Accounting Organizations and Society最新文献

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

Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 通过大众专业知识塑造金融市场的集体行动：对 WallStreetBets 上 "尽职调查 "帖子的分析

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-02-28 DOI: 10.1016/j.aos.2024.101588

Yves Gendron , Alexandre Madelaine , Luc Paugam , Hervé Stolowy

{"title":"Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets","authors":"Yves Gendron , Alexandre Madelaine , Luc Paugam , Hervé Stolowy","doi":"10.1016/j.aos.2024.101588","DOIUrl":"10.1016/j.aos.2024.101588","url":null,"abstract":"<div><div>In 2021, a social movement rallying retail investors unexpectedly shocked Wall Street, forcing a prominent multi-billion-dollar hedge fund to shut down one year later, after incurring massive financial losses. Social movements in financial markets have significantly developed in the wake of the 2007–09 financial crisis, resulting in the emergence of various collective actions. We analyze one recent example of such action undertaken by the r/WallStreetBets (WSB) community on Reddit, which disrupted the stock prices of several “meme stocks” (e.g., GameStop) by disseminating influential investment narratives. We analyze the 150 most upvoted Due Diligence posts on WSB and interview eight members of its community. We find that a popular expertise in investment narratives emerged, developed, and was propagated on this digital platform. WSB authors' claim to popular expertise is made in a hybrid language combining traditional financial expertise with an accessible and entertaining writing style, complemented by references to pop culture. Our analysis brings out a growing resentment among retail investors about the unfairness of financial markets, and its role in mobilizing them for collective action that challenged the existing order of things. Yet this widespread resentment did not spontaneously translate into a meaningful, sustainable collective action initiative. Our thesis is that the development of popular expertise played an instrumental role in the formation of WSB's collective action initiative targeting several perceived investment opportunities.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101588"},"PeriodicalIF":3.6,"publicationDate":"2025-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143511551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effects of performance-based incentive frequency on collusion 绩效激励频率对串谋行为的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-02-17 DOI: 10.1016/j.aos.2025.101591

Ashley K. Sauciuc

引用次数: 0

The effects of a supportive learning culture and rank on professional skepticism in information search 支持性学习文化和等级对信息搜索专业怀疑态度的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-01-25 DOI: 10.1016/j.aos.2025.101590

Therese Grohnert , Wim H. Gijselaers , Roger H.G. Meuwissen , Ken T. Trotman

引用次数: 0