Accounting Organizations and Society最新文献_第9页

Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management 超越COSO的再耦合工作:企业范围风险管理的纵向案例研究

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-11-01 DOI: 10.1016/j.aos.2022.101369

Fatma Jemaa

{"title":"Recoupling work beyond COSO: A longitudinal case study of Enterprise-wide Risk Management","authors":"Fatma Jemaa","doi":"10.1016/j.aos.2022.101369","DOIUrl":"10.1016/j.aos.2022.101369","url":null,"abstract":"<div><p>The present study examines how organizational designers of Enterprise Risk Management (ERM) form an ensemble of structures, routines, and tools, consistent with the field-level ideal type. This longitudinal case study is theoretically informed by literature on decoupling and recoupling to account for these actors' efforts. The case studied demonstrates that recoupling actors draw on three modes of action—discursive, material, and relational—to address the two forms of decoupling identified by Bromley and Powell [2012. From smoke and mirrors to walking the talk: Decoupling in the contemporary world. The Academy of Management Annals, 1(6), 483–530]: policy–practice and means–ends. This study contributes to current research in three ways. First, it unpacks risk experts' efforts to address different forms of decoupling, reinvigorating debates on recoupling. Second, it shows that ideal-typical ERM is shaped by a succession of external templates. Third, it draws attention to the preeminent role of double-embedded actors who link successive templates to enable the formation of an organizational ERM that is consistent with the field-level ideal type. Together, these findings contrast with those of previous studies that argued that ERM working ensembles are inexorably inconsistent with the ideal type.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49048847","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: 1

How better client service performance affects auditors' willingness to challenge management's preferred accounting 更好的客户服务绩效如何影响审计师挑战管理层偏好会计的意愿

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-11-01 DOI: 10.1016/j.aos.2022.101377

Michael A. Ricci

{"title":"How better client service performance affects auditors' willingness to challenge management's preferred accounting","authors":"Michael A. Ricci","doi":"10.1016/j.aos.2022.101377","DOIUrl":"10.1016/j.aos.2022.101377","url":null,"abstract":"<div><p>Client service is a defining feature of the auditing profession. Auditors are coached to manage their daily interactions with client managers by providing better client service (e.g., communicating timely, minimizing disruptions, and being accessible). However, the effects of better client service performance on auditors’ judgments about accounting issues are not well understood. Psychology theory suggests that better client service performance could either impair or improve auditors’ judgments, depending upon whether performance is framed as an expression of goal commitment (i.e., the importance of a goal) or as an indication of goal progress (i.e., moving forward on a goal). In an experiment, I find theory-consistent evidence that with commitment framing, better client service performers are less willing to challenge management’s preferred accounting than worse performers. With progress framing, this deleterious effect of client service performance is eliminated. However, inconsistent with theory, progress framing does not cause better client service performers to be more challenging than worse performers. Taken together, this study provides new evidence about the age-old tension between client satisfaction and audit quality. Satisfying clients by providing better service can compromise audit quality, but not necessarily.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48093935","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: 3

Organizational responses to multiple logics: Diversity, identity and the professional service firm 组织回应多重逻辑:多元化、认同与专业服务公司

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-11-01 DOI: 10.1016/j.aos.2022.101336

Fiona Anderson-Gough , Carla Edgley , Keith Robson , Nina Sharma

{"title":"Organizational responses to multiple logics: Diversity, identity and the professional service firm","authors":"Fiona Anderson-Gough , Carla Edgley , Keith Robson , Nina Sharma","doi":"10.1016/j.aos.2022.101336","DOIUrl":"10.1016/j.aos.2022.101336","url":null,"abstract":"<div><p>This paper is located within the research problematic of multiple logics with reference to professional service firms (PSFs), and in particular audit firms. Within this multi-logic (“hybrid”) and complex organization, we are specifically concerned with the impacts of new institutional logics that reflect social and political movements - in this case diversity legislation - and how these new logics are absorbed and managed within the organizations’ structures and practices. Based upon a study of large and medium sized audit firms in the UK, we consider the organizational responses to the demands for improved diversity among firm members, especially the senior elite, in the context of the passing of the Equality Act, 2010, and subsequent legislation which both consolidated and extended UK laws on discrimination. Our study indicates how such organizational sites have value for demonstrating how the conflict between logics shifts its terms of reference. While most of the conflict between logics of commercialism and professionalism has been successfully managed through mechanisms of hybridization, we bring to the fore how the struggles between ideas about merit and diversity in professional evaluation processes and practices are more intractable. Our work contributes to an understanding of both the dependencies (<em>blending</em>) and co-existences (<em>separation</em>) that can exist between diversity, commercial and professional logics of practice in multi-logic organizations. We further highlight the role of <em>identity scripts</em> that shape how individuals situationally <em>demarcate</em> their identities as they struggle with the demands for diversity that challenge dominant logics.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368222000034/pdfft?md5=5d5437fc9f57da1b733dfd56a1eed055&pid=1-s2.0-S0361368222000034-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47032256","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: 8

Conscious and nonconscious goal pursuit in multidimensional tasks 多维任务中有意识和无意识的目标追求

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-11-01 DOI: 10.1016/j.aos.2022.101376

Joanna Andrejkow , Leslie Berger , Lan Guo

引用次数: 1

Accounting and the territorialization of markets: A field study of the Colorado cannabis market 会计和市场的属地化:科罗拉多州大麻市场的实地研究

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-10-01 DOI: 10.1016/j.aos.2022.101351

Daniel E. Martinez , Dane Pflueger , Tommaso Palermo

引用次数: 3

Death is a law: Death of former colleagues and management forecasts 死亡是一条规律:前同事的死亡和管理层的预测

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-10-01 DOI: 10.1016/j.aos.2022.101350

Yu Flora Kuang , Leye Li , Louise Yi Lu , Bo Qin

引用次数: 1

The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory 审计委员会关系和行业专业知识对投资者判断的影响——延伸来源可信度理论

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-10-01 DOI: 10.1016/j.aos.2022.101352

Jeffrey R. Cohen , Lisa Milici Gaynor , Ganesh Krishnamoorthy , Arnold M. Wright

{"title":"The effects of audit committee ties and industry expertise on investor judgments—Extending Source Credibility Theory","authors":"Jeffrey R. Cohen , Lisa Milici Gaynor , Ganesh Krishnamoorthy , Arnold M. Wright","doi":"10.1016/j.aos.2022.101352","DOIUrl":"10.1016/j.aos.2022.101352","url":null,"abstract":"<div><p>Personal ties (e.g., belonging to the same country club) and/or professional ties (e.g., serving on boards together) between the CEO and audit committee members can potentially impair members' objectivity. Additionally, prior research indicates that audit committee member industry<span> expertise enhances financial reporting quality. In an experiment with 342 reasonably informed investors, we find, as hypothesized by Source Credibility Theory (SCT), personal ties negatively impact investors’ assessments of audit committee independence more than professional ties, and industry expertise enhances assessments of competence. We also find investors assess audit committees with no ties and industry expertise (personal ties and no industry expertise) as the most (least) effective and indicate the highest (lowest) likelihood of investing. Further, extending SCT we find the incremental positive effect of industry expertise is greater when there are personal ties than when there are no ties. In a path model, competence and independence assessments directly affect each other, and in turn affect assessments of audit committee effectiveness and investment decisions. Finally, in a second experiment we find reasonably informed investors recognize variations in the nature of personal ties and that industry expertise attenuates the effect of advisory ties but not close friendship ties.</span></p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44765549","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: 6

Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility 财务启动、心理距离和承认财务误报是一个道德问题:财务报告责任的作用

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-10-01 DOI: 10.1016/j.aos.2022.101349

Nicholas C. Hunt , Mary B. Curtis , Jessica M. Rixom

{"title":"Financial priming, psychological distance, and recognizing financial misreporting as an ethical issue: The role of financial reporting responsibility","authors":"Nicholas C. Hunt , Mary B. Curtis , Jessica M. Rixom","doi":"10.1016/j.aos.2022.101349","DOIUrl":"10.1016/j.aos.2022.101349","url":null,"abstract":"<div><p>Prior research finds that financial priming (thinking about money) results in leniency toward unethical activities. This research suggests that accountants, because of frequent financial priming, may be prone to overlooking unethical acts. Construal level theory research further suggests that psychologically distant events (also common in accounting) may exacerbate financial priming's effects. Across three experiments, we explore the interactive effect of financial priming, psychological distance, and financial reporting responsibility on recognition of financial misreporting as an ethical issue. Consistent with past research, we find that financially (versus neutrally) primed businesspeople without prior financial reporting responsibility are less likely to recognize psychologically distant financial misreporting as an ethical issue. Importantly, however, we find that financially (versus neutrally) primed accountants and other business professionals with financial reporting responsibility consider psychologically distant financial misreporting to be more unethical. Preliminary process evidence suggests that, when exposed to psychologically distant financial misreporting, financially (versus neutrally) primed businesspeople with financial reporting responsibility focus more on protecting those who rely on accurate financial reports than on protecting the company committing the financial misreporting.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43980185","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: 3

Do auditors’ incentives affect materiality assessments of prior-period misstatements? 审计师的激励会影响前期错报的重要性评估吗?

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-08-01 DOI: 10.1016/j.aos.2021.101332

Brant Christensen , Roy Schmardebeck , Timothy Seidel

{"title":"Do auditors’ incentives affect materiality assessments of prior-period misstatements?","authors":"Brant Christensen , Roy Schmardebeck , Timothy Seidel","doi":"10.1016/j.aos.2021.101332","DOIUrl":"10.1016/j.aos.2021.101332","url":null,"abstract":"<div><p>We examine whether auditors' incentives affect materiality assessments of prior-period misstatements. Interviews with global network firm partners reveal consistency across firms in the process used to assess prior-period misstatements and highlight points in the process where judgments are most susceptible to auditors’ conscious or subconscious biases. In related empirical tests, we find that auditors assess misstatements as less material (i.e., misstatements are disclosed less prominently) when auditors face greater engagement risk (comprised of the risk of litigation and reputation loss) or have greater incentives to please important clients. These effects only occur when auditor incentives to avoid further litigation or client losses within an audit office are most salient and when the quantitative magnitude of the misstatement is in a range subject to greater professional judgment. Thus, we identify boundary conditions on the extent to which auditor incentives affect materiality judgments. Finally, additional tests suggest that neither local engagement partners nor professional practice partners are immune from these incentives. Our study should be informative to audit firms when designing and updating quality control structures.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46827333","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: 3

Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic 危机时期的预算和员工压力:来自Covid-19大流行的证据

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2022-08-01 DOI: 10.1016/j.aos.2022.101346

David S. Bedford , Roland F. Speklé , Sally K. Widener

{"title":"Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic","authors":"David S. Bedford , Roland F. Speklé , Sally K. Widener","doi":"10.1016/j.aos.2022.101346","DOIUrl":"10.1016/j.aos.2022.101346","url":null,"abstract":"<div><p>Prior research has shown that that management control practices change in response to global crises, yet we have little understanding of the behavioral consequences of these changes. The purpose of this study is to explore the behavioral effects that stem from crisis-induced changes to management control practices and the factors that intensify or diminish these effects. Using survey data from business unit managers in the Netherlands, our results show that firms tighten their budget controls in response to a negative impact of Covid-19. In turn, the tightening of budget controls is positively associated with employees' emotional exhaustion because of increased perceptions of role ambiguity and role conflict. We furthermore find that the effect of tighter budget controls on role ambiguity is mitigated when managers perceive that the budget controls are used in an enabling way prior to the crisis but heightened with increased trust in senior management. These results suggest that if firms use their budgets to help managers acquire a deeper understanding of their tasks and responsibilities, they are better able to respond to a negative shock and the accompanying tightening of budget controls, which helps mitigate the undesired behavioral response of increased role ambiguity and emotional exhaustion. Our findings also suggest that trust, which usually is beneficial to organizations, has a ‘dark’ side in that managers will push themselves harder to reciprocate the trust they have in their senior managers, which exacerbates the effect of tighter budget controls on role ambiguity and, in turn, emotional exhaustion.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S0361368222000137/pdfft?md5=e0f804e523a58a9b841896709ca5a6ff&pid=1-s2.0-S0361368222000137-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48069315","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: 19