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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: 14)
Academic Pediatrics     Hybrid Journal   (Followers: 30, SJR: 1.402, h-index: 51)
Academic Radiology     Hybrid Journal   (Followers: 22, SJR: 1.008, h-index: 75)
Accident Analysis & Prevention     Partially Free   (Followers: 88, SJR: 1.109, h-index: 94)
Accounting Forum     Hybrid Journal   (Followers: 25, SJR: 0.612, h-index: 27)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 35, SJR: 2.515, h-index: 90)
Achievements in the Life Sciences     Open Access   (Followers: 5)
Acta Anaesthesiologica Taiwanica     Open Access   (Followers: 7, SJR: 0.338, h-index: 19)
Acta Astronautica     Hybrid Journal   (Followers: 396, SJR: 0.726, h-index: 43)
Acta Automatica Sinica     Full-text available via subscription   (Followers: 2)
Acta Biomaterialia     Hybrid Journal   (Followers: 27, SJR: 2.02, h-index: 104)
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: 8, SJR: 0.172, h-index: 29)
Acta Haematologica Polonica     Free   (Followers: 1, SJR: 0.123, h-index: 8)
Acta Histochemica     Hybrid Journal   (Followers: 3, SJR: 0.604, h-index: 38)
Acta Materialia     Hybrid Journal   (Followers: 245, SJR: 3.683, h-index: 202)
Acta Mathematica Scientia     Full-text available via subscription   (Followers: 5, SJR: 0.615, h-index: 21)
Acta Mechanica Solida Sinica     Full-text available via subscription   (Followers: 9, SJR: 0.442, h-index: 21)
Acta Oecologica     Hybrid Journal   (Followers: 10, SJR: 0.915, h-index: 53)
Acta Otorrinolaringologica (English Edition)     Full-text available via subscription  
Acta Otorrinolaringológica Española     Full-text available via subscription   (Followers: 2, SJR: 0.311, h-index: 16)
Acta Pharmaceutica Sinica B     Open Access   (Followers: 1)
Acta Poética     Open Access   (Followers: 4)
Acta Psychologica     Hybrid Journal   (Followers: 27, SJR: 1.365, h-index: 73)
Acta Sociológica     Open Access  
Acta Tropica     Hybrid Journal   (Followers: 6, SJR: 1.059, h-index: 77)
Acta Urológica Portuguesa     Open Access  
Actas Dermo-Sifiliograficas     Full-text available via subscription   (Followers: 3)
Actas Dermo-Sifiliográficas (English Edition)     Full-text available via subscription   (Followers: 2)
Actas Urológicas Españolas     Full-text available via subscription   (Followers: 3, SJR: 0.383, h-index: 19)
Actas Urológicas Españolas (English Edition)     Full-text available via subscription   (Followers: 1)
Actualites Pharmaceutiques     Full-text available via subscription   (Followers: 6, SJR: 0.141, h-index: 3)
Actualites Pharmaceutiques Hospitalieres     Full-text available via subscription   (Followers: 3, SJR: 0.112, h-index: 2)
Acupuncture and Related Therapies     Hybrid Journal   (Followers: 6)
Acute Pain     Full-text available via subscription   (Followers: 15)
Ad Hoc Networks     Hybrid Journal   (Followers: 11, SJR: 0.967, h-index: 57)
Addictive Behaviors     Hybrid Journal   (Followers: 15, SJR: 1.514, h-index: 92)
Addictive Behaviors Reports     Open Access   (Followers: 8)
Additive Manufacturing     Hybrid Journal   (Followers: 9, SJR: 1.039, h-index: 5)
Additives for Polymers     Full-text available via subscription   (Followers: 22)
Advanced Cement Based Materials     Full-text available via subscription   (Followers: 3)
Advanced Drug Delivery Reviews     Hybrid Journal   (Followers: 137, SJR: 5.2, h-index: 222)
Advanced Engineering Informatics     Hybrid Journal   (Followers: 11, SJR: 1.265, h-index: 53)
Advanced Powder Technology     Hybrid Journal   (Followers: 16, SJR: 0.739, h-index: 33)
Advances in Accounting     Hybrid Journal   (Followers: 8, SJR: 0.299, h-index: 15)
Advances in Agronomy     Full-text available via subscription   (Followers: 12, SJR: 2.071, h-index: 82)
Advances in Anesthesia     Full-text available via subscription   (Followers: 28, SJR: 0.169, h-index: 4)
Advances in Antiviral Drug Design     Full-text available via subscription   (Followers: 2)
Advances in Applied Mathematics     Full-text available via subscription   (Followers: 10, SJR: 1.054, h-index: 35)
Advances in Applied Mechanics     Full-text available via subscription   (Followers: 10, SJR: 0.801, h-index: 26)
Advances in Applied Microbiology     Full-text available via subscription   (Followers: 22, SJR: 1.286, h-index: 49)
Advances In Atomic, Molecular, and Optical Physics     Full-text available via subscription   (Followers: 14, SJR: 3.31, h-index: 42)
Advances in Biological Regulation     Hybrid Journal   (Followers: 4, SJR: 2.277, h-index: 43)
Advances in Botanical Research     Full-text available via subscription   (Followers: 2, SJR: 0.619, h-index: 48)
Advances in Cancer Research     Full-text available via subscription   (Followers: 29, SJR: 2.215, h-index: 78)
Advances in Carbohydrate Chemistry and Biochemistry     Full-text available via subscription   (Followers: 7, SJR: 0.9, h-index: 30)
Advances in Catalysis     Full-text available via subscription   (Followers: 5, SJR: 2.139, h-index: 42)
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: 0.183, h-index: 23)
Advances in Child Development and Behavior     Full-text available via subscription   (Followers: 10, SJR: 0.665, h-index: 29)
Advances in Chronic Kidney Disease     Full-text available via subscription   (Followers: 10, SJR: 1.268, h-index: 45)
Advances in Clinical Chemistry     Full-text available via subscription   (Followers: 28, SJR: 0.938, h-index: 33)
Advances in Colloid and Interface Science     Full-text available via subscription   (Followers: 19, SJR: 2.314, h-index: 130)
Advances in Computers     Full-text available via subscription   (Followers: 14, SJR: 0.223, h-index: 22)
Advances in Dermatology     Full-text available via subscription   (Followers: 15)
Advances in Developmental Biology     Full-text available via subscription   (Followers: 11)
Advances in Digestive Medicine     Open Access   (Followers: 8)
Advances in DNA Sequence-Specific Agents     Full-text available via subscription   (Followers: 5)
Advances in Drug Research     Full-text available via subscription   (Followers: 23)
Advances in Ecological Research     Full-text available via subscription   (Followers: 42, SJR: 3.25, h-index: 43)
Advances in Engineering Software     Hybrid Journal   (Followers: 27, SJR: 0.486, h-index: 10)
Advances in Experimental Biology     Full-text available via subscription   (Followers: 7)
Advances in Experimental Social Psychology     Full-text available via subscription   (Followers: 43, SJR: 5.465, h-index: 64)
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: 53, SJR: 0.674, h-index: 38)
Advances in Fuel Cells     Full-text available via subscription   (Followers: 17)
Advances in Genetics     Full-text available via subscription   (Followers: 15, SJR: 2.558, h-index: 54)
Advances in Genome Biology     Full-text available via subscription   (Followers: 8)
Advances in Geophysics     Full-text available via subscription   (Followers: 6, SJR: 2.325, h-index: 20)
Advances in Heat Transfer     Full-text available via subscription   (Followers: 21, SJR: 0.906, h-index: 24)
Advances in Heterocyclic Chemistry     Full-text available via subscription   (Followers: 11, SJR: 0.497, h-index: 31)
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: 0.396, h-index: 27)
Advances in Immunology     Full-text available via subscription   (Followers: 37, SJR: 4.152, h-index: 85)
Advances in Inorganic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 1.132, h-index: 42)
Advances in Insect Physiology     Full-text available via subscription   (Followers: 2, SJR: 1.274, h-index: 27)
Advances in Integrative Medicine     Hybrid Journal   (Followers: 6)
Advances in Intl. Accounting     Full-text available via subscription   (Followers: 3)
Advances in Life Course Research     Hybrid Journal   (Followers: 8, SJR: 0.764, h-index: 15)
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: 14, SJR: 1.645, h-index: 45)
Advances in Mathematics     Full-text available via subscription   (Followers: 11, SJR: 3.261, h-index: 65)
Advances in Medical Sciences     Hybrid Journal   (Followers: 6, SJR: 0.489, h-index: 25)
Advances in Medicinal Chemistry     Full-text available via subscription   (Followers: 5)
Advances in Microbial Physiology     Full-text available via subscription   (Followers: 4, SJR: 1.44, h-index: 51)
Advances in Molecular and Cell Biology     Full-text available via subscription   (Followers: 21)
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: 0.324, h-index: 8)
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: 16, SJR: 2.885, h-index: 45)
Advances in Parallel Computing     Full-text available via subscription   (Followers: 6, SJR: 0.148, h-index: 11)
Advances in Parasitology     Full-text available via subscription   (Followers: 5, SJR: 2.37, h-index: 73)
Advances in Pediatrics     Full-text available via subscription   (Followers: 24, SJR: 0.4, h-index: 28)
Advances in Pharmaceutical Sciences     Full-text available via subscription   (Followers: 10)
Advances in Pharmacology     Full-text available via subscription   (Followers: 16, SJR: 1.718, h-index: 58)
Advances in Physical Organic Chemistry     Full-text available via subscription   (Followers: 8, SJR: 0.384, h-index: 26)
Advances in Phytomedicine     Full-text available via subscription  
Advances in Planar Lipid Bilayers and Liposomes     Full-text available via subscription   (Followers: 3, SJR: 0.248, h-index: 11)
Advances in Plant Biochemistry and Molecular Biology     Full-text available via subscription   (Followers: 8)
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: 19, SJR: 1.5, h-index: 62)
Advances in Psychology     Full-text available via subscription   (Followers: 59)
Advances in Quantum Chemistry     Full-text available via subscription   (Followers: 6, SJR: 0.478, h-index: 32)
Advances in Radiation Oncology     Open Access  
Advances in Small Animal Medicine and Surgery     Hybrid Journal   (Followers: 3, SJR: 0.1, h-index: 2)
Advances in Space Biology and Medicine     Full-text available via subscription   (Followers: 5)
Advances in Space Research     Full-text available via subscription   (Followers: 388, SJR: 0.606, h-index: 65)
Advances in Structural Biology     Full-text available via subscription   (Followers: 5)
Advances in Surgery     Full-text available via subscription   (Followers: 9, SJR: 0.823, h-index: 27)
Advances in the Study of Behavior     Full-text available via subscription   (Followers: 29, SJR: 1.321, h-index: 56)
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: 1.878, h-index: 68)
Advances in Water Resources     Hybrid Journal   (Followers: 46, SJR: 2.408, h-index: 94)
Aeolian Research     Hybrid Journal   (Followers: 6, SJR: 0.973, h-index: 22)
Aerospace Science and Technology     Hybrid Journal   (Followers: 336, SJR: 0.816, h-index: 49)
AEU - Intl. J. of Electronics and Communications     Hybrid Journal   (Followers: 8, SJR: 0.318, h-index: 36)
African J. of Emergency Medicine     Open Access   (Followers: 6, SJR: 0.344, h-index: 6)
Ageing Research Reviews     Hybrid Journal   (Followers: 10, SJR: 3.289, h-index: 78)
Aggression and Violent Behavior     Hybrid Journal   (Followers: 437, SJR: 1.385, h-index: 72)
Agri Gene     Hybrid Journal  
Agricultural and Forest Meteorology     Hybrid Journal   (Followers: 15, SJR: 2.18, h-index: 116)
Agricultural Systems     Hybrid Journal   (Followers: 31, SJR: 1.275, h-index: 74)
Agricultural Water Management     Hybrid Journal   (Followers: 43, SJR: 1.546, h-index: 79)
Agriculture and Agricultural Science Procedia     Open Access   (Followers: 1)
Agriculture and Natural Resources     Open Access   (Followers: 2)
Agriculture, Ecosystems & Environment     Hybrid Journal   (Followers: 56, SJR: 1.879, h-index: 120)
Ain Shams Engineering J.     Open Access   (Followers: 5, SJR: 0.434, h-index: 14)
Air Medical J.     Hybrid Journal   (Followers: 6, SJR: 0.234, h-index: 18)
AKCE Intl. J. of Graphs and Combinatorics     Open Access   (SJR: 0.285, h-index: 3)
Alcohol     Hybrid Journal   (Followers: 11, SJR: 0.922, h-index: 66)
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: 0.436, h-index: 12)
Alexandria J. of Medicine     Open Access   (Followers: 1)
Algal Research     Partially Free   (Followers: 10, SJR: 2.05, h-index: 20)
Alkaloids: Chemical and Biological Perspectives     Full-text available via subscription   (Followers: 2)
Allergologia et Immunopathologia     Full-text available via subscription   (Followers: 1, SJR: 0.46, h-index: 29)
Allergology Intl.     Open Access   (Followers: 5, SJR: 0.776, h-index: 35)
Alpha Omegan     Full-text available via subscription   (SJR: 0.121, h-index: 9)
ALTER - European J. of Disability Research / Revue Européenne de Recherche sur le Handicap     Full-text available via subscription   (Followers: 9, SJR: 0.158, h-index: 9)
Alzheimer's & Dementia     Hybrid Journal   (Followers: 49, SJR: 4.289, h-index: 64)
Alzheimer's & Dementia: Diagnosis, Assessment & Disease Monitoring     Open Access   (Followers: 4)
Alzheimer's & Dementia: Translational Research & Clinical Interventions     Open Access   (Followers: 4)
Ambulatory Pediatrics     Hybrid Journal   (Followers: 6)
American Heart J.     Hybrid Journal   (Followers: 50, SJR: 3.157, h-index: 153)
American J. of Cardiology     Hybrid Journal   (Followers: 51, SJR: 2.063, h-index: 186)
American J. of Emergency Medicine     Hybrid Journal   (Followers: 44, SJR: 0.574, h-index: 65)
American J. of Geriatric Pharmacotherapy     Full-text available via subscription   (Followers: 10, SJR: 1.091, h-index: 45)
American J. of Geriatric Psychiatry     Hybrid Journal   (Followers: 14, SJR: 1.653, h-index: 93)
American J. of Human Genetics     Hybrid Journal   (Followers: 31, SJR: 8.769, h-index: 256)
American J. of Infection Control     Hybrid Journal   (Followers: 26, SJR: 1.259, h-index: 81)
American J. of Kidney Diseases     Hybrid Journal   (Followers: 34, SJR: 2.313, h-index: 172)
American J. of Medicine     Hybrid Journal   (Followers: 43, SJR: 2.023, h-index: 189)
American J. of Medicine Supplements     Full-text available via subscription   (Followers: 3)
American J. of Obstetrics and Gynecology     Hybrid Journal   (Followers: 202, SJR: 2.255, h-index: 171)
American J. of Ophthalmology     Hybrid Journal   (Followers: 62, SJR: 2.803, h-index: 148)
American J. of Ophthalmology Case Reports     Open Access   (Followers: 6)
American J. of Orthodontics and Dentofacial Orthopedics     Full-text available via subscription   (Followers: 6, SJR: 1.249, h-index: 88)
American J. of Otolaryngology     Hybrid Journal   (Followers: 25, SJR: 0.59, h-index: 45)
American J. of Pathology     Hybrid Journal   (Followers: 27, SJR: 2.653, h-index: 228)
American J. of Preventive Medicine     Hybrid Journal   (Followers: 27, SJR: 2.764, h-index: 154)
American J. of Surgery     Hybrid Journal   (Followers: 37, SJR: 1.286, h-index: 125)
American J. of the Medical Sciences     Hybrid Journal   (Followers: 12, SJR: 0.653, h-index: 70)
Ampersand : An Intl. J. of General and Applied Linguistics     Open Access   (Followers: 6)
Anaerobe     Hybrid Journal   (Followers: 4, SJR: 1.066, h-index: 51)
Anaesthesia & Intensive Care Medicine     Full-text available via subscription   (Followers: 63, SJR: 0.124, h-index: 9)
Anaesthesia Critical Care & Pain Medicine     Full-text available via subscription   (Followers: 15)
Anales de Cirugia Vascular     Full-text available via subscription  
Anales de Pediatría     Full-text available via subscription   (Followers: 3, SJR: 0.209, h-index: 27)
Anales de Pediatría (English Edition)     Full-text available via subscription  
Anales de Pediatría Continuada     Full-text available via subscription   (SJR: 0.104, h-index: 3)
Analytic Methods in Accident Research     Hybrid Journal   (Followers: 5, SJR: 2.577, h-index: 7)
Analytica Chimica Acta     Hybrid Journal   (Followers: 39, SJR: 1.548, h-index: 152)
Analytical Biochemistry     Hybrid Journal   (Followers: 175, SJR: 0.725, h-index: 154)
Analytical Chemistry Research     Open Access   (Followers: 10, SJR: 0.18, h-index: 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: 0.421, h-index: 40)
Angiología     Full-text available via subscription   (SJR: 0.124, h-index: 9)
Angiologia e Cirurgia Vascular     Open Access   (Followers: 1)

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Journal Cover Accounting, Organizations and Society
  Journal Prestige (SJR): 2.515
  Citation Impact (citeScore): 90
  Number of Followers: 35  
    
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 0361-3682
   Published by Elsevier Homepage  [3162 journals]
  • The role of consultants and management prestige in management control
           system adoption
    • Authors: Justin Leiby
      Pages: 1 - 13
      Abstract: Publication date: April 2018
      Source:Accounting, Organizations and Society, Volume 66
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.03.003
      Issue No: Vol. 66 (2018)
       
  • Carriers of ideas in accounting standard-setting and financialization: The
           role of epistemic communities
    • Authors: Darlene Himick; Marion Brivot
      Pages: 29 - 44
      Abstract: Publication date: April 2018
      Source:Accounting, Organizations and Society, Volume 66
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2017.12.003
      Issue No: Vol. 66 (2018)
       
  • Professional repositioning during times of institutional change: The case
           of tax practitioners and changing moral boundaries
    • Authors: Vaughan S. Radcliffe; Crawford Spence; Mitchell Stein; Brett Wilkinson
      Pages: 45 - 59
      Abstract: Publication date: April 2018
      Source:Accounting, Organizations and Society, Volume 66
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2017.12.001
      Issue No: Vol. 66 (2018)
       
  • The effects of tournament horizon and the percentage of winners on social
           comparisons and performance in multi-period competitions
    • Authors: Leslie Berger; Theresa Libby; Alan Webb
      Pages: 1 - 16
      Abstract: Publication date: January 2018
      Source:Accounting, Organizations and Society, Volume 64
      Author(s): Leslie Berger, Theresa Libby, Alan Webb
      We examine the effects of two important tournament design features, tournament horizon and percentage of winners, on social comparisons and performance in a multi-period setting. Prior research has individually examined these two features, but has not examined their joint effects. Replicating prior research, we predict that a higher percentage of winners will result in better performance than a lower percentage of winners by inducing more social comparisons. We also predict that grand tournaments will result in better performance than repeated tournaments through their effects on the extent to which competitors will engage in social comparisons. We expect that relative to repeated tournaments, grand tournaments will encourage more social comparisons because the performance feedback provided to competitors will be more indicative of the likelihood of future period outcomes (i.e., winning or losing) than in a repeated tournament. We also examine the extent to which the percentage of winners moderates the strength of the predicted relations among tournament horizon, social comparisons and performance. Finally, we predict that in repeated tournaments using a higher percentage of winners will be more effective at sustaining effort in later periods but that these effects will be weaker for grand tournaments. Results from a laboratory experiment with 400 undergraduate student participants support these predictions. Moreover, we find no evidence that the percentage of winners influences the impact of tournament horizon on social comparisons or overall performance. We identify implications for theory and practice.

      PubDate: 2018-02-05T08:29:03Z
      DOI: 10.1016/j.aos.2017.12.006
      Issue No: Vol. 64 (2018)
       
  • Accounting, performance measurement and fairness in UK fresh produce
           supply networks
    • Authors: Lisa Jack; Raquel Florez-Lopez; Juan Manuel Ramon-Jeronimo
      Pages: 17 - 30
      Abstract: Publication date: January 2018
      Source:Accounting, Organizations and Society, Volume 64
      Author(s): Lisa Jack, Raquel Florez-Lopez, Juan Manuel Ramon-Jeronimo
      Food systems in Europe, North America and Australasia are dominated by a small number of supermarkets supplying over 70% of the food consumers buy, and the model is being translated into other markets such as the Middle East and Asia. Relationships between suppliers and supermarkets are contentious in all such systems. Here, interviews were carried out with representatives of three major grower-packers supplying between them around 50% of the UK's fresh produce. We were interested in three questions, namely: how performance measurement, risk management and communication of accounting information are used by intermediaries in an allegedly unfair commercial environment; the extent to which the accounting and control practices observed support perceptions that suppliers in supermarket-dominated supply networks are treated unfairly; and what accounting and control practices would be indicative of fair commercial relationships' Researchers in the cross-disciplinary literature use John Rawls' theories of ‘justice as fairness’ in this context. Recent developments in business ethics and philosophy apply his theories to questions of relational power and fairness in commercial relationships. We follow these writers to understand where, if at all, the perceived unfairness of these food systems lies. Our empirical work and analysis can make an initial contribution from the discipline to this debate, because it has the potential to show how accounting and control practices are at the centre of the fragilities of the wider system, and of possible remedies.

      PubDate: 2018-02-05T08:29:03Z
      DOI: 10.1016/j.aos.2017.12.005
      Issue No: Vol. 64 (2018)
       
  • Information system precision and honesty in managerial reporting: A
           re-examination of information asymmetry effects
    • Authors: Heba Y. Abdel-Rahim; Douglas E. Stevens
      Pages: 31 - 43
      Abstract: Publication date: January 2018
      Source:Accounting, Organizations and Society, Volume 64
      Author(s): Heba Y. Abdel-Rahim, Douglas E. Stevens
      Hannan, Rankin, and Towry (2006, HRT hereafter) propose that an information system is capable of affecting honesty in the manager's budget report by reducing information asymmetry between the manager and the owner regarding the level of honesty in the budget. They find that going from no information system to a coarse information system increases honesty in managerial reporting. However, they also report evidence that going from a coarse information system to a precise information system decreases honesty in managerial reporting. We extend HRT's study in two ways. First, we extend their behavioral theory by incorporating the possibility that reducing information asymmetry could increase the manager's preference for honesty in the budget (Koford & Penno, 1992; Bicchieri, 2006). Second, we note that HRT held information system accuracy constant at a relatively low level, which is another source of information asymmetry. Thus, we test the robustness of HRT's negative precision result by manipulating information system precision and accuracy at two levels using a computerized version of their manual experiment. We find that information system precision increases honesty in managerial reporting and that this positive precision effect is weaker under low information system accuracy. A supplemental analysis suggests that our data are generally similar to HRT's data in our two low accuracy conditions and that their negative precision result is attributable to an unusual period effect in their coarse information system condition.

      PubDate: 2018-02-05T08:29:03Z
      DOI: 10.1016/j.aos.2017.12.004
      Issue No: Vol. 64 (2018)
       
  • Strategic delegation, stock options, and investment hold-up problems
    • Authors: Dae-Hee Yoon
      Abstract: Publication date: Available online 28 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.04.003
       
  • Firm communication and investor response: A framework and discussion
           integrating social media
    • Authors: Elizabeth Blankespoor
      Abstract: Publication date: Available online 26 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.03.009
       
  • The influence of a good relationship between the internal audit and
           information security functions on information security outcomes
    • Authors: Paul John Steinbart; Robyn L. Raschke; Graham Gal; William N. Dilla
      Abstract: Publication date: Available online 25 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.04.005
       
  • Testing auditor-client interactions without letting auditors and clients
           fully interact: Comments on Bennett and Hatfield (2018)
    • Authors: Steven J. Kachelmeier
      Abstract: Publication date: Available online 24 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.03.007
       
  • The effects of measurement basis and slack benefits on honesty in budget
           reporting
    • Authors: Bryan K. Church; Xi (Jason) Kuang; Yuebing (Sarah) Liu
      Abstract: Publication date: Available online 18 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.05.005
       
  • Unpacking the disclosure package: Using experiments to investigate
           investor reactions to narrative disclosures
    • Authors: Marlys Gascho Lipe
      Abstract: Publication date: Available online 18 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.05.001
       
  • Using investment appraisal models in strategic negotiation: The cultural
           political economy of electricity generation
    • Authors: Liz Warren; Will Seal
      Abstract: Publication date: Available online 16 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.04.001
       
  • The promise and challenges of new datasets for accounting research
    • Authors: Siew Hong Teoh
      Abstract: Publication date: Available online 1 May 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.03.008
       
  • Informed traders’ performance and the information environment: Evidence
           from experimental asset markets
    • Authors: Lucy F. Ackert; Bryan K. Church; Ping Zhang
      Abstract: Publication date: Available online 30 April 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.04.002
       
  • Linguistic tone and the small trader
    • Authors: Stephen P. Baginski; Elizabeth Demers; Asad Kausar; Yingri Julia Yu
      Abstract: Publication date: Available online 21 April 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-06-01T06:50:15Z
      DOI: 10.1016/j.aos.2018.03.005
       
  • Delivering the “tough message”: Moderators of subordinate auditors’
           reactions to feedback
    • Authors: Lindsay M. Andiola; Jean C. Bedard
      Abstract: Publication date: Available online 7 April 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.02.002
       
  • Linguistic tone and the small trader: Measurement issues, regulatory
           implications, and directions for future research
    • Authors: Tim Loughran
      Abstract: Publication date: Available online 30 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.03.001
       
  • Corporate social media: How two-way disclosure channels influence
           investors
    • Authors: Nicole L. Cade
      Abstract: Publication date: Available online 28 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.03.004
       
  • How disclosure medium affects investor reactions to CEO bragging, modesty,
           and humblebragging
    • Authors: Stephanie M. Grant; Frank D. Hodge; Roshan K. Sinha
      Abstract: Publication date: Available online 22 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.03.006
       
  • Performing business and social innovation through accounting inscriptions:
           An introduction
    • Authors: Cristiano Busco; Paolo Quattrone
      Abstract: Publication date: Available online 20 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.03.002
       
  • Management deception, big-bath accounting, and information asymmetry:
           Evidence from linguistic analysis
    • Authors: Ole-Kristian Hope; Jingjing Wang
      Abstract: Publication date: Available online 17 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
       
  • The performativity of risk management frameworks and technologies: The
           translation of uncertainties into pure and impure risks
    • Authors: Tim Neerup Themsen; Peter Skærbæk
      Abstract: Publication date: Available online 15 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.01.001
       
  • Do features that associate managers with a message magnify investors’
           reactions to narrative disclosures'
    • Authors: H. Scott Asay; Robert Libby; Kristina M. Rennekamp
      Abstract: Publication date: Available online 6 March 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-04-15T14:30:20Z
      DOI: 10.1016/j.aos.2018.02.003
       
  • A natural field experiment examining the joint role of audit partner
           leadership and subordinates’ knowledge in fraud brainstorming
    • Authors: Sean A. Dennis; Karla M. Johnstone
      Abstract: Publication date: Available online 23 February 2018
      Source:Accounting, Organizations and Society
      Author(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.

      PubDate: 2018-02-26T11:28:17Z
      DOI: 10.1016/j.aos.2018.02.001
       
  • Makeover accounting: Investigating the meaning-making practices of
           financial accounts
    • Authors: Charlotta Bay
      Abstract: Publication date: Available online 15 December 2017
      Source:Accounting, Organizations and Society
      Author(s): Charlotta Bay
      The constitutive ability of accounting to produce effects, influencing people's minds and behaviour, has been widely acknowledged in accounting literature. This paper argues, however, that in order for accounting to have an impact on people, its figures needs to be interpretable to its intended users. But what happens in situations where people are considered as inhibited in reading and interpreting financial information' This paper investigates how financial accounts are presented to individuals believed to be impaired in their ability to make sense of its figures. It does so by moving the empirical focus beyond the borders of the professional organisation and into the private sphere of everyday life, examining how a televised financial makeover show literally re-presents financial information in order to turn its participants into financially responsible citizens. The paper's empirical findings give reasons for problematising the conditions under which accounting is able to affect people, concluding that, without taking people's ability to interpret financial accounts into consideration, the possibilities of the accounts having an impact on their users risk falling short.

      PubDate: 2017-12-26T14:22:47Z
      DOI: 10.1016/j.aos.2017.12.002
       
  • Cascading controls: The effects of managers’ incentives on
           subordinate effort to help or harm
    • Authors: Margaret H. Christ; Thomas W. Vance
      Abstract: Publication date: Available online 7 December 2017
      Source:Accounting, Organizations and Society
      Author(s): Margaret H. Christ, Thomas W. Vance
      Whether managers achieve their incentivized goals is a function of their subordinates' effort toward those goals. In this study we use an experiment to examine the effect of the managers' incentives on the effort choices of the subordinates. We consider two factors theory suggests will interact to affect subordinate behavior: 1) the framing of the manager's incentive as either a bonus or a penalty and 2) the subordinate's relationship with the manager. We use the participants' sacrifice of personal compensation as our proxy for effort, and predict and find that subordinates who perceive a high (low) quality relationship expend greater (less) effort to help when their manager faces a penalty relative to a bonus. In a typical hierarchy, these results reveal that a single incentive placed on a given manager can also affect the potentially numerous subordinate employees not directly subjected to the incentive. We show that this cross-hierarchy cascading effect is either a greater benefit or greater cost to the organization, depending upon the subordinate's perception of the relationship with the manager. Additionally, we find that a penalty incentive frame motivates low relationship quality subordinates to not only withhold effort to help the manager, but to exert costly effort to harm the manager. Our results advance literature investigating the interactive effects of controls and incentive contract framing by documenting a setting in which penalties negatively affect effort.

      PubDate: 2017-12-13T00:36:15Z
      DOI: 10.1016/j.aos.2017.10.003
       
  • Social movement NGOs and the comprehensiveness of conflict mineral
           disclosures: evidence from global companies
    • Authors: Muhammad Azizul Islam; Chris J. van Staden
      Abstract: Publication date: Available online 26 November 2017
      Source:Accounting, Organizations and Society
      Author(s): Muhammad Azizul Islam, Chris J. van Staden
      Conflict minerals refer to raw materials associated with conflicts and human rights violations in conflict zones around the world. Concern about the lack of transparency in the mineral supply chains of global corporations has led to increased stakeholder concern and pressure through protest action. In particular since 2009, numerous public-private collaborations, including collaborations with NGOs and industry-led initiatives, have sought greater transparency in companies' sourcing from conflict mineral zones. This has led to the enactment of the ‘Dodd-Frank Act’ in the US to regulate the disclosure of involvement in conflict minerals. This requirement suggests that corporate obligations now go beyond their own operations and that companies are held accountable for the actions of their suppliers with regards to their supply chains. While the act requires minimum disclosure by companies, we hypothesise that companies’ collaboration with social movement NGOs and activist protests against companies will influence the comprehensiveness of their conflict mineral disclosures. Our hypothesis is grounded in social movement theory and the theory of collaboration. We test our hypothesis by focusing on a sample of global electronic reliant companies from 20 countries. Consistent with our expectations, we find that collaboration with NGOs (as social movement organizations) and activist protest lead to more comprehensive, and therefore more transparent, disclosures. Our findings suggest that in the presence of activist protest, NGO collaboration with corporations has a higher impact on the comprehensiveness of conflict mineral disclosures. Furthermore, the marginal effects on disclosure are more strongly driven by NGO collaboration than activist protest. Our findings have practical and policy implications in that improved corporate transparency is the result of social movement actions via NGOs, i.e., regulation on its own may not result in comprehensive disclosures.

      PubDate: 2017-12-13T00:36:15Z
      DOI: 10.1016/j.aos.2017.11.002
       
  • Conforming or transforming' How organizations respond to multiple
           rankings
    • Authors: Neil Pollock; Luciana D'Adderio; Robin Williams; Ludovic Leforestier
      Abstract: Publication date: Available online 20 November 2017
      Source:Accounting, Organizations and Society
      Author(s): Neil Pollock, Luciana D'Adderio, Robin Williams, Ludovic Leforestier
      The dominant theme within extant research on performance and ranking conceptualises the organisational response to a ranking as one where it responds by conforming to the measure. This process of straightforward ‘reactivity’ (Espeland and Sauder 2007), however, is not always possible, especially in the complex and rapidly-changing settings described in this paper. In certain contexts organisations are surrounded by multiple measures, raising the question as to which they should align. Drawing on an ethnographic study across a number of sites, we show how some organisations instead of conforming to a single measure are ‘transforming’ to respond to the challenge of multiple rankings, by constructing and elaborating new forms of expertise, knowledge and connection with rankers. Unlike prior research that presents organisations as constrained by systems of measuring (which we name ‘reactive conformance’), we examine how they are becoming more proactive towards this challenge (described as ‘reflexive transformation’). Specifically, building on themes from accounting and the sociology of worth, we present evidence that organisations exercise greater choice than expected about which rankings they respond to, shape their ranked positions, as well as wield influence over assessment criteria and the wider evaluative ecosystem.

      PubDate: 2017-11-24T10:52:03Z
      DOI: 10.1016/j.aos.2017.11.003
       
  • The unintended consequences of uncertainty disclosures made by auditors
           and managers on nonprofessional investor judgments
    • Authors: Andrea Seaton Kelton; Norma R. Montague
      Abstract: Publication date: Available online 15 November 2017
      Source:Accounting, Organizations and Society
      Author(s): Andrea Seaton Kelton, Norma R. Montague
      We examine how recent proposals requiring augmented auditor and management disclosures highlighting estimate uncertainty influence investors' judgments and decisions. Specifically, we investigate the effects of auditor emphasis of matter (EOM) paragraphs, both independently and in combination with management disclosures of estimate ranges, on investors' likelihoods to invest. Using an experiment with nonprofessional investor participants, we find that the EOM has the unintended consequence of increasing investors' perceptions of management credibility, leading to higher likelihood of investment. Furthermore, despite the ability of ranges to highlight uncertainty and downside risk, we find that management's disclosure of an estimate range does not impact the positive effect of the EOM on investors' propensities to invest, unless management provides a wide range. In this circumstance, we find that a wide range mitigates the positive influence of the EOM on investment decisions. Our results have important implications for regulators, preparers, and users of financial statements as we find that augmented auditor and management reporting may have unintended consequences on investor perceptions of management credibility and resultant investment decisions.

      PubDate: 2017-11-24T10:52:03Z
      DOI: 10.1016/j.aos.2017.10.001
       
  • The effects of an auditor's communication mode and professional tone on
           client responses to audit inquiries
    • Authors: Aaron Saiewitz; Thomas Kida
      Abstract: Publication date: Available online 6 November 2017
      Source:Accounting, Organizations and Society
      Author(s): Aaron Saiewitz, Thomas Kida
      In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor's professional tone. In an experiment, experienced business professionals respond to an auditor's information request regarding a potential accounting adjustment. We varied the communication mode of the request (e-mail, audio, or visual) and the professional tone of the communication (more versus less professional) and then measured the extent to which participants revealed information that either supported or did not support the client's accounting position. We find that if an auditor asks for information via e-mail, client responses are more biased towards information that supports the client's position as compared to audio or visual inquiries. In addition, we find that clients respond in a more biased manner when the inquiry is worded in a less professional tone as compared to a more professional tone. Further underscoring the implications of these findings for audit outcomes, our results suggest that if an auditor's request leads clients to provide a response that is biased towards client-supporting information, clients may be less likely to agree with an auditor's proposed income-decreasing adjustment.

      PubDate: 2017-11-11T11:27:52Z
      DOI: 10.1016/j.aos.2017.10.002
       
 
 
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