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Publisher: Elsevier   (Total: 3162 journals)

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Showing 1 - 200 of 3162 Journals sorted alphabetically
A Practical Logic of Cognitive Systems     Full-text available via subscription   (Followers: 9)
AASRI Procedia     Open Access   (Followers: 15)
Academic Pediatrics     Hybrid Journal   (Followers: 33, SJR: 1.655, CiteScore: 2)
Academic Radiology     Hybrid Journal   (Followers: 23, SJR: 1.015, CiteScore: 2)
Accident Analysis & Prevention     Partially Free   (Followers: 95, SJR: 1.462, CiteScore: 3)
Accounting Forum     Hybrid Journal   (Followers: 25, SJR: 0.932, CiteScore: 2)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 36, SJR: 1.771, CiteScore: 3)
Achievements in the Life Sciences     Open Access   (Followers: 5)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 7)
Acta Astronautica     Hybrid Journal   (Followers: 411, SJR: 0.758, CiteScore: 2)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 2)
Acta Biomaterialia     Hybrid Journal   (Followers: 27, SJR: 1.967, CiteScore: 7)
Acta Colombiana de Cuidado Intensivo     Full-text available via subscription   (Followers: 2)
Acta de Investigación Psicológica     Open Access   (Followers: 3)
Acta Ecologica Sinica     Open Access   (Followers: 10, SJR: 0.18, CiteScore: 1)
Acta Haematologica Polonica     Free   (Followers: 1, SJR: 0.128, CiteScore: 0)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.661, CiteScore: 2)
Acta Materialia     Hybrid Journal   (Followers: 251, SJR: 3.263, CiteScore: 6)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.504, CiteScore: 1)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.542, CiteScore: 1)
Acta Oecologica     Hybrid Journal   (Followers: 12, SJR: 0.834, CiteScore: 2)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription  
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 2, SJR: 0.307, CiteScore: 0)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 1, SJR: 1.793, CiteScore: 6)
Acta Poética     Open Access   (Followers: 4, SJR: 0.101, CiteScore: 0)
Acta Psychologica     Hybrid Journal   (Followers: 27, SJR: 1.331, CiteScore: 2)
Acta Sociológica     Open Access   (Followers: 1)
Acta Tropica     Hybrid Journal   (Followers: 6, SJR: 1.052, CiteScore: 2)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 3, SJR: 0.374, CiteScore: 1)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 2)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 3, SJR: 0.344, CiteScore: 1)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 1)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 6, SJR: 0.19, CiteScore: 0)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 3)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 6)
Acute Pain     Full-text available via subscription   (Followers: 14, SJR: 2.671, CiteScore: 5)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.53, CiteScore: 4)
Addictive Behaviors     Hybrid Journal   (Followers: 16, SJR: 1.29, CiteScore: 3)
Addictive Behaviors Reports     Open Access   (Followers: 8, SJR: 0.755, CiteScore: 2)
Additive Manufacturing     Hybrid Journal   (Followers: 9, SJR: 2.611, CiteScore: 8)
Additives for Polymers     Full-text available via subscription   (Followers: 22)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 150, SJR: 4.09, CiteScore: 13)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.167, CiteScore: 4)
Advanced Powder Technology     Hybrid Journal   (Followers: 17, SJR: 0.694, CiteScore: 3)
Advances in Accounting     Hybrid Journal   (Followers: 8, SJR: 0.277, CiteScore: 1)
Advances in Agronomy     Full-text available via subscription   (Followers: 12, SJR: 2.384, CiteScore: 5)
Advances in Anesthesia     Full-text available via subscription   (Followers: 28, SJR: 0.126, CiteScore: 0)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 2)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 10, SJR: 0.992, CiteScore: 1)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 11, SJR: 1.551, CiteScore: 4)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 23, SJR: 2.089, CiteScore: 5)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 14, SJR: 0.572, CiteScore: 2)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.61, CiteScore: 7)
Advances in Botanical Research     Full-text available via subscription   (Followers: 2, SJR: 0.686, CiteScore: 2)
Advances in Cancer Research     Full-text available via subscription   (Followers: 32, SJR: 3.043, CiteScore: 6)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 8, SJR: 1.453, CiteScore: 2)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 1.992, CiteScore: 5)
Advances in Cell Aging and Gerontology     Full-text available via subscription   (Followers: 3)
Advances in Cellular and Molecular Biology of Membranes and Organelles     Full-text available via subscription   (Followers: 12)
Advances in Chemical Engineering     Full-text available via subscription   (Followers: 27, SJR: 0.156, CiteScore: 1)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.713, CiteScore: 1)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 10, SJR: 1.316, CiteScore: 2)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 29, SJR: 1.562, CiteScore: 3)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 19, SJR: 1.977, CiteScore: 8)
Advances in Computers     Full-text available via subscription   (Followers: 14, SJR: 0.205, CiteScore: 1)
Advances in Dermatology     Full-text available via subscription   (Followers: 15)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 12)
Advances in Digestive Medicine     Open Access   (Followers: 9)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 25)
Advances in Ecological Research     Full-text available via subscription   (Followers: 44, SJR: 2.524, CiteScore: 4)
Advances in Engineering Software     Hybrid Journal   (Followers: 28, SJR: 1.159, CiteScore: 4)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 44, SJR: 5.39, CiteScore: 8)
Advances in Exploration Geophysics     Full-text available via subscription   (Followers: 1)
Advances in Fluorine Science     Full-text available via subscription   (Followers: 9)
Advances in Food and Nutrition Research     Full-text available via subscription   (Followers: 58, SJR: 0.591, CiteScore: 2)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 16)
Advances in Genetics     Full-text available via subscription   (Followers: 16, SJR: 1.354, CiteScore: 4)
Advances in Genome Biology     Full-text available via subscription   (Followers: 8, SJR: 12.74, CiteScore: 13)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 1.193, CiteScore: 3)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 21, SJR: 0.368, CiteScore: 1)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 12, SJR: 0.749, CiteScore: 3)
Advances in Human Factors/Ergonomics     Full-text available via subscription   (Followers: 22)
Advances in Imaging and Electron Physics     Full-text available via subscription   (Followers: 2, SJR: 0.193, CiteScore: 0)
Advances in Immunology     Full-text available via subscription   (Followers: 36, SJR: 4.433, CiteScore: 6)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 1.163, CiteScore: 2)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 2, SJR: 1.938, CiteScore: 3)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 6, SJR: 0.176, CiteScore: 0)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 3)
Advances in Life Course Research     Hybrid Journal   (Followers: 8, SJR: 0.682, CiteScore: 2)
Advances in Lipobiology     Full-text available via subscription   (Followers: 1)
Advances in Magnetic and Optical Resonance     Full-text available via subscription   (Followers: 9)
Advances in Marine Biology     Full-text available via subscription   (Followers: 17, SJR: 0.88, CiteScore: 2)
Advances in Mathematics     Full-text available via subscription   (Followers: 11, SJR: 3.027, CiteScore: 2)
Advances in Medical Sciences     Hybrid Journal   (Followers: 6, SJR: 0.694, CiteScore: 2)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.158, CiteScore: 3)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 22)
Advances in Molecular and Cellular Endocrinology     Full-text available via subscription   (Followers: 8)
Advances in Molecular Toxicology     Full-text available via subscription   (Followers: 7, SJR: 0.182, CiteScore: 0)
Advances in Nanoporous Materials     Full-text available via subscription   (Followers: 3)
Advances in Oncobiology     Full-text available via subscription   (Followers: 1)
Advances in Organ Biology     Full-text available via subscription   (Followers: 1)
Advances in Organometallic Chemistry     Full-text available via subscription   (Followers: 17, SJR: 1.875, CiteScore: 4)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 7, SJR: 0.174, CiteScore: 0)
Advances in Parasitology     Full-text available via subscription   (Followers: 5, SJR: 1.579, CiteScore: 4)
Advances in Pediatrics     Full-text available via subscription   (Followers: 24, SJR: 0.461, CiteScore: 1)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 11)
Advances in Pharmacology     Full-text available via subscription   (Followers: 16, SJR: 1.536, CiteScore: 3)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.574, CiteScore: 1)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.109, CiteScore: 1)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 9)
Advances in Plant Pathology     Full-text available via subscription   (Followers: 5)
Advances in Porous Media     Full-text available via subscription   (Followers: 5)
Advances in Protein Chemistry     Full-text available via subscription   (Followers: 18)
Advances in Protein Chemistry and Structural Biology     Full-text available via subscription   (Followers: 20, SJR: 0.791, CiteScore: 2)
Advances in Psychology     Full-text available via subscription   (Followers: 63)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 6, SJR: 0.371, CiteScore: 1)
Advances in Radiation Oncology     Open Access   (Followers: 1, SJR: 0.263, CiteScore: 1)
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 3, SJR: 0.101, CiteScore: 0)
Advances in Space Biology and Medicine     Full-text available via subscription   (Followers: 6)
Advances in Space Research     Full-text available via subscription   (Followers: 396, SJR: 0.569, CiteScore: 2)
Advances in Structural Biology     Full-text available via subscription   (Followers: 5)
Advances in Surgery     Full-text available via subscription   (Followers: 10, SJR: 0.555, CiteScore: 2)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 33, SJR: 2.208, CiteScore: 4)
Advances in Veterinary Medicine     Full-text available via subscription   (Followers: 17)
Advances in Veterinary Science and Comparative Medicine     Full-text available via subscription   (Followers: 13)
Advances in Virus Research     Full-text available via subscription   (Followers: 5, SJR: 2.262, CiteScore: 5)
Advances in Water Resources     Hybrid Journal   (Followers: 47, SJR: 1.551, CiteScore: 3)
Aeolian Research     Hybrid Journal   (Followers: 6, SJR: 1.117, CiteScore: 3)
Aerospace Science and Technology     Hybrid Journal   (Followers: 341, SJR: 0.796, CiteScore: 3)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.42, CiteScore: 2)
African J. of Emergency Medicine     Open Access   (Followers: 6, SJR: 0.296, CiteScore: 0)
Ageing Research Reviews     Hybrid Journal   (Followers: 11, SJR: 3.671, CiteScore: 9)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 450, SJR: 1.238, CiteScore: 3)
Agri Gene     Hybrid Journal   (Followers: 1, SJR: 0.13, CiteScore: 0)
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 17, SJR: 1.818, CiteScore: 5)
Agricultural Systems     Hybrid Journal   (Followers: 31, SJR: 1.156, CiteScore: 4)
Agricultural Water Management     Hybrid Journal   (Followers: 42, SJR: 1.272, CiteScore: 3)
Agriculture and Agricultural Science Procedia     Open Access   (Followers: 3)
Agriculture and Natural Resources     Open Access   (Followers: 3)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 57, SJR: 1.747, CiteScore: 4)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.589, CiteScore: 3)
Air Medical J.     Hybrid Journal   (Followers: 6, SJR: 0.26, CiteScore: 0)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.19, CiteScore: 0)
Alcohol     Hybrid Journal   (Followers: 11, SJR: 1.153, CiteScore: 3)
Alcoholism and Drug Addiction     Open Access   (Followers: 9)
Alergologia Polska : Polish J. of Allergology     Full-text available via subscription   (Followers: 1)
Alexandria Engineering J.     Open Access   (Followers: 1, SJR: 0.604, CiteScore: 3)
Alexandria J. of Medicine     Open Access   (Followers: 1, SJR: 0.191, CiteScore: 1)
Algal Research     Partially Free   (Followers: 11, SJR: 1.142, CiteScore: 4)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 2)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.504, CiteScore: 1)
Allergology Intl.     Open Access   (Followers: 5, SJR: 1.148, CiteScore: 2)
Alpha Omegan     Full-text available via subscription   (SJR: 3.521, CiteScore: 6)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 9, SJR: 0.201, CiteScore: 1)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 52, SJR: 4.66, CiteScore: 10)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 4, SJR: 1.796, CiteScore: 4)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 4, SJR: 1.108, CiteScore: 3)
Ambulatory Pediatrics     Hybrid Journal   (Followers: 6)
American Heart J.     Hybrid Journal   (Followers: 50, SJR: 3.267, CiteScore: 4)
American J. of Cardiology     Hybrid Journal   (Followers: 54, SJR: 1.93, CiteScore: 3)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 45, SJR: 0.604, CiteScore: 1)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 10)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 14, SJR: 1.524, CiteScore: 3)
American J. of Human Genetics     Hybrid Journal   (Followers: 34, SJR: 7.45, CiteScore: 8)
American J. of Infection Control     Hybrid Journal   (Followers: 28, SJR: 1.062, CiteScore: 2)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 35, SJR: 2.973, CiteScore: 4)
American J. of Medicine     Hybrid Journal   (Followers: 46)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3, SJR: 1.967, CiteScore: 2)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 210, SJR: 2.7, CiteScore: 4)
American J. of Ophthalmology     Hybrid Journal   (Followers: 64, SJR: 3.184, CiteScore: 4)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 5, SJR: 0.265, CiteScore: 0)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.289, CiteScore: 1)
American J. of Otolaryngology     Hybrid Journal   (Followers: 25, SJR: 0.59, CiteScore: 1)
American J. of Pathology     Hybrid Journal   (Followers: 28, SJR: 2.139, CiteScore: 4)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 28, SJR: 2.164, CiteScore: 4)
American J. of Surgery     Hybrid Journal   (Followers: 38, SJR: 1.141, CiteScore: 2)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 12, SJR: 0.767, CiteScore: 1)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 7)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.144, CiteScore: 3)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 62, SJR: 0.138, CiteScore: 0)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 17, SJR: 0.411, CiteScore: 1)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 3, SJR: 0.277, CiteScore: 0)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription  
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 5, SJR: 4.849, CiteScore: 10)
Analytica Chimica Acta     Hybrid Journal   (Followers: 42, SJR: 1.512, CiteScore: 5)
Analytical Biochemistry     Hybrid Journal   (Followers: 176, SJR: 0.633, CiteScore: 2)
Analytical Chemistry Research     Open Access   (Followers: 11, SJR: 0.411, CiteScore: 2)
Analytical Spectroscopy Library     Full-text available via subscription   (Followers: 11)
Anesthésie & Réanimation     Full-text available via subscription   (Followers: 2)
Anesthesiology Clinics     Full-text available via subscription   (Followers: 23, SJR: 0.683, CiteScore: 2)
Angiología     Full-text available via subscription   (SJR: 0.121, CiteScore: 0)
Angiologia e Cirurgia Vascular     Open Access   (Followers: 1, SJR: 0.111, CiteScore: 0)
Animal Behaviour     Hybrid Journal   (Followers: 194, SJR: 1.58, CiteScore: 3)

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Journal Cover
Accounting, Organizations and Society
Journal Prestige (SJR): 1.771
Citation Impact (citeScore): 3
Number of Followers: 36  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0361-3682
Published by Elsevier Homepage  [3162 journals]
  • The interplay between strategic risk profiles and presentation format on
           managers' strategic judgments using the balanced scorecard
    • Abstract: Publication date: Available online 6 July 2018Source: Accounting, Organizations and SocietyAuthor(s): Mandy M. Cheng, Kerry A. Humphreys, Yichelle Y. Zhang Managers are increasingly aware that strategic judgments need to be made in the context of risk assessments. It has been proposed that strategic performance management systems, such as the balanced scorecard (BSC), offer a useful framework for integrating strategic risk and performance information to provide managers with a more comprehensive overview of their strategy. In this study, we conduct an experiment to investigate whether integrating strategic risk information in a BSC affects managers' responses to different strategic risk profiles when making strategy evaluation and recommendation judgments. Specifically, we provide strategic risk information either as a stand-alone list (a stand-alone approach), or incorporated in a BSC (an integrated approach). We also vary the risk profile of the strategy provided, by manipulating whether the strategy has relatively higher risks associated with performance drivers (high performance driver risks) or relatively higher risks associated with performance outcomes (high performance outcome risks). Our results show that managers make less favorable strategy evaluation and recommendation judgments with high performance driver risks than with high performance outcome risks when strategic risk information is integrated in a BSC, but not when the strategic risks are presented as a stand-alone list. While we find a significant difference in strategic risk profile effects between the two presentation formats for strategy recommendation judgments, this difference is not significant for strategy evaluation judgments. Overall, our study shows that how organizations choose to combine the reporting of strategic risk and performance information is important for managers making strategic judgments.
       
  • Accounting for tacit coordination: The passing of accounts and the broader
           case for accounting theory
    • Abstract: Publication date: Available online 29 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Hendrik Vollmer Tacit coordination is a pervasive aspect of accounting practice. This paper teases out insights on tacit coordination from existing scholarship, starting with studies of everyday life accounting, then turning to professional practice. It develops an understanding that, in the application of rules and accounting standards, in producing, framing, auditing and using statements, records, apologies or excuses, accounting practitioners tacitly coordinate towards the passing of accounts. This passing can be articulated in terms of structures, agencies and processes of tacit coordination involved in making accounting happen. The implications of this understanding of accounting practice and the importance of the wider domain of enquiry it is indicating are discussed with respect to the stewardship position of accounting professionals and the further development of accounting theory. The passing of accounts charges accounting practitioners with the stewardship of silence and indicates a broader case for accounting theory to address the full continuum of accounting practices. One vital role of such theory is to offer antidotes against the idea that any account, any slice of information, or any amount of ‘big data’, could speak for itself – or that it should.
       
  • The LAAPs that foster productive conversations and the crebit that
           undermines them
    • Abstract: Publication date: Available online 27 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Robert Bloomfield People who use venues for productive conversations impose norms (“LAAPs”) encouraging statements that are meaningful, relevant, honest, understandable, diplomatic, engaging, helpful, and supportive of the long-term success of the venue. Statements that undermine productivity by falling short on some of these characteristics without sufficient strength on others are excluded, policed and punished as “crebit”. I describe a variety of LAAPs and their crebit, use the framework to offer testable predictions about when speech will be punished as crebit, and propose some exclusions that would allow more productive conversations online and about the limits of speech on campus.
       
  • Constituting the governable NGO: The correlation between conduct and
           counter-conduct in the evolution of funder-NGO accountability relations
    • Abstract: Publication date: Available online 23 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Roel Boomsma, Brendan O'Dwyer This paper mobilises a governmentality framing drawing on Miller and Rose (1990) and Rose and Miller (1992) to examine how fluctuating rationalities and programmes of government shaped the construction of accountability over several decades in the relationship between Dutch development NGOs and their governmental funder. It unveils a dynamic, mutually constitutive interrelationship between an assortment of NGO accountability technologies and the shifting rationalities and programmes that underpinned their emergence and adoption. We show how a rationale idealising improved NGO accountability through quality improvement underwent constant modification in a context where programmes seeking to facilitate this ideal were congenitally failing and continually altered. Within these efforts to shape the conduct of NGOs we call attention to the constitutive role of NGO ‘counter-conduct’ – conduct by NGOs motivated by a desire to be governed differently (Foucault, 2007). We uncover what Foucault (2007) refers to as the “correlation between conduct and counter-conduct” (p. 196) in the process through which accountability technologies were mutually moulded in the interactions between NGOs and their governmental funder; a correlation frequently overlooked in analyses of governmentality. We unearth five interrelated forms of NGO counter-conduct - associating self-governance with good governance; concentrating engagement at the programmatic level; pre-emption; ‘working around’ core programmatic aims; and aligning the ‘rules of competition’ with existing expertise. We illustrate how this counter-conduct was initially, albeit not ultimately, constitutive of governmentality as it stimulated shifts towards programmatic aims of cost consciousness, increased professionalisation, and enhanced NGO cooperation. Within this process, the creation of competition for funding among NGOs emerged as an objective of accountability thereby offering a counterpoint to prior research which frequently perceives competition for funding as an explanation for increased attention to NGO accountability.
       
  • Performance measurement systems as generators of cognitive conflict in
           ambidextrous firms
    • Abstract: Publication date: Available online 21 June 2018Source: Accounting, Organizations and SocietyAuthor(s): David S. Bedford, Josep Bisbe, Breda Sweeney This study explores the decision-facilitating role of performance measurement systems (PMSs) in firms attempting to translate competence ambidexterity (i.e., the simultaneous pursuit of exploration and exploitation) into innovation ambidexterity outcomes (i.e., the achievement of both radical and incremental innovations). Drawing on paradox and organisational conflict literature, this study emphasises the role of cognitive conflict, generated by PMSs, in shaping the relationships between competence ambidexterity and innovation ambidexterity. Based on survey data from a sample of 90 Irish firms, our findings indicate that competence ambidexterity is associated with (a) the choice to have a balanced set of performance measures, and (b) the use of PMSs for frequent and intensive debate between top managers. Furthermore, the study reveals that these choices are interdependent, as they function as complements in generating cognitive conflict, which in turn drives the realisation of innovation ambidexterity outcomes. The results also show that cognitive conflict is not directly associated with the development of competence ambidexterity, but is instead generated through the conjoint action of a balanced PMS design and the use of PMSs for intensive debate. Overall, this study demonstrates the interdependent nature of choices concerning the design and use of PMSs, and the significant role of PMSs as generators of cognitive conflict in firms attempting to achieve ambidexterity.
       
  • Informational environments and the relative information content of analyst
           recommendations and insider trades
    • Abstract: Publication date: Available online 21 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Sean Wang Analysts and insiders increase price informativeness by revealing new information to financial markets, and prior work has shown that these parties hold both firm-specific and aggregate information. This study examines how the level of informational efficiency with respect to a stock price's firm and industry-level information environment can differently mediate the information content of analyst recommendations and insider trades. I find that (1) the decrease in information revealed by insider trades is larger than that from analyst recommendations when a stock's price is more efficient with respect to firm-specific information, while (2) the increase in information revealed by analyst recommendations is larger than that from insider trades when a stock's price is less efficient with respect to industry-level information. Taken together, my results indicate that analysts (insiders) may have relative informational expertise with regards to industry (firm) information, and that both appear to rely on their specific expertise when informing prices.
       
  • Enhancing auditors' critical thinking in audits of complex estimates
    • Abstract: Publication date: Available online 15 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Anthony C. Bucaro Audit practitioners, standards, and regulators continually emphasize the importance of professional judgment in the audit of complex processes and financial estimates. Despite this increasing call for more thoughtful analysis, research and inspection reports seem to suggest that auditors tend to make mechanistic audit decisions in such situations. This experiment evaluates auditor participants' improved application of professional judgment in the audit of complex estimates when taught a specific critical thinking methodology from system dynamics. Results indicate that emphasizing the use of professional judgment is not sufficient to decrease auditors' mechanistic mentality. As expected, however, auditors primed to take a systems-thinking perspective are better able to evaluate the complexity of the situation and to more effectively apply professional judgment. These results suggest that the goal of improving professional judgment can be achieved with an underlying change to the way auditors think.
       
  • PCAOB guidance and audits of fair values for Level 2 investments
    • Abstract: Publication date: Available online 12 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Scott A. Emett, Robert Libby, Mark W. Nelson Investments that are classified as Level 2 within the fair value hierarchy account for approximately 92 percent of US banks' fair value assets. We report an experiment that examines how experienced auditors apply current PCAOB guidance when auditing portfolios of these assets. We hypothesize and find that, depending on how overstatement is distributed within a portfolio, current PCAOB guidance leads auditors to make adjustments that are predictably larger or smaller than the aggregate overstatement in the portfolio. Auditors are more likely to follow PCAOB guidance when doing so leads to lower audit adjustments and higher client income. We also predict and find that auditors identify some patterns of overstatement as indicative of management bias, but not others. However, management-bias assessments do not affect auditors' adjustment decisions as standards imply they should, even when auditors are prompted to consider management bias. Together, these results highlight a potential deficiency in current auditing guidance that managers could exploit by strategically locating overstatements within securities with larger book values or by spreading those overstatements across many securities within a portfolio. We suggest changes to current PCAOB guidance which may reduce these effects.
       
  • How fair value is both market-based and entity-specific: The
           irreducibility of value constellations to market prices
    • Abstract: Publication date: Available online 12 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Shaul Hayoun The objective of this paper is to problematise the fundamental assumption, shared by standard-setters and extant literature, and one that is taken-for-granted in the recent debate on accounting financialisation, that “fair value is a market-based measurement, not an entity-specific measurement” (IFRS 13.2). The paper shows how it is both. This is done by stepping outside the conventional disciplinary resources of accounting – economics and finance – and mobilising an alternative value framework: Ferdinand de Saussure's semiology. Semiology's value is a two-dimensional constellation, i.e. a relational product of other values in the system (the market) and in the statement (the firm). With this framework, the paper analyses measurement practices prescribed by IASB's guidance to explicate its underlying implicit concepts as distinct from those formally proclaimed in IASB's recent Conceptual Framework Exposure Draft (CFED). Such analysis leads to two main insights. First, the entity-specific perspective is reframed as sensitivity to interrelations between value-bearers in the statement, thus avoiding the frequently assumed though contestable dichotomy between present objective facts (market) and subjective estimation of the future (entity-specific). Second, fair value measurement is shown to incorporate – in a manner that is inherent to the standard-setter's own perspective and not merely as a matter of imperfect implementation – both market-based and entity-specific dimensions. IASB's measurement practices are more in line with semiology's framework of two complementary inputs (the market and the entity), than with the CFED's two dichotomous outputs (fair value or value-in-use), and the market/entity contrast is thus conceptually fractured.
       
  • Staff auditors' proclivity for computer-mediated communication with
           clients and its effect on skeptical behavior
    • Abstract: Publication date: Available online 8 June 2018Source: Accounting, Organizations and SocietyAuthor(s): G. Bradley Bennett, Richard C. Hatfield A questioning nature and professional skepticism are fundamental requirements for auditors to conduct high quality audits and facilitate appropriate financial reporting. This study considers whether computer-mediated communication (CMC) reduces auditors' questioning during interactions with the client, compared to face-to-face (FTF) communication. We also examine how nonverbal cues commonly associated with deception affect auditors' skeptical behavior. Based on partner interviews and a survey comparing partners/managers with staff, we find that partners are concerned with the increased use of CMC for a variety of reasons, and that staff are more comfortable using CMC in a wider array of audit settings than are managers and partners. Experimental results based on Social Presence Theory (SPT) demonstrate that FTF interactions include more content and follow-up questions (a key aspect of skepticism) than CMC. Additionally, auditors engage in fewer relationship-building statements when communicating electronically. Also consistent with SPT, auditors communicating electronically request more documentation, though they ask fewer questions in general. Finally, using a unique measure of auditor skepticism based on revealed behavior, we find that auditors were more skeptical if the controller displayed nonverbal cues associated with deception, than when these specific cues were not present or not observable (CMC). Our findings suggest that communication mediums with reduced channels (e.g., no audio or visual channels), such as CMC, are less appropriate for complex and unique problem solving tasks. When paired with the concern that younger staff auditors are more likely to engage in CMC, skeptical behavior could be stunted in the modern audit environment, impacting financial statement quality.
       
  • To control and build trust: How managers use organizational controls and
           trust-building activities to motivate subordinate cooperation
    • Abstract: Publication date: Available online 7 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Chris P. Long This paper describes how managers attempt to motivate subordinate cooperation through the actions they take to apply controls and build trust. Results obtained from interviews and a survey of practicing managers detail how managers work to motivate particular types of subordinate cooperation using specific forms of control and demonstrations of their trustworthiness. These results also indicate that relationships between the forms of cooperation managers seek to promote and their demonstrations of trustworthiness are mediated by the controls they apply. Three relationships are identified in this study. Managers' applications of results controls mediate the relationship between their desires to motivate superior-subordinate work coordination and their demonstrations of reliability; 2. Managers' applications of action controls mediate the relationship between their desires to motivate subordinate job engagement and their demonstrations of competence; 3. Managers' applications of personnel controls mediate the relationship between their desires to motivate positive interpersonal relationships with their subordinates and their demonstrations of benevolence. These findings advance our knowledge of fundamental relationships in control-trust dynamics by presenting observations of managers' trust-building activities, displaying how managers' trust-building activities are related to the controls they apply, and delineating how managers attempt to motivate subordinate cooperation through applications of particular forms of controls and demonstrations of their trustworthiness.
       
  • Microaccountability and biopolitics: Microfinance in a Sri Lankan village
    • Abstract: Publication date: Available online 1 June 2018Source: Accounting, Organizations and SocietyAuthor(s): Chandana Alawattage, Cameron Graham, Danture Wickramasinghe Based on a micro-level study of microfinance, this paper explores how basic accounting technologies and interpersonal accountability are used to make lending to poor village women profitable and low risk. We argue that “microaccountability,” our term for the structuring and formalization of convivial relationships into a capillary system of accountability, must be recognized as a central tool of social governance under neoliberalism. Our field research in Sri Lanka allows us to analyse how microaccountability is employed by for-profit banks to create from poor villagers a legion of bankable individual entrepreneurs, trained to invigilate each other's savings and credit behaviours. Using the theoretical lens of biopolitics, we show how microaccountability enables the extension of the finance industry into untapped sectors of the global population.
       
  • Strategic delegation, stock options, and investment hold-up problems
    • Abstract: Publication date: Available online 28 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Dae-Hee Yoon In vertical relationships, when a contract is incomplete, underinvestment problems can arise because a seller's sunk investment costs are ignored in ex post negotiation with a buyer. In this situation, this research examines how the seller's strategic delegation in bargaining using stock options can mitigate the investment hold-up problem in vertical relationships. Under the strategic delegation in bargaining using stock options, the investment cost is not sunk and it is a relevant cost from a manager's perspective because the sunk investment cost is now reversible depending on the manager's exercise decision of stock options. Thus, under the strategic delegation, the reversible sunk costs become relevant costs in the ex post negotiation and the relevant investment costs increase transaction price in the negotiation. The resulting increased transaction price improves the seller's profit, and the improved return on investment induces the first-best level of investment by the seller firm. Unlike previous research, the first-best level of investment can be achieved without relying on any ex ante agreement and renegotiation. The bargaining effect of stock options is robust so that the first-best result can be still obtained when an endogenous exercise price, bilateral investments, cooperative investments, and a simple moral hazard problem are considered.
       
  • Firm communication and investor response: A framework and discussion
           integrating social media
    • Abstract: Publication date: Available online 26 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Elizabeth Blankespoor I provide a general framework of firms’ financial communication process and investor response to information, moving from disclosure through dissemination to investor response and management response. I then discuss the entrance of social media into firm communications, highlighting both classic and unique aspects of social media in the communication process. I place Cade (2018) in this literature and discuss areas ripe for future research. Finally, I encourage researchers interested in social media to acknowledge and embrace the unique opportunities and challenges in this area.
       
  • The influence of a good relationship between the internal audit and
           information security functions on information security outcomes
    • Abstract: Publication date: Available online 25 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Paul John Steinbart, Robyn L. Raschke, Graham Gal, William N. Dilla Given the increasing financial impact of cybercrime, it has become critical for companies to manage information security risk. The practitioner literature has long argued that the internal audit function (IAF) can play an important role both in providing assurance with respect to information security and in generating insights about how to improve the organization's information security. Nevertheless, there is scant empirical evidence to support this belief. Using a unique data set, this study examines how the quality of the relationship between the internal audit and the information security functions affects objective measures of the overall effectiveness of an organization's information security efforts. The quality of this relationship has a positive effect on the number of reported internal control weaknesses and incidents of noncompliance, as well as on the numbers of security incidents detected, both before and after they caused material harm to the organization. In addition, we find that higher levels of management support for information security and having the chief information security officer (CISO) report independently of the IT function have a positive effect on the quality of the relationship between the internal audit and information security functions.
       
  • Testing auditor-client interactions without letting auditors and clients
           fully interact: Comments on Bennett and Hatfield (2018)
    • Abstract: Publication date: Available online 24 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Steven J. Kachelmeier Bennett and Hatfield (2018) conduct a role-playing experiment that provides important evidence on how face-to-face communication enhances the professional skepticism of auditors' inquiries, relative to written (email) communication. However, their study captures only part of the richness of auditor-client communication, with findings that could possibly interact with the effects of computer-mediated communication on the propensity for auditors to undertake an inquiry (e.g., Bennett & Hatfield, 2013) or on how client personnel choose to respond (e.g., Saiewitz & Kida, 2018). Experiments of this nature are limited by the fact that participants play only one role, with the other role fixed by design. This commentary challenges future researchers to push the frontier beyond these settings by considering the potential for truly interactive studies that examine how auditor and client personnel respond to each other.
       
  • Unpacking the disclosure package: Using experiments to investigate
           investor reactions to narrative disclosures
    • Abstract: Publication date: Available online 18 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Marlys Gascho Lipe In this commentary on “Do features that associate managers with a message magnify investor's reactions to narrative disclosures'” by Asay, Libby, and Rennekamp (2018), I discuss issues regarding the experimental methods commonly used to study the effects of narrative financial disclosures. First, I suggest a broader view of the complementarity of experimental and archival research. Second, experimental methods provide an opportunity to design materials that use minimal representations of phenomena of interest or to use a broader, 360°, approach in depicting the phenomena; I argue the latter approach is a valid option. Third, I note concerns about the ubiquitous “process” or mediation testing in many financial accounting experiments. Fourth, I argue that the use of online participant population can be improved through better screening, to parallel the screening we use with student participant groups. Fifth, I summarize comments by conference participants that questioned the source of corporate disclosure style choices and investor style expectations. The paper concludes with a call for a framework to organize and understand the myriad of financial disclosure style choices made by firm management.
       
  • The effects of measurement basis and slack benefits on honesty in budget
           reporting
    • Abstract: Publication date: Available online 18 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Bryan K. Church, Xi (Jason) Kuang, Yuebing (Sarah) Liu In this study, we experimentally investigate how managers' budget reporting behavior is influenced by two important features of the budgeting system: the measurement basis used in budget preparation (i.e., whether managers make budget reports in financial or nonfinancial measures) and managers' slack benefits in budget execution (i.e., whether managers benefit from budgetary slack directly or through an intermediate activity). While prior research suggests that moral self-regulation helps promote honest behavior, we predict that a financial measurement basis undermines moral self-regulation by strengthening the manager's desire to advance self-interest and that the absence of direct slack benefits undermines moral self-regulation by making misreporting more justifiable. We also predict that the effects of these two budgetary features on honesty are non-additive, due to the manager's diminishing marginal net utility from misreporting. Experimental results are consistent with our predictions. The implications of our findings for management accounting theory and practice are discussed.
       
  • Using investment appraisal models in strategic negotiation: The cultural
           political economy of electricity generation
    • Abstract: Publication date: Available online 16 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Liz Warren, Will Seal Although accepting that the Discounted Cash Flow model of investment appraisal has well known technical limitations, researchers have begun to explore its performative properties. This paper demonstrates how the Discounted Cash Flow model frames negotiations between actors around narratives of economization, marketization and financialization in a regulated industry. Reconnecting economics and politics, the theory of Cultural Political Economy is used to interpret and evaluate an empirical study of Great Britain's electricity generating industry. Although alternative imaginaries, based on political and employment goals, have historically influenced investment decision making in the industry, the current narrative of investment appraisal is dominated by Discounted Cash Flow models. These models have allowed industry players to construct imaginaries of an investment hiatus, leading to the possibility of future power cuts and blackouts, and a need for guaranteed prices.
       
  • The interdiscursive appeal of risk matrices: Collective symbols,
           flexibility normalism and the interplay of ‘risk’ and
           ‘uncertainty’
    • Abstract: Publication date: May 2018Source: Accounting, Organizations and Society, Volume 67Author(s): Silvia Jordan, Hermann Mitterhofer, Lene Jørgensen In this paper, we investigate risk matrices as an increasingly popular technology of risk assessment and visualization. Drawing on governmentality studies and Jürgen Link's interdiscourse analysis, we analyze the interdiscursive character of risk matrices, the ways in which they appeal to a variety of users in different organizational contexts and disciplines and act as technologies that mediate between specialized and everyday discourses. We illustrate the interdiscursive appeal of risk matrices in terms of the ways in which they have been promoted as functional in different disciplines and application contexts, and we analyze the specific symbolism engaged by risk matrices in these different discursive contexts. Based on Link's interdiscourse theory, we argue that risk matrices ‘speak to’ the user and work as application templates for processes of identification through semantic connotations and analogies that go far beyond concerns with precise measurement and mathematically correct manipulation of risk-related data. Risk matrices become ‘understood’ and are powerful precisely because they point beyond the specific events and processes represented on the matrix. As such, the widespread appeal of risk matrices is fundamentally constituted through their symbolic connotations by means of which complex and potentially not well understood processes come to appear simple, imaginable and ‘manageable’. More broadly, Link's interdiscourse theory contributes a semantic analysis to governmentality studies in accounting. It draws attention to the semantic connotations and analogies by means of which visual technologies of government mediate between broader programmatic ideas and the practices of local users. Furthermore, this analysis contributes to the debate on the visual nature of calculative inscriptions, illustrating how specific visual elements of risk matrix inscriptions relate to their (inter-)discursive promotion and proliferation, and it discusses how ideals of ‘judgment’, in combination with ideals of algorithmic formulation, are at play in the promotion of calculative inscription devices.
       
  • The performativity of risk management frameworks and technologies: The
           translation of uncertainties into pure and impure risks
    • Abstract: Publication date: May 2018Source: Accounting, Organizations and Society, Volume 67Author(s): Tim Neerup Themsen, Peter Skærbæk This article examines the long-term dynamics among a best-practice risk management framework, risk management technologies and the translation of uncertainties into risks by using a longitudinal case study of a large mega-project. We show that the framework and technologies through the visual power of inscriptions and the purifying work of risk consultants as experts establish the boundaries of the forms of uncertainties that are accepted and included as risks. We term the accepted and included risks ‘pure risks’ and the risks excluded after disagreement ‘impure risks’. We also show that the construction of impure risks challenges the predictions of the framework causing a false sense of security for the project objectives, and that the continuous readjustment of technologies, in particular, is necessary to ensure the long-term realisation of these predictions. Finally, this article contributes to the literature on performativity by showing how technologies serve as buffers to shield failing economic frameworks against criticism.
       
  • Performing business and social innovation through accounting inscriptions:
           An introduction
    • Abstract: Publication date: May 2018Source: Accounting, Organizations and Society, Volume 67Author(s): Cristiano Busco, Paolo Quattrone This introductory essay tries to provide a space for reflecting on the implications of the move from conceiving of accounting as representations to accounting as inscriptions for a critical and interdisciplinary approach to accounting studies. It aims to offer a venue for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions such as ‘accounting’. We would like to foster a debate on how accounting practices can be re-designed to perform a proactive role in prompting managerial innovation, different forms of empowerment, development of pragmatic management solutions and the mediation of multiple organizational, social and economic interests in the tradition of those accounting studies that expose the emancipatory and enabling effects of accounting practices while maintaining a critical and intellectually solid stance.
       
  • The promise and challenges of new datasets for accounting research
    • Abstract: Publication date: Available online 1 May 2018Source: Accounting, Organizations and SocietyAuthor(s): Siew Hong Teoh I describe a brief summary of the development of databases used in accounting research and discuss the research questions addressed in traditional databases and ‘new’ databases. The new data include online searches such as Google Trends data; textual data from corporate disclosures, analyst reports, conference call transcripts, earnings press releases, and news media articles; social network and social media data from Twitter, LinkedIn, Glassdoor, and other data. New data holds promise for research on attention or cognitive processing constraints; on tone/valence, affect, deceptiveness and credibility for capital market and financial reporting outcomes. I examine the econometric challenges of new data and suggest the potential for new data to offer new auditing tools to detect poor financial reporting, which will help to discourage earnings management.
       
  • Acting on distances: A topology of accounting inscriptions
    • Abstract: Publication date: May 2018Source: Accounting, Organizations and Society, Volume 67Author(s): Hervé Corvellec, Richard Ek, Patrik Zapata, María José Zapata Campos Following on the reiterated claim that accounting inscriptions make action at a distance possible, we draw on post-mathematical topology to explain that this distance work is dependent on inscriptions acting on distances. By adopting a relational understanding of space, we show that accounting inscriptions by themselves create the distances across which they operate. Our case study uses pay-as-you-throw solid waste-collection invoices in a new waste-collection program aimed at increasing the sustainability of waste management. By displaying weight and cost side by side, these invoices conduct topological operations that dissolve, create, and redefine the distance between people and their waste, between the economy and the environment, and between the city and its residents. The ability of these operations to mobilize a sense of environmental responsibility, enroll residents in the city's plans for sustainability, and translate political ambitions into individual behavior demonstrates that the performativity of accounting inscriptions resides in the efficacy of their distance work.
       
  • Informed traders’ performance and the information environment: Evidence
           from experimental asset markets
    • Abstract: Publication date: Available online 30 April 2018Source: Accounting, Organizations and SocietyAuthor(s): Lucy F. Ackert, Bryan K. Church, Ping Zhang We report the results of 18 experimental markets designed to investigate the effect of the information environment on informed traders' performance. In our experiment, traders bid to acquire costly, imperfect information on asset value and then take part in a double-auction asset market. We posit that the nature of the information environment, distinguished by the cost of information, affects traders’ ability to prosper. Using the inverse relationship between cost of information and number of informed traders, we study whether traders can properly determine the value of the information under enriched and impoverished environments. In our experiment, the enriched environment includes a significant number of informed traders, whereas the impoverished environment has few informed traders. We find that traders in an impoverished environment pay too much for information and, once informed, they do not transact enough to recover the cost of information acquisition. Traders who compete for information that confers a larger information advantage are worse off than those who compete in an environment in which information is more widely available.
       
  • Linguistic tone and the small trader
    • Abstract: Publication date: Available online 21 April 2018Source: Accounting, Organizations and SocietyAuthor(s): Stephen P. Baginski, Elizabeth Demers, Asad Kausar, Yingri Julia Yu Management-issued linguistic tone is, on average, positively associated with future earnings and incrementally priced by the market. However, prior capital markets research also shows that linguistic tone is difficult to process, while lab-based findings establish that less sophisticated investors are more susceptible to the use of heuristics in their interpretation of tone. Taken together, these findings motivate us to examine whether investors disagree on the valuation implications of linguistic tone and whether small investors are subject to differential, and notably less efficient, trading in response to the linguistic tone in these corporate announcements. We measure “residual tone” (i.e., that portion of linguistic tone that is not associated with contemporaneous economic news or current valuation fundamentals) for a sample of publicly-released management forecasts. We find that abnormal trading volume is increasing in the residual tone of management forecasts after controlling for the price reaction to forecasts, suggesting that there is significant investor disagreement over the implication of this tone for firm value. Further tests show that the net buying behavior of small investors is positively associated with residual tone, while larger investors tend to sell on this signal. The negative relation between residual tone and future stock returns found in prior work on earnings announcements holds in our sample of management forecasts as well, implying that this differential buying behavior involves an economically significant wealth transfer from small to large investors. We show in an extended analysis that any success that might accrue to small investors from trading positions taken during the event period is decreasing in residual tone.
       
  • Delivering the “tough message”: Moderators of subordinate auditors’
           reactions to feedback
    • Abstract: Publication date: Available online 7 April 2018Source: Accounting, Organizations and SocietyAuthor(s): Lindsay M. Andiola, Jean C. Bedard The audit review process is a key quality control mechanism. Recent evidence from practice suggests that regulatory risk has made reviews more critical, and audit supervisors are struggling with how to effectively deliver the “tough message”. We contribute to the audit review literature by providing an in-depth understanding of the subordinate's perspective, focusing on the understudied topic of negative feedback and factors that might moderate its effects. We investigate these issues using an experiential questionnaire soliciting subordinate auditors' reactions to highly salient actual review experiences. We find both adverse and beneficial reactions to more negative feedback, including worse attitudes toward coaching relationships, more attempts to manage supervisors' impressions, but greater performance improvement efforts. These reactions are moderated by the subordinate auditor's feedback orientation (i.e., receptivity), and sometimes by the supervisor's goal framing (i.e., emphasis on learning versus performance). Collectively, participants more often chose engagement over workpaper reviews to represent their most salient experiences, and some results differ between these review contexts. Qualitative analysis identifies both similarities and differences in key attributes of these review types. These results are important, as the audit review literature predominately considers workpaper review, and no study compares the two review contexts.
       
  • Carriers of ideas in accounting standard-setting and financialization: The
           role of epistemic communities
    • Abstract: Publication date: April 2018Source: Accounting, Organizations and Society, Volume 66Author(s): Darlene Himick, Marion Brivot We investigate one episode of the “financialization” of accounting: the debate over the “correct” method to discount defined benefit (DB) pension plan liabilities for US public sector financial reporting. We outline this issue from the pre-agenda, agenda-setting and alternatives selection phases of the standard setting process, through to the policy decision made by the Governmental Accounting Standards Board (GASB) in 2012. We find that one group of 15 individuals, which we propose acted as an epistemic community (EC) that was focused on financial economic theory, was disproportionally influential in all phases of the standard setting process, despite its small size. Ideas do not spontaneously travel from one jurisdiction (e.g., financial economics) to another (e.g., accounting) without agency. We thus add a focus on the carriers of ideas to the literature on accounting standard setting, which has so far predominantly examined this process from the standpoint of interests and institutions. We argue that framing theory helps to both empirically identify the hierarchies of the EC, but further helps to make visible the values and assumptions made by agents of financialization who push towards the adoption of financial computation techniques presented as axiologically neutral.
       
  • Professional repositioning during times of institutional change: The case
           of tax practitioners and changing moral boundaries
    • Abstract: Publication date: April 2018Source: Accounting, Organizations and Society, Volume 66Author(s): Vaughan S. Radcliffe, Crawford Spence, Mitchell Stein, Brett Wilkinson Recent work has called for more research to be carried out exploring how professional projects develop in conjunction with wider processes of institutional change. We respond to these calls here by analysing the way in which tax professionals have responded to a major disruption at the field level. The Organization for Economic Co-operation and Development's action plan on Base Erosion and Profit Shifting has proposed far reaching reforms in an attempt to bring corporate tax practice into line with changing moral boundaries in society. Through a combination of documentary analysis, participant observation and qualitative interviews, this paper shows how tax professionals negotiate changing moral imperatives. In doing so, the paper enhances our understanding of tax practice and contributes to extant literature on professionalization and institutional change in three principal ways. Firstly, we show how exogenous field-level changes afford professional groups opportunities for strategic repositioning. Secondly, we illustrate how different professional factions are differentially affected by processes of institutional change, distinguishing between in-house tax professionals and those working in public practice. Thirdly, we demonstrate how this strategic repositioning is made possible by the skillful deployment of the technical-cognitive resources of professional groups.
       
  • The role of consultants and management prestige in management control
           system adoption
    • Abstract: Publication date: April 2018Source: Accounting, Organizations and Society, Volume 66Author(s): Justin Leiby Consultants are often involved in management control system (MCS) adoption, but the literature ignores their role. In two experimental studies, I identify conditions in which consultant recommendations and, in turn, manager MCS choices intend to benefit management rather than optimize benefits for the firm. The experiments focus on the effects of management's prestige. I find that professional consultants recommend new (as opposed to established) MCS to high prestige managers, despite believing that established MCS will benefit the firm. In turn, high prestige managers disproportionately choose the new (as opposed to established) MCS when recommended and believe doing so is the highest quality choice, even when NPV and risk are constant across MCS. When prestige is moderate, consultants recommend established MCS and managers gravitate towards these MCS. I argue that consultant involvement can lead to an MCS adoption risk: recommending and choosing MCS because they are new or used by others, not because they are better choices for the firm.
       
  • A natural field experiment examining the joint role of audit partner
           leadership and subordinates’ knowledge in fraud brainstorming
    • Abstract: Publication date: April 2018Source: Accounting, Organizations and Society, Volume 66Author(s): Sean A. Dennis, Karla M. Johnstone Research shows that audit partner leadership is critical to achieving fraud brainstorming objectives. We examine how partner leadership and subordinate knowledge jointly influence brainstorming processes and outcomes. We conduct a natural field experiment that manipulates partner leadership during actual brainstorming sessions to leverage naturally-occurring differences in the knowledge levels of managers versus seniors. Our design allows us to examine how knowledge differences within the organization influence judgments on actual engagements, thereby facilitating uniquely realistic inferences about partner leadership in interactive brainstorming. We predict and find that quality-differentiated leadership improves the mental representations of fraud risk for seniors, but not managers. Consistent with theory around shared mental models, these changes are, in turn, associated with the engagement team's planned fraud risk responses. Further analyses reveal that our leadership prompts are relatively more novel for seniors than managers, supporting the notion that seniors have more room for improvement in their mental representations than managers.
       
  • Linguistic tone and the small trader: Measurement issues, regulatory
           implications, and directions for future research
    • Abstract: Publication date: Available online 30 March 2018Source: Accounting, Organizations and SocietyAuthor(s): Tim Loughran Baginski, Demers, Kausar, and Yu (2018) demonstrate that small, retail investors often misinterpret the linguistic tone contained in managerial forecast announcements during the 1997-2006 time period. This is in contrast to the trading behavior of large, institutional investors. My commentary offers some concerns/suggestions about the measurement of linguistic tone, the separation of small and large traders’ activities, the implications of this type of research for regulatory actions, and includes possible additional research suggested by their paper.
       
  • Corporate social media: How two-way disclosure channels influence
           investors
    • Abstract: Publication date: Available online 28 March 2018Source: Accounting, Organizations and SocietyAuthor(s): Nicole L. Cade I examine how firm-investor communications on social media affect investors' perceptions of the firm. I focus on a case in which a Twitter user criticizes a discretionary accrual adjustment and management chooses whether and how to respond. I collect data using multiple experiments in which I vary the perceived validity of a criticism via the number of retweets it receives and/or the firm's response. Results suggest that the influence the criticism has on nonprofessional investors' perceptions depends on the number of times it has been retweeted. Results also suggest that following a criticism perceived to be valid, there are benefits of addressing the criticism directly or of redirecting attention to a positive highlight from the firm disclosure (relative to not responding). The findings advance our understanding of how a firm can effectively manage investors' perceptions by participating in, rather than abstaining from, conversations about the firm on social media.
       
  • How disclosure medium affects investor reactions to CEO bragging, modesty,
           and humblebragging
    • Abstract: Publication date: Available online 22 March 2018Source: Accounting, Organizations and SocietyAuthor(s): Stephanie M. Grant, Frank D. Hodge, Roshan K. Sinha We examine if investor expectations of two common disclosure mediums (conference calls and Twitter) interact with a CEO's communication style to influence investor judgments. Consistent with theory, results show that when the disclosure medium is a conference call, investors are less willing to invest when the CEO is modest about positive firm performance compared to when the CEO brags. In contrast, when the disclosure medium is Twitter, investors are less willing to invest when the CEO brags about positive firm performance compared to when the CEO is modest. Further analysis reveals that perceived CEO credibility mediates the influence of a CEO's communication style and disclosure medium on investor judgments. Additionally, we find that regardless of the disclosure medium, investors are less willing to invest in a firm when the CEO humblebrags about positive firm performance relative to when he brags or is modest. Our study contributes to the emerging literature on social media and disclosures, and to the literature investigating how style features of disclosures influence investor judgments. Our results also have practical implications for firms and managers developing communication strategies for new disclosure mediums like Twitter.
       
  • Management deception, big-bath accounting, and information asymmetry:
           Evidence from linguistic analysis
    • Abstract: Publication date: Available online 17 March 2018Source: Accounting, Organizations and SocietyAuthor(s): Ole-Kristian Hope, Jingjing Wang Accounting big baths are pervasive in practice. While big baths can improve the information environment and reduce information asymmetry, they can also degrade the information environment and obscure operating performance. In this study, we examine the role of management ethics. Specifically, we investigate whether managers’ truthfulness (or conversely, deceptiveness) affects how investors perceive big baths. Using linguistic analysis on earnings-conference calls to measure managerial deception and employing a difference-in-differences research design with propensity-score matching, we find that information asymmetry is significantly higher following big baths taken by deceptive CEOs, compared with big baths taken by less deceptive CEOs.
       
  • Do features that associate managers with a message magnify investors’
           reactions to narrative disclosures'
    • Abstract: Publication date: Available online 6 March 2018Source: Accounting, Organizations and SocietyAuthor(s): H. Scott Asay, Robert Libby, Kristina M. Rennekamp We test whether investors react more strongly to narrative disclosures when the CEO's presence or association with the message is more salient in the disclosure, holding all other information constant. In our first experiment, we manipulate whether a CEO uses more personal pronouns (e.g., “I” and “our” rather than “the company” and “its”) in an assertion about whether the firm is “likely” or “unlikely” to win a lawsuit. We find investors' beliefs about the outcome of the lawsuit align more closely with the CEO's assertion when the disclosure contains more personal pronouns. Experiments 2 and 3 manipulate the extent of the CEO's association with the message and whether the disclosure contains good or bad news. In the second experiment, we manipulate whether a disclosure uses more personal pronouns. In the third experiment, we manipulate whether a disclosure does or does not contain a photo of the CEO. Both manipulations of association with the message lead to stronger reactions from investors in between-subjects tests. That is, when news is good (bad), including either more personal pronouns or the CEO's photo leads to more positive (negative) assessments of firm value. We also find that, within-subjects, both manipulations are perceived as indicating greater association with the message, but participants do not expect an effect on investment evaluations. In a fourth experiment, we provide additional evidence that personal pronoun usage affects investor reactions by increasing the perceived credibility of the disclosure.
       
 
 
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