Accounting Organizations and Society最新文献_第3页

Social comparisons with peers and analyst forecast accuracy 与同行的社会比较和分析师预测的准确性

IF 4 2区管理学

Accounting Organizations and Society Pub Date : 2025-12-01 Epub Date: 2025-10-28 DOI: 10.1016/j.aos.2025.101615

Jingxin Hu , Tao Li , Blake Steenhoven , Wuyang Zhao

{"title":"Social comparisons with peers and analyst forecast accuracy","authors":"Jingxin Hu , Tao Li , Blake Steenhoven , Wuyang Zhao","doi":"10.1016/j.aos.2025.101615","DOIUrl":"10.1016/j.aos.2025.101615","url":null,"abstract":"<div><div>Financial analysts interact with their peers in various contexts. While prior research typically characterizes analyst relationships as purely competitive, we use a multiple-method approach drawing on social comparison theory to show that these relationships likely are more nuanced than previously understood. We argue that social comparison can enhance self-evaluation and therefore motivate effort, contributing to improved performance. Using peer analyst coverage overlaps for other firms in the focal analyst's portfolio to measure social comparison, we find that greater social comparisons are associated with more accurate forecasts. Importantly, social comparisons are also associated with various proxies of analyst effort, consistent with our theory. Cross-sectionally, overlaps of firms with greater importance and a longer history of being covered by the analyst have stronger effects, consistent with better knowledge of peers increasing the value of social comparisons. We conduct various analyses to rule out two alternative explanations based on competition and information-sharing among peers. Finally, we conduct 12 semi-structured interviews with analysts to offer rich descriptive evidence to provide context for our findings and test the assumptions of social comparison theory. Findings from these interviews support the notion that peer comparisons among analysts are an important element of the institutional environment and suggest areas for future research.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"115 ","pages":"Article 101615"},"PeriodicalIF":4.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145416015","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 : 2025-12-01 Epub 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":"2025-12-01","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

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

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 : 2025-06-01 Epub 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":"2025-06-01","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 : 2025-06-01 Epub Date: 2025-04-09 DOI: 10.1016/j.aos.2025.101592

Nikki L. MacKenzie , Christopher P. Agoglia

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 : 2025-06-01 Epub 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 : 2025-06-01 Epub 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

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 : 2025-06-01 Epub 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":"2025-06-01","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

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 : 2025-06-01 Epub Date: 2025-05-26 DOI: 10.1016/j.aos.2025.101594

June Huang , Shirley Lu

引用次数: 0

The effect of different approaches to administering a fixed wage raise on employee productivity 管理固定加薪的不同方法对员工生产力的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2025-06-01 Epub Date: 2024-12-13 DOI: 10.1016/j.aos.2024.101587

Chad Stefaniak , Bryan Stikeleather , Nathan Waddoups

{"title":"The effect of different approaches to administering a fixed wage raise on employee productivity","authors":"Chad Stefaniak , Bryan Stikeleather , Nathan Waddoups","doi":"10.1016/j.aos.2024.101587","DOIUrl":"10.1016/j.aos.2024.101587","url":null,"abstract":"<div><div>Firms frequently implement pay increases as a critical part of the management control system. We investigate how controllable factors related to the timing of such increases affect employee productivity. In practice, significant variation exists between when firms (i) announce a pay increase, (ii) quantify it, and (iii) make it effective. These events can occur concurrently (i.e., in the same pay period) or sequentially at different points in time (i.e., spread across several pay periods). We posit that varying the temporal separation of these events can affect employees’ effort and pattern of productivity. Via an experiment, we find employees respond to concurrent pay increases by initially providing high levels of effort that nonetheless diminishes significantly over time. In contrast, we find that they respond to sequential pay increases with a smaller but more persistent increase in effort, leading to equivalent levels of total output at a lower total compensation cost. However, our study also documents that employees have less satisfaction with the timing of the raise for sequential compared to concurrent raises. Our study provides insights for theory and practice regarding the benefits and costs of concurrent versus sequential raises.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"114 ","pages":"Article 101587"},"PeriodicalIF":3.6,"publicationDate":"2025-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143162851","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