Accounting Organizations and Society最新文献_第2页

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

The dynamics of rankings work – a field study of the crafting and recrafting of a soft public ranking 排名的动态工作-制作和重新制定软公共排名的实地研究

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2026-06-01 Epub Date: 2026-02-11 DOI: 10.1016/j.aos.2026.101633

Wai Fong Chua , Johan Graaf , Kalle Kraus

{"title":"The dynamics of rankings work – a field study of the crafting and recrafting of a soft public ranking","authors":"Wai Fong Chua , Johan Graaf , Kalle Kraus","doi":"10.1016/j.aos.2026.101633","DOIUrl":"10.1016/j.aos.2026.101633","url":null,"abstract":"<div><div>We study how a rankings network, comprised of people and things, crafted and recrafted a counter-competitive soft ranking: the Swedish Municipality Quality Public Ranking, between 2007 and 2020. Using actor-network theory as a sensitising framework, we focus on two key interrelated dimensions of rankings work: (1) actor enrolment and (2) calculative design. We highlight that these two dimensions could conflict, documenting three key inflexion points, when actor efforts to manage tensions transformed the operation of the ranking. We also show that a counter-competitive ranking can be built and used for decades; rankings need not be engines of competition. Rankings, as composite indices, have been further criticised as oversimplified, non-rigorous tools. We show that multiplicity may not be more efficacious. Here, ensuring multiplicity in enrolment (rapid increase in municipalities enrolled) and calculative design (no composite index, multiple rankings, secondary indicators, peer selection for comparison) created a ranking that was too complex and too ‘soft’. Over time, while quality controllers were engaged, other key stakeholder groups (politicians and functional managers) lost interest. We also note how the development of a soft ranking may enable the professionalisation of a new learning-oriented occupational group of quality controllers.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"116 ","pages":"Article 101633"},"PeriodicalIF":4.0,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146187686","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 : 2025-12-01 Epub 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":"2025-12-01","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 : 2025-12-01 Epub Date: 2025-06-24 DOI: 10.1016/j.aos.2025.101607

Nelson Duenas

引用次数: 0

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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":"2025-12-01","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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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":"2025-12-01","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

Is a picture worth a thousand words? Image usage in ESG reports 一张图片胜过千言万语吗？ESG报告中的图像使用情况

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-12-01 Epub Date: 2025-11-10 DOI: 10.1016/j.aos.2025.101616

Disen Huang Albrecht , Divya Anantharaman , Keyi Zhao

{"title":"Is a picture worth a thousand words? Image usage in ESG reports","authors":"Disen Huang Albrecht , Divya Anantharaman , Keyi Zhao","doi":"10.1016/j.aos.2025.101616","DOIUrl":"10.1016/j.aos.2025.101616","url":null,"abstract":"<div><div>We collect a novel dataset on images in Environmental, Social, and Governance (ESG) reports using deep learning and artificial intelligence (AI), to test hypotheses arising from experimental literature that visual impression management enhances audience perception. We further combine AI and manual methods to contrast images that lack information content (“generic images” evoking broad ESG themes) against images with information content (“specific images” depicting firm-specific ESG activities). We hypothesize and find that firms (1) operating in socially problematic industries (e.g., “sinful”, polluting, or controversial industries), (2) issuing less extensive textual ESG disclosures, and (3) experiencing poor ESG performance tend to use more images, especially generic images, consistent with strategic motivations. We then examine the impact of image usage on stakeholders, observing unduly enhanced perception in retail traders but seldom in institutional investors. We observe that ESG award committees reward specific images and penalize generic images. Our results show that ESG report visual impression management affects stakeholders in the real world, though its impact can be overcome by attention and expertise.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101616"},"PeriodicalIF":4.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145519154","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