Accounting Organizations and Society最新文献

Being dishonest to feel better: How intolerance of uncertainty fuels performance misreporting 不诚实让自己感觉更好：对不确定性的不容忍如何助长业绩谎报

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-12-26 DOI: 10.1016/j.aos.2025.101631

Sabra Khajehnejad , Amit Kumar , Marwan Sinaceur

{"title":"Being dishonest to feel better: How intolerance of uncertainty fuels performance misreporting","authors":"Sabra Khajehnejad , Amit Kumar , Marwan Sinaceur","doi":"10.1016/j.aos.2025.101631","DOIUrl":"10.1016/j.aos.2025.101631","url":null,"abstract":"<div><div>This paper proposes that individuals with higher intolerance of uncertainty are more prone to misreporting their performance in internal reporting settings when there is high performance evaluation uncertainty. In contrast, under low performance evaluation uncertainty, intolerance of uncertainty does not affect performance misreporting. We test this prediction across six studies. Studies 1–4 operationalize performance evaluation uncertainty through supervisor's word-deed inconsistency and examine the effect in real-world (Studies 1–2) and controlled experimental settings (Studies 3–4). To assess generalizability, Study 5 manipulates leadership and organizational change and Study 6 manipulates market change to create different levels of performance evaluation uncertainty. Across all six studies, we find consistent support for our hypothesis. Individuals with higher intolerance of uncertainty experience stronger uneasy, negative feelings (e.g., discomfort and anxiety) when performance evaluation uncertainty is high, and the desire to reduce these negative feelings leads them to impulsively misreport their performance. This paper highlights the emotion-driven aspect of performance misreporting and demonstrates that misreporting is shaped not only by individual traits but also by supervisor's behavior and broader organizational and environmental factors that contribute to performance evaluation uncertainty.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101631"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145839396","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 evaluation criteria and information processing in complex decision making 复杂决策中的绩效评价标准与信息处理

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2026-01-27 DOI: 10.1016/j.aos.2026.101632

Xiqiong He , Xi (Jason) Kuang , Ziyang Li , Jordan Samet

{"title":"Performance evaluation criteria and information processing in complex decision making","authors":"Xiqiong He , Xi (Jason) Kuang , Ziyang Li , Jordan Samet","doi":"10.1016/j.aos.2026.101632","DOIUrl":"10.1016/j.aos.2026.101632","url":null,"abstract":"<div><div>We use two experiments to examine how the design of performance evaluation criteria influences agents' information processing in complex decision-making tasks. Drawing on goal hierarchy theory, we predict that, when agents are evaluated on the actions they take to perform their task (low-level evaluation criteria), they will focus primarily on salient cues in the task setting, whereas evaluating how agents’ work impacts organizational objectives (high-level evaluation criteria) will increase their attention to less salient yet relevant information cues. As predicted, in the first experiment, we find that agents exhibit the numerosity heuristic under low-level evaluation criteria, indicative of over-attention to salient task cues, but not under high-level criteria. In the second experiment, we find that, when making performance predictions, agents under low-level evaluation criteria fixate on summary earnings measures while not attending adequately to less salient cues, and high-level evaluation criteria mitigate this fixation. Taken together, these findings provide convergent support for our theory. We discuss the implications of our findings for accounting research and practice.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101632"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146076960","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 moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments 管理层对CAM项目的非公认会计准则处理和投资者立场对投资者管理层可信度判断的调节作用

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-12-18 DOI: 10.1016/j.aos.2025.101629

Wei Chen , Kirsten Fanning , Ken T. Trotman , Jun Wang

引用次数: 0

Between hierarchical nostalgia and fatalistic resignation – The case of Italian Commercialisti's pursuit of economic and symbolic capitals 在等级怀旧与宿命顺从之间——意大利商人对经济资本与象征资本的追求

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-12-22 DOI: 10.1016/j.aos.2025.101628

Chiara Crovini , Lukas Goretzki , Pier Luigi Marchini , Paolo Andrei

{"title":"Between hierarchical nostalgia and fatalistic resignation – The case of Italian Commercialisti's pursuit of economic and symbolic capitals","authors":"Chiara Crovini , Lukas Goretzki , Pier Luigi Marchini , Paolo Andrei","doi":"10.1016/j.aos.2025.101628","DOIUrl":"10.1016/j.aos.2025.101628","url":null,"abstract":"<div><div>Focusing on Italian accountants (<em>Commercialisti</em>), who are usually professionals working alone or in small firms, we examine how small practitioners experience and navigate the dynamics between professionalism and commercialism. Drawing on empirical material from roundtable meetings and interviews with <em>Commercialisti</em>, and using a framework that examines how culturally patterned dispositions shape their experiences of field and capital conversion dynamics, we explore how these professionals engage reflexively with concerns about recognition. Our analysis shows how reflexive engagement with field positioning amidst tensions between professionalism and commercialism is tied to small practitioners' concerns about recognition, stemming from experiences of ‘failed capital conversions’. We unpack these concerns through <em>Commercialisti'</em>s reflections on their quest for ‘fair compensation’, which functions for them as recognition that matters not only for economic survival but also for sustaining their position in a symbolic hierarchy dominated by large firms and prestigious peers. In doing so, we demonstrate how <em>Commercialisti'</em>s concerns about fair compensation, while economic in form, are deeply symbolic in function and how reflexivity plays an ambivalent role in such pursuits of recognition. While reflexivity enhances awareness of lacking status and power and triggers aspirations to address these constraints, it simultaneously heightens frustration about the structural and symbolic conditions that limit the feasibility of such strategies. This ambivalence produces a ‘reflexive impasse’ at the intersection of hierarchical nostalgia and fatalist resignation, leaving <em>Commercialisti</em> caught between attachment to institutionalized norms and a prevailing sense that change is unattainable, which stalls identity transformation despite ongoing efforts to reclaim recognition.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101628"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145839395","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

Voluntary managerial pay cuts and employee effort 管理层自愿减薪和员工努力

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-11-28 DOI: 10.1016/j.aos.2025.101626

Christoph Feichter , Martin Wiernsperger

引用次数: 0

The effect of political connections on COVID-19 stimulus 政治关系对COVID-19刺激措施的影响

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-12-18 DOI: 10.1016/j.aos.2025.101630

John Barrick , Adam Olson , Shiva Rajgopal

{"title":"The effect of political connections on COVID-19 stimulus","authors":"John Barrick , Adam Olson , Shiva Rajgopal","doi":"10.1016/j.aos.2025.101630","DOIUrl":"10.1016/j.aos.2025.101630","url":null,"abstract":"<div><div>We investigate whether corporate political activity (CPA) benefited organizations during the distribution of COVID-19 stimulus funds. Using data on three mechanisms of political influence—lobbying expenditures, PAC contributions, and trade association lobbying—we analyze their impact on the most extensive stimulus package in U.S. history. Our findings reveal that publicly listed firms engaging in CPA were significantly more likely to receive COVID-19 stimulus support. Compared to firms without political activity, the odds of receiving government assistance were 91.5 % higher for firms that lobbied directly, 148.9 % higher for those contributing to PACs, and 112.1 % higher for those lobbying through trade associations. Financial returns on political influence were $0.11 per dollar spent on lobbying, $7.26 per dollar for PAC contributions, and $2.40 per dollar spent on trade association lobbying. Notably, returns were two to four times greater when CPA targeted specific policymakers or agencies responsible for fund disbursement. We find some evidence of an association between CPA and reduced stimulus efficiency or effectiveness at the agency level. Our study highlights the financial impact of political influence during stimulus events in times of global uncertainty, emphasizing the need for further research into its implications for policymaking.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101630"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145789946","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

Can open audit committee chairs cure the chilling effect of management's presence on auditors' information sharing during audit committee meetings? 公开的审计委员会主席能否消除管理层出席审计委员会会议对审计师分享信息的寒蝉效应？

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-11-20 DOI: 10.1016/j.aos.2025.101618

Lukas J. Helikum , Karim Jamal , Hun-Tong Tan , Li Xiao

{"title":"Can open audit committee chairs cure the chilling effect of management's presence on auditors' information sharing during audit committee meetings?","authors":"Lukas J. Helikum , Karim Jamal , Hun-Tong Tan , Li Xiao","doi":"10.1016/j.aos.2025.101618","DOIUrl":"10.1016/j.aos.2025.101618","url":null,"abstract":"<div><div>This study experimentally examines how the leadership style of the audit committee (AC) chair (controlling or open) influences the amount of discretionary information that auditors intend to share with the AC, in the context of common meeting formats (i.e., AC meetings with versus without management present, or private meetings between the auditor and AC chair). Participants are highly experienced auditors, including partners and (senior) managers, from Big 4 accounting firms. We predict and find that an open AC chair mitigates the chilling effect of management's presence on the number of discretionary issues shared with the AC. Compared to those who attend AC meetings only, auditors who engage in private meetings with the AC chair before AC meetings plan to disclose fewer discretionary issues to the AC in subsequent AC meetings, but disclose more discretionary issues in total across meetings. AC chair leadership style has no impact on their discretionary information sharing in these private meetings. These results suggest that open AC chairs can mitigate the adverse effect of management's presence on auditors' discretionary information disclosure and have implications for regulators aiming to enhance corporate governance.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101618"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145579900","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

Infrapolitical resistance to management control in the home workplace 对家庭工作场所管理控制的非政治抵制

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-11-19 DOI: 10.1016/j.aos.2025.101617

Mohamed Chelli, Darlene Himick

{"title":"Infrapolitical resistance to management control in the home workplace","authors":"Mohamed Chelli, Darlene Himick","doi":"10.1016/j.aos.2025.101617","DOIUrl":"10.1016/j.aos.2025.101617","url":null,"abstract":"<div><div>In this study, we examine how workers resist management controls in the home workplace. Drawing on Scott's (1985, 1990) theorization about the everyday forms of resistance, especially his seminal concepts of infrapolitical resistance and hidden transcripts, and mobilizing a netnographic approach, we examine the comments posted on Reddit during a 10-month period, in which workers talk about their resistance to the ways in which they are controlled in the home-based work environment. We uncover six hidden transcripts representing workers' infrapolitical resistance to management control in the home workplace, which we categorize into two sets: resistance thoughts and beliefs and individual acts of resistance. Home office workers describe and discuss their resistance attitudes and ideas around 1) the new limits of acceptable levels and types of controls, 2) the very worth of the managerial role, and 3) employers' cultural controls. Also, home office workers resist via their actions by 4) performing “empty labor; ” 5) quitting their job in response to return-to-office mandates; and 6) selectively meeting productivity-related controls. Bringing a new empirical site − the home as a workplace − to the management control literature, we theorize about the ways in which home office workers transform productivity into a site of resistance, turn the control gaze back on the managers, and use the home office to resist controls.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101617"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145537069","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

Leadership traits and auditors’ reliance on data analytics under time pressure 领导特质和审计人员在时间压力下对数据分析的依赖

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2026-02-12 DOI: 10.1016/j.aos.2026.101634

Rong-Ruey Duh , Jee-Hae Lim , Hun-Tong Tan , Tu Xu

{"title":"Leadership traits and auditors’ reliance on data analytics under time pressure","authors":"Rong-Ruey Duh , Jee-Hae Lim , Hun-Tong Tan , Tu Xu","doi":"10.1016/j.aos.2026.101634","DOIUrl":"10.1016/j.aos.2026.101634","url":null,"abstract":"<div><div>Busy seasons are common in public accounting. Data analytics (DA) potentially help auditors achieve heightened performance demands during busy seasons, but audit firms struggle to recruit and maintain a workforce that keeps up with evolving audit technologies. In the current environment where audit firms embrace technological innovations and regulators pay increasing attention to the role that leadership plays in audit firms, how leadership traits affect auditors' reliance on DA is an important question. Recruiting Big Four auditors as participants, we experimentally test how openness and perfectionism leadership traits interact with an environmental factor (i.e., time pressure) and a human factor (i.e., subordinates' familiarity with DA) to affect auditors' use of DA. We show that leadership perfectionism encourages auditors who are less familiar with DA to use DA under time pressure. In contrast, leadership openness does not affect auditors' use of DA directly, but interacts with time pressure to indirectly affect auditors' use of DA via perceived accountability and benefits/costs of using DA. We contribute to the auditing literature and practice by showing how perfectionistic leaders can help audit firms that wish to diffuse audit innovations to overcome the challenges associated with time pressure and auditors' lack of familiarity with DA. More broadly, our findings add to the management and leadership literatures by showing that perfectionism has benefits for firms’ innovation diffusion, and it is more effective under situational constraints such as tight deadlines.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101634"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146187646","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

Expanding the analysis of accounting regulation: On the operationalization of disclosure regulation 拓展会计监管分析：论披露监管的操作性

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2025-12-15 DOI: 10.1016/j.aos.2025.101627

Dasha Smirnow , David J. Cooper

引用次数: 0