI: 10.1016/j.aos.2025.101592

Nikki L. MacKenzie , Christopher P. Agoglia

引用次数: 0