Accounting Organizations and Society最新文献

When living laws collide: FASB/IASB conceptual framework development as a contested discursive space 当现行法律发生冲突：FASB/IASB概念框架的发展作为一个有争议的话语空间

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-09-29 DOI: 10.1016/j.aos.2025.101612

Selina Orthaus-Wahl , Christoph Pelger , Carsten Erb

{"title":"When living laws collide: FASB/IASB conceptual framework development as a contested discursive space","authors":"Selina Orthaus-Wahl , Christoph Pelger , Carsten Erb","doi":"10.1016/j.aos.2025.101612","DOIUrl":"10.1016/j.aos.2025.101612","url":null,"abstract":"<div><div>As part of their professionalisation project, independent private standard setters have developed conceptual frameworks to guide their standard setting. Adopting the perspective of legal pluralism, we regard these soft law documents as creating a new living law for the community of standard setters. In this paper, we study how the FASB and the IASB have created this new living law through the discourse on the (re)development of conceptual frameworks. More specifically, we analyse the discourse on the objective of financial reporting from the 1970s to the 2010s. Our material stems from the Boards' due process and includes their proposals, along with about 1300 comment letters submitted by constituents. We find that the FASB and the IASB have used conceptual frameworks to establish their identity as independent experts, distinguishing themselves from the accounting profession with its traditional living law of stewardship, and instead introducing the new living law of decision usefulness. This step met resistance as constituents did not readily accept the standard setters' independence and sought to constrain their future activities. We also find that constituents’ views were influenced by the anticipated role of the conceptual frameworks for standard setters and preparers. Overall, our study shows how standard setters strategically align conceptual frameworks with the due process, while constituents simultaneously use the due process and conceptual frameworks as tools to discipline the standard setters. Our findings extend our understanding of private standard setters, conceptual frameworks, and different legal forms.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101612"},"PeriodicalIF":4.0,"publicationDate":"2025-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145218953","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

Board gender diversity, innovation ambidexterity, and firm performance board gender diversity, innovation ambidexterity, and firm performance 董事会性别多样性、创新双元性与企业绩效

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-09-25 DOI: 10.1016/j.aos.2025.101613

Aishwarrya Deore , Ranjani Krishnan , Deepa Mani

{"title":"Board gender diversity, innovation ambidexterity, and firm performance board gender diversity, innovation ambidexterity, and firm performance","authors":"Aishwarrya Deore , Ranjani Krishnan , Deepa Mani","doi":"10.1016/j.aos.2025.101613","DOIUrl":"10.1016/j.aos.2025.101613","url":null,"abstract":"<div><div>We posit that board gender diversity enables innovation ambidexterity, defined as the simultaneous pursuit of innovation efficiency <em>and</em> radical innovation. Building on upper echelons theory, we argue that behavioral, cognitive, and social factors influence innovation ambidexterity in firms with gender-diverse boards. Using panel data, textual analysis, and instrumental variable regressions, we find that board gender diversity is positively associated with four measures of innovation ambidexterity. We identify prudent experimentation and organizational trickle-down effects as two mechanisms underlying the impact of board gender diversity on innovation ambidexterity. Moderated-mediation models show that the impact of board gender diversity on innovation ambidexterity via prudent experimentation and trickle-down effect is (a) lower in firms in which female directors have greater monitoring responsibilities, and (b) higher in firms in which directors’ compensation is tied to long-term goals. Innovations produced by gender-diverse boards contribute positively to firm fundamentals but are undervalued by financial markets. Our study provides a deeper understanding of how governance structures contribute to innovation ambidexterity and organizational performance.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101613"},"PeriodicalIF":4.0,"publicationDate":"2025-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145157326","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

Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations 基于风险的模型在基于价值的医疗保健中的表现：来自负责任的医疗组织的证据

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-09-25 DOI: 10.1016/j.aos.2025.101614

Muktak Tripathi , Sezgin Ayabakan , Indranil Bardhan , Rajiv Banker

{"title":"Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations","authors":"Muktak Tripathi , Sezgin Ayabakan , Indranil Bardhan , Rajiv Banker","doi":"10.1016/j.aos.2025.101614","DOIUrl":"10.1016/j.aos.2025.101614","url":null,"abstract":"<div><div>Prior studies on pay-for-performance programs in healthcare have yielded mixed results with respect to organizational performance. We study the rollout of Accountable Care Organizations (ACOs) under the Medicare Shared Savings Program (MSSP) and evaluate whether ACOs that switched from one-sided to two-sided risk models exhibit better performance based on cost savings and quality outcomes. Based on longitudinal analysis of data from ACOs that participated in the MSSP between 2013 and 2022, our results indicate that ACOs that switched to two-sided risk models exhibit 4.2 % greater generated savings, 1.7 % higher quality score, and 1.5 % greater shared savings, compared to ACOs that remained in the one-sided risk model. These improvements persist for at least two years after switching. Our results are robust to the potential for self-selection of ACOs into two-sided risk models and endogeneity concerns due to unobserved heterogeneity. We also observe improvements across four major quality sub-domains. Specifically, ACOs that switched to two-sided risk models exhibit significant improvements in preventive care, at-risk care, and beneficiary safety dimensions of patient health. In contrast, improvements in the quality of beneficiary care are relatively modest.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101614"},"PeriodicalIF":4.0,"publicationDate":"2025-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145157220","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

On the interrelation of action accountability and job autonomy: Evidence from the nursing industry 论行动问责制与工作自主性的相互关系：来自护理行业的证据

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-09-24 DOI: 10.1016/j.aos.2025.101610

Markus C. Arnold , Arthur Posch

{"title":"On the interrelation of action accountability and job autonomy: Evidence from the nursing industry","authors":"Markus C. Arnold , Arthur Posch","doi":"10.1016/j.aos.2025.101610","DOIUrl":"10.1016/j.aos.2025.101610","url":null,"abstract":"<div><div>While prior work in management accounting has mainly focused on results controls, this study investigates how action accountability as an action control and job autonomy are jointly used by supervisors in a setting in which results controls at the individual employee level are of little relevance. We analyze our research question by collecting survey data among nurses from Swiss public hospitals. We predict and find that when task complexity is high, job autonomy and action accountability are used as substitutes by the supervisor. When task complexity is low, job autonomy and action accountability have a less substitutive relation than when task complexity is high. In supplemental analyses, we also find that action accountability and job autonomy act as substitutes with respect to employee loyalty and effort when task complexity is high and less so when it is low, consistent with supervisors’ control choices. We also collect additional archival and experimental data to provide supplemental evidence for our underlying theory. Our study enhances the understanding of the use and effects of action controls in settings in which results controls at the individual employee level are of little relevance.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101610"},"PeriodicalIF":4.0,"publicationDate":"2025-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145117856","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

Team identification and transactive memory systems in strategic performance management system design 战略绩效管理系统设计中的团队识别与交互记忆系统

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-09-23 DOI: 10.1016/j.aos.2025.101611

Aishwarrya Deore , Ranjani Krishnan , Sue Yang

{"title":"Team identification and transactive memory systems in strategic performance management system design","authors":"Aishwarrya Deore , Ranjani Krishnan , Sue Yang","doi":"10.1016/j.aos.2025.101611","DOIUrl":"10.1016/j.aos.2025.101611","url":null,"abstract":"<div><div>The design of strategic performance management systems (SPMS) necessitates the use of cross-functional teams that can access and integrate information and expertise that is spread across different areas. We theorize a causal pathway by which team identification enhances transactive memory systems (TMS), fosters team learning, and improves SPMS design performance. TMS, which refers to a shared socio-cognitive system for encoding, storing, and retrieving knowledge, helps teams integrate specialized inputs effectively. We experimentally test this pathway using cross-functional teams engaged in SPMS design and find that team identification significantly improves performance via its effects on TMS and team learning. Supplementary survey data and a scenario-based experiment offer additional support that in the absence of identification with the SPMS team, members are inclined to prioritize initiatives that reflect their prior experiences. Team identification reduces the risk that team members approach the selection of initiatives from their own individual expertise- or experience-based orientations. Our study contributes by empirically identifying the socio-cognitive mechanisms through which team identification enhances learning and cross-functional team performance in SPMS design settings.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101611"},"PeriodicalIF":4.0,"publicationDate":"2025-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145117857","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

Audit committee financial expertise, equity compensation and employee whistleblowing 审计委员会财务专业知识，股权薪酬和员工举报

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-07-26 DOI: 10.1016/j.aos.2025.101609

Gladys Lee

{"title":"Audit committee financial expertise, equity compensation and employee whistleblowing","authors":"Gladys Lee","doi":"10.1016/j.aos.2025.101609","DOIUrl":"10.1016/j.aos.2025.101609","url":null,"abstract":"<div><div>Motivated by the importance of effective oversight in mitigating the risks of employee external whistleblowing, this study investigates the effect of audit committee financial expertise and equity compensation on employee external whistleblowing. Drawing on theories of motivated reasoning and overconfidence, I propose that while audit committee financial expertise could enhance oversight, higher equity compensation can trigger cognitive biases that lead audit committee members to overestimate their monitoring effectiveness and discount or overlook the risks in internal reports of wrongdoing, increasing employee external whistleblowing. Using a sample of U.S. listed firms involved in misconduct, I find that greater audit committee financial expertise is associated with lower levels of employee external whistleblowing when audit committee equity compensation is low, but with higher levels of employee external whistleblowing when equity compensation is high. These findings suggest that audit committee equity compensation may undermine the benefits of financial expertise, offering new insights into the unintended consequences of governance and compensation practices.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101609"},"PeriodicalIF":3.6,"publicationDate":"2025-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144711398","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 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