Accounting Organizations and Society最新文献_第6页

CSR disclosures in buyer-seller markets: Research design issues, greenwashing and regulatory implications, and directions for future research 买方-卖方市场中的企业社会责任披露：研究设计问题、绿色清洗和监管影响以及未来研究方向

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-12-25 DOI: 10.1016/j.aos.2023.101537

Sandra C. Vera-Muñoz

引用次数: 0

Styles of verification and the pursuit of organisational repair: The case of social impact 验证风格与组织修复的追求:以社会影响为例

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-06-27 DOI: 10.1016/j.aos.2023.101478

Sarah Adams , Matthew Hall , Xinning Xiao

{"title":"Styles of verification and the pursuit of organisational repair: The case of social impact","authors":"Sarah Adams , Matthew Hall , Xinning Xiao","doi":"10.1016/j.aos.2023.101478","DOIUrl":"10.1016/j.aos.2023.101478","url":null,"abstract":"<div><div><span>This paper examines how different varieties of verification can support the pursuit of organisational repair. We present data from a detailed field study<span> of the setting of social impact, drawing on a variety of practitioner perspectives on the purpose, value, and practice of verification. Taking the distinction between a direct and indirect mode of intervention as our starting point, we theorise the differences between a financial audit style of verification and what we label an ‘experiential’ style of verification. We show that an experiential style reconceptualises verification as playing a role in learning about and improving on the delivery of social impact within organisations rather than a primary concern with assuaging external report users. Experiential verification values the </span></span>situated knowledge of those deeply immersed in social impact above the attributes of independence, reputation or credentialled expertise, and is predicated on providing unmediated access to the subject of verification rather than verifying a measurable reality. A focus on verification for organisational repair has implications for whose wisdom counts, and points to the possibility of ‘new verification spaces’ focused on caretaking and delivering the public good rather than compliance.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101478"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48829491","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

Discussion of “Do green business practices license self-dealing or prime prosociality? Cross-domain evidence from environmental concern triggers” 讨论 "绿色商业实践是允许自我交易还是支持亲社会？来自环境问题触发器的跨领域证据"

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-01-03 DOI: 10.1016/j.aos.2023.101539

Khrystyna Bochkay

引用次数: 0

Catch me if you match! A discussion of auditors' involvement in clients’ sustainability reporting 如果你符合条件，请抓住我！关于审计师参与客户可持续发展报告的讨论

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-01-03 DOI: 10.1016/j.aos.2023.101536

Betrand Malsch

引用次数: 0

Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity 企业会把钱用在刀刃上吗？社会政治诉求与企业政治活动

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-09-27 DOI: 10.1016/j.aos.2023.101510

Susanne Preuss , Malte M. Max

{"title":"Do firms put their money where their mouth is? Sociopolitical claims and corporate political activity","authors":"Susanne Preuss , Malte M. Max","doi":"10.1016/j.aos.2023.101510","DOIUrl":"10.1016/j.aos.2023.101510","url":null,"abstract":"<div><div>Firms increasingly respond to stakeholder demands by making public claims about their stances on polarizing issues, but at the same time their political activities may contradict their claims. We analyze the extent to which firms' sociopolitical claims and their political action committee contributions align. We develop a dictionary of claims related to diversity and environmental protection based on word combinations in firm communications and link firms' political contributions to candidate approval ratings provided by third-party advocacy groups. While firms generally donate mostly to lower-rated politicians (i.e., those with lower environmental and human rights ratings), firms making more sociopolitical claims donate relatively more to higher-rated politicians. The latter is consistent with political alignment but also has further limit: While firms with more claims donate more to higher-rated politicians, they donate no less to lower-rated politicians. Moreover, government subsidies, politicians’ power, and community pressure for diversity and environmental disclosures reduce political alignment.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101510"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134994371","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

Learning in the auditing profession: A framework and future directions 审计行业的学习：框架和未来方向

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-12-12 DOI: 10.1016/j.aos.2023.101534

Bart Dierynck , Kathryn Kadous , Christian P.H. Peters

引用次数: 0

Seeking justice: Inequitable management compensation and employee whistleblowing 伸张正义：不公平的管理报酬与员工举报

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-10-08 DOI: 10.1016/j.aos.2024.101576

J. Harry Evans , Mark (Shuai) Ma , Yucheng (John) Yang

{"title":"Seeking justice: Inequitable management compensation and employee whistleblowing","authors":"J. Harry Evans , Mark (Shuai) Ma , Yucheng (John) Yang","doi":"10.1016/j.aos.2024.101576","DOIUrl":"10.1016/j.aos.2024.101576","url":null,"abstract":"<div><div>Prompted by high pay disparity within firms, many employees have raised concerns about the equity of management compensation. This study examines the relation between employees’ perceptions of inequitable management compensation and their whistleblowing behavior. We expect that when employees feel more strongly that management compensation is inequitable and unjust, they are more motivated to blow the whistle on potential management misconduct. Consistent with this expectation, we find that firms with higher CEO pay ratios are more likely to experience employee whistleblowing of alleged misconduct in the following year. This positive association is stronger when employees are more likely to perceive a high CEO pay ratio as being unjust. We also provide several tests to mitigate concerns about alternative explanations based on corporate culture or underlying fraud and to support the assumptions underlying our arguments. In addition, our results are robust to alternative measures of within-firm pay disparity. Overall, our findings identify potentially positive aspects of high pay disparity within a firm because its employees are more motivated to monitor management through whistleblowing.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101576"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142419290","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, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2024) “Styles of verification and the pursuit of organisational repair: The case of social impact” 影响的核算、报告和核实：对可持续性的影响：对 Adams 等人（2023 年）"核查风格与组织修复的追求：社会影响案例

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-01-03 DOI: 10.1016/j.aos.2023.101540

Matias Laine

{"title":"Accounting, reporting and verification of impact: Implications for sustainability: A commentary on Adams et al. (2024) “Styles of verification and the pursuit of organisational repair: The case of social impact”","authors":"Matias Laine","doi":"10.1016/j.aos.2023.101540","DOIUrl":"10.1016/j.aos.2023.101540","url":null,"abstract":"<div><div>Accounting and the accountancy profession sit at a consequential crossroads as the realities of planetary boundaries manifest through climate change, biodiversity loss and soil depletion, forcing societies and economic systems<span> to transform. Alongside the effects sustainability has on corporations’ financial performance, future outlook and risk profile, accounting and reporting need to focus on externalities, with the aim of shedding light on the impacts firm activities have on society and the natural environment. Drawing on Adams et al. (2023), this essay continues the discussion on sustainability, impact and verification, calling for attention to the styles of verification prioritized by current accounting infrastructures. With the interlinkages between verification, reporting and accounting, the elements and types of information we emphasize in verification have implications for corporate activities and priorities and, therefore, for their negative social and environmental impacts, which we as societies ought to reduce urgently. While challenging, the terrain of accounting, reporting and verifying of impact offers opportunities for the accounting profession and for institutions to serve the public interest by helping societies transform. This may, however, require them to transform themselves.</span></div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101540"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374210","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 impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices 描述符相同性对投资者判断管理者机会主义估算选择的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2024-09-21 DOI: 10.1016/j.aos.2024.101575

Ling L. Harris , Elaine Y. Wang

{"title":"The impact of descriptor identicalness on investors' judgements of managers’ opportunistic estimation choices","authors":"Ling L. Harris , Elaine Y. Wang","doi":"10.1016/j.aos.2024.101575","DOIUrl":"10.1016/j.aos.2024.101575","url":null,"abstract":"<div><p>We conduct two experiments to examine how descriptor identicalness influences investors' assessments of managers' opportunistic estimation choices. We manipulate the identicalness of descriptors (<em>identical</em> versus <em>non-identical</em>) and managers' opportunistic estimation choices (<em>more</em> versus <em>less opportunistic</em>). We find that investors are better able to integrate information when managers use identical descriptors in their disclosures than when managers use non-identical descriptors. We also find that investors who observe identical descriptors tend to make <em>less</em> favorable investment judgments when managers' estimation choices are more (versus less) opportunistic, whereas those presented with non-identical descriptors are less likely to discern between more and less opportunistic estimation choices. Lastly, our supplemental analyses indicate that descriptor identicalness facilitates information integration, which in turn moderates the impact of managers' estimation choices on investors’ credibility assessments and subsequent investment judgments. Our findings have important implications for regulators, managers, and investors, shedding light on how investors use and incorporate accounting disclosures into their investment decision-making processes.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101575"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142270960","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

CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments 买方-卖方市场中的企业社会责任披露：企业社会责任披露的保证和企业社会责任投资激励的影响

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2024-12-01 Epub Date: 2023-08-30 DOI: 10.1016/j.aos.2023.101498

Karen J. De Meyst , Eddy Cardinaels , Alexandra Van den Abbeele

{"title":"CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments","authors":"Karen J. De Meyst , Eddy Cardinaels , Alexandra Van den Abbeele","doi":"10.1016/j.aos.2023.101498","DOIUrl":"10.1016/j.aos.2023.101498","url":null,"abstract":"<div><div>This study examines how buyers and sellers react to CSR disclosures in competitive experimental markets. We examine the impact of two important policy interventions: whether assurance of CSR disclosures is present or not and whether sellers receive incentives to invest in CSR. Sellers, as preparers of the disclosures, reveal their levels of CSR investments (proxied by corporate giving), in addition to setting selling prices. These disclosures can be inaccurate. Buyers, as users of the disclosures, choose to do business with a seller and might do so for reasons beyond established prices (e.g., buy from sellers that invest more in CSR). The results of our market experiment show that assurance leads sellers to more accurately disclose their CSR investments. We further predict and find that the assurance of CSR disclosures affects economic outcomes (i.e., CSR investments and prices paid) in particular when sellers receive incentives to invest in CSR compared to when incentives are absent, because incentives can raise expectations among market participants that CSR is important. Results of an additional M-Turk experiment provide corroborating evidence that the use of sustainability incentives does raise social expectations among market participants with regard to CSR investments. We add new insights to the literature on economic effects of CSR reporting and the partner selection literature by showing when and how policy interventions can increase the impact of CSR disclosures.</div></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"113 ","pages":"Article 101498"},"PeriodicalIF":3.6,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134951143","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