Accounting Organizations and Society最新文献_第9页

The ESG stopping effect: Do investor reactions differ across the lifespan of ESG initiatives? ESG 停止效应：投资者的反应在 ESG 计划的整个生命周期中是否有所不同？

IF 3.6 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-03 DOI: 10.1016/j.aos.2023.101441

Shannon Garavaglia , Ben W. Van Landuyt , Brian J. White , Julie Irwin

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引用次数: 0

The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences 团队成员接近度和任务长度对审计人员对主管偏好的依赖的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101391

Stephen Kuselias , Christopher P. Agoglia , Elaine Ying Wang

{"title":"The effect of team member proximity and assignment length on audit staff reliance on a supervisor's preferences","authors":"Stephen Kuselias , Christopher P. Agoglia , Elaine Ying Wang","doi":"10.1016/j.aos.2022.101391","DOIUrl":"10.1016/j.aos.2022.101391","url":null,"abstract":"<div><p>With advances in technology (e.g., secure cloud storage and video conferencing), audit firms have increasingly been using geographically distributed auditors to staff engagements to improve resource utilization. However, such benefits may come at a cost if geographically distributed teams underperform co-located teams. To explore factors that could influence the relative effectiveness of distributed and co-located teams, we conduct an experiment to examine how team member proximity (distributed versus co-located) and assignment length (temporary versus continuing) jointly affect auditor judgment when subordinate auditors are given client-favorable guidance from their supervisor. Relying on the impression management and persuasion literatures, we predict and find that distributed auditors are less influenced by their supervisor's directional preferences than co-located auditors when they are on temporary assignment. As such, despite concerns about the effectiveness of distributed teams, we identify a setting in which it can be beneficial to utilize distributed auditors over co-located auditors. However, we also predict and find that distributed auditors tend to react more like co-located auditors when on continuing assignment. Further, we find that while distributed auditors on continuing assignment are more influenced by their supervisor's directional guidance than distributed auditors on temporary assignment, the opposite is true of co-located auditors.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"105 ","pages":"Article 101391"},"PeriodicalIF":4.7,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47956223","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: 2

You have been forewarned! The effects of risk management disclosures and disclosure tone on investors’ judgments 你已经得到了警告！风险管理披露和披露基调对投资者判断的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101400

Hun-Tong Tan , Feng Yeo

引用次数: 0

The effect of systems of management controls on honesty in managerial reporting 管理控制制度对管理报告诚信的影响

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101401

Aishwarrya Deore , Susanna Gallani , Ranjani Krishnan

{"title":"The effect of systems of management controls on honesty in managerial reporting","authors":"Aishwarrya Deore , Susanna Gallani , Ranjani Krishnan","doi":"10.1016/j.aos.2022.101401","DOIUrl":"10.1016/j.aos.2022.101401","url":null,"abstract":"<div><p>While budgetary controls with capital rationing are theoretically optimal and widespread in practice, empirical research documents their association with higher employee dishonesty compared to budgetary controls without rationing. In this study, we examine whether combining budgetary controls with mission statements in a system of management controls decreases employee dishonesty. We predict that the system's effect on dishonesty depends on the interaction of the social norms conveyed by each control instrument within the system. We study two types of budgetary controls that differ in whether they include budget rationing and two types of mission statements that differ in whether they emphasize integrity or financial values. We provide experimental evidence that mission statements reduce employee dishonesty more if combined with budget rationing controls than non-rationing budgetary controls. This effect is enhanced when the mission statement conveys a norm of integrity, as opposed to a norm of financial performance. Our results suggest that mission statements can mitigate the downsides of budget rationing, but this effect is less pronounced when the norms conveyed by each instrument are redundant.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"105 ","pages":"Article 101401"},"PeriodicalIF":4.7,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42860994","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

The assetization of baseball players: Instrumentalizing promise with signing bonuses and human capital contracts 棒球运动员的资产化:用签约奖金和人力资本合同将承诺工具化

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-02-01 DOI: 10.1016/j.aos.2022.101402

Pier-Luc Nappert, Maude Plante

引用次数: 4

Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees 员工持股与公司退出决策:对普通员工的跨国分析

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-01-01 DOI: 10.1016/j.aos.2022.101390

Jan C. Hennig , Carolin Ahrens , Jana Oehmichen , Michael Wolff

{"title":"Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees","authors":"Jan C. Hennig , Carolin Ahrens , Jana Oehmichen , Michael Wolff","doi":"10.1016/j.aos.2022.101390","DOIUrl":"10.1016/j.aos.2022.101390","url":null,"abstract":"<div><p>While multinational firms invest large amounts of money in employee stock ownership plans (ESOPs) to reduce turnover, there is little evidence regarding ESOPs' effectiveness in retaining rank-and-file employees and none on a global scale. Building on psychological ownership (PO) arguments, we predict that a rank-and-file employee's ESOP participation will be negatively associated with a firm exit decision and that this effect will be stronger in contextual settings that are more conducive to turnover. For our analysis, we used internal data from a large multinational firm covering 190,453 rank-and-file employees and approximately 650,000 employee years. We find that ESOP participation is associated with a lower likelihood of individual firm exit decisions. We also find this effect to be more pronounced in countries with favorable labor market conditions and lower uncertainty avoidance (UA). Additional tests support our argument that PO arising from ESOP participation is particularly important for rank-and-file employees, who often only invest small amounts. Overall, our study provides cross-country evidence regarding the retention effect of ESOP participation for rank-and-file employees.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"104 ","pages":"Article 101390"},"PeriodicalIF":4.7,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42865993","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

When law students think like audit litigation attorneys: Implications for experimental research 当法律系学生像审计诉讼律师一样思考时：对实验研究的启示

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-01-01 DOI: 10.1016/j.aos.2022.101399

Brian M. Goodson , Jonathan H. Grenier , Eldar Maksymov

{"title":"When law students think like audit litigation attorneys: Implications for experimental research","authors":"Brian M. Goodson , Jonathan H. Grenier , Eldar Maksymov","doi":"10.1016/j.aos.2022.101399","DOIUrl":"10.1016/j.aos.2022.101399","url":null,"abstract":"<div><p>Prior research suggests that drivers of audit litigation periodically change, requiring continuing research to understand them. Yet, our understanding of the factors influencing the judgments of audit litigation attorneys—who resolve most audit disputes via settlement—remains limited, primarily due to the limited availability of these attorneys for experimental research. We seek to remedy this impediment by examining judgments of audit litigation attorneys, law professors, and law students to assess whether law students—an accessible pool of participants with technical legal knowledge—can proxy for audit litigation attorneys in some settings. Our results suggest that law students can reasonably proxy for audit litigation attorneys in decision settings more reliant on the application of <em>technical</em> legal knowledge primarily acquired in law school, relative to the application of <em>strategic</em> legal knowledge primarily acquired through legal experience. We validate a theoretical model and provide guidance on when law students should and should not be used as proxies. Our findings open fruitful avenues for future research of important audit litigation topics that have not been sufficiently examined, likely due to researchers’ lack of access to audit litigation attorneys.</p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"104 ","pages":"Article 101399"},"PeriodicalIF":4.7,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43675718","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

The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization 会计实践的文化领域:制度化和超越组织的会计变化

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-01-01 DOI: 10.1016/j.aos.2022.101379

Keith Robson , Mahmoud Ezzamel

{"title":"The cultural fields of accounting practices: Institutionalization and accounting changes beyond the organization","authors":"Keith Robson , Mahmoud Ezzamel","doi":"10.1016/j.aos.2022.101379","DOIUrl":"10.1016/j.aos.2022.101379","url":null,"abstract":"<div><p>Research interest in the institutionalization of accounting has risen appreciably in the past twenty years. Much of this work has been occupied with regulations and professional norms, often in individual firm settings. However, social spaces around, i.e., institutional fields, and beyond corporations, regulatory agencies and professional organizations are important in the process of accounting innovation and transformation. This paper draws attention to these social spaces by developing the concept of <em>the cultural fields of accounting practices</em><span> as an institutional field level analysis that has so far been relatively neglected in the accounting literature. In developing this concept, we outline how we define and characterise cultural fields, emphasizing their cultural-cognitive character, their lack of formal governance, their dispersion and the varying social space they can inhabit (from bounded technology fields to global ‘world culture’ Meyer, 2009; Lechner & Boli, 2005). Our term ‘cultural fields’ references both the wider, field-level processes that are not captured by a focus upon professional norms and state regulations, and the ‘cultural-cognitive’ character of cultural field-level processes that we argue merit wider consideration in accounting research. We identify three linked features of the cultural fields of accounting practices: the dispersed sites of the cultural production of accounting; the diverse, shifting and hybridised logics; and the role of arbiters of tastes and the carriers of ‘best practices’. We draw on these key features to discuss and offer examples of researching accounting that would address these processes of accounting development and institutionalization.</span></p></div>","PeriodicalId":48379,"journal":{"name":"Accounting Organizations and Society","volume":"104 ","pages":"Article 101379"},"PeriodicalIF":4.7,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45162819","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: 5

When and why tangible rewards can motivate greater effort than cash rewards: An analysis of four attribute differences 有形奖励何时以及为什么能比现金奖励激励更大的努力：四个属性差异的分析

IF 4.7 2区管理学

Accounting Organizations and Society Pub Date : 2023-01-01 DOI: 10.1016/j.aos.2022.101389

Jongwoon (Willie) Choi , Adam Presslee

引用次数: 1

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":"103 ","pages":"Article 101369"},"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