Accounting Organizations and Society

How do audit committee members' and audit partners' communication styles jointly influence client managers’ negotiation behavior?审计委员会成员和审计合伙人的沟通风格如何共同影响客户经理的谈判行为？

IF4

2026-10-17

OAAI

Flavia Schmid; Frank H.M. Verbeeten; Klaus Möller

Do bonus deferral and bonus recovery affect employee effort?奖金递延和奖金追回是否影响员工努力？

IF4

2026-10-13

OAAI

Abhijit Das; Soon-Yeow Phang

Removing sludge: How rating system design affects the informativeness of crowd-based performance measures 去除污泥：评分系统设计如何影响基于众包的性能指标的信息量

IF4

2026-10-01

OAAI

Mandy M. Cheng; Tami Dinh; Maria Lotze; Alexander Schäffer; Wolfgang Schultze

Supporting underperforming agents: The role of human capital development and relative performance information 支持表现不佳的代理人：人力资本发展和相对绩效信息的作用

IF4

2026-08-28

PREAI

Oliver Hegers; Matthias D. Mahlendorf; Fan Wu

Constructing global climate-related risk reporting: Organizing dissonance in the Task Force on Climate-related Financial Disclosures (TCFD)构建全球气候相关风险报告：气候相关财务信息披露工作组（TCFD）中的组织不和谐

IF4

2026-08-01

OAAI

Bouwens, Jan; Kroos, Peter; Zhang, Jingwen

Routine dynamics and the relationality of auditor judgement: How auditors navigate situated novelty 常规动态与审计判断的关系性：审计师如何应对情境新颖性

IF4

2026-07-01

OAAI

O'Dwyer, Brendan

The bodily enactment of accounting: A study of results-based management in an NGO 会计的身体实践：对非政府组织结果导向管理的研究

IF4

2026-07-01

OAAI

Amer, Sameh; Samsonova-Taddei, Anna; Georgiou, Omiros

Investor judgments of human capital initiatives: The role of initiative type, investor orientation, and financial performance 投资者对人力资本计划的判断：计划类型、投资者取向和财务绩效的作用

IF4

2026-07-01

PREAI

Honsel, Victoria; Crvelin, David; Lohlein, Lukas; Schaffer, Utz

Can financial metrics provide incentives for environmental performance improvement?财务指标能否为环境绩效改善提供激励？

IF4

2026-07-01

OAAI

Harris, Ling Lin; Kelly, Khim; Sheeley, Bret

The effect of political connections on COVID-19 stimulus 政治关联对新型冠状病毒肺炎刺激的影响

IF4

2026-07-01

OAAI

Keusch, Thomas; Timmermans, Oscar

The moderating effects of management's Non-GAAP treatment of a CAM item and investors' position on investors' management credibility judgments 管理层对CAM项目的非GAAP处理和投资者立场对投资者管理层可信度判断的调节作用

IF4

2026-01-21

PREAI

Barrick, John; Olson, Adam; Rajgopal, Shiva

Between hierarchical nostalgia and fatalistic resignation-The case of Italian Commercialisti's pursuit of economic and symbolic capitals 在怀旧与宿命论之间——意大利商业会计师追求经济资本与符号资本的案例

IF4

2026-01-21

PREAI

Chen, Wei; Fanning, Kirsten; Trotman, Ken T.; Wang, Jun

Audit committee financial expertise, equity compensation and employee whistleblowing 审计委员会财务专长、股权激励与员工举报

IF4

2025-12-01

OAAI

Crovini, Chiara; Goretzki, Lukas; Marchini, Pier Luigi; Andrei, Paolo

The importance of information flow within auditors’ client portfolios to audit quality 审计客户组合中信息流对审计质量的重要性

IF0

2025-07-26

OAAI

Gladys Lee

Accounting and post-colonial resistance: Affective ambivalence in the international development assemblage 会计与后殖民抵抗：国际发展组合中的情感矛盾

IF0

2025-07-14

PREAI

Wanfu Li; Jeffrey Pittman; Zi-Tian Wang; Ziye Zhao

How negative accounting news events, voluntary ESG assurance, and assurance provider influence consumer purchasing intentions 负面会计新闻事件、自愿性ESG鉴证以及鉴证提供者如何影响消费者购买意向

IF0

2025-06-24

OAAI

Nelson Duenas

Shaping collective action in financial markets through popular expertise: An analysis of Due Diligence posts on WallStreetBets 通过流行的专业知识塑造金融市场中的集体行动: 对WallStreetBets上的尽职调查职位的分析

IF0

2025-06-18

OAAI

Clark Hampton; Macy Knutson; Adi Masli; Chad Stefaniak

The power of small talk: How small talk and psychological ownership influence managers' communication defensiveness during audit inquiry 闲聊的力量: 闲聊和心理所有权如何影响审计询问中管理者的沟通防御能力

IF4

2025-06-01

OAAI

Gendron, Yves; Madelaine, Alexandre; Paugam, Luc; Stolowy, Herve

Inconsistent responses to uncooperative client manager behavior: When auditors' judgments and actions diverge 对不合作客户经理行为的不一致反应：当审计师的判断和行动出现分歧时

IF4

2025-06-01

PREAI

MacKenzie, Nikki L.; Agoglia, Christopher P.