Accounting Organizations and Society最新文献_第2页

Social comparisons with peers and analyst forecast accuracy 与同行的社会比较和分析师预测的准确性

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-10-28 DOI: 10.1016/j.aos.2025.101615

Jingxin Hu , Tao Li , Blake Steenhoven , Wuyang Zhao

Financial analysts interact with their peers in various contexts. While prior research typically characterizes analyst relationships as purely competitive, we use a multiple-method approach drawing on social comparison theory to show that these relationships likely are more nuanced than previously understood. We argue that social comparison can enhance self-evaluation and therefore motivate effort, contributing to improved performance. Using peer analyst coverage overlaps for other firms in the focal analyst's portfolio to measure social comparison, we find that greater social comparisons are associated with more accurate forecasts. Importantly, social comparisons are also associated with various proxies of analyst effort, consistent with our theory. Cross-sectionally, overlaps of firms with greater importance and a longer history of being covered by the analyst have stronger effects, consistent with better knowledge of peers increasing the value of social comparisons. We conduct various analyses to rule out two alternative explanations based on competition and information-sharing among peers. Finally, we conduct 12 semi-structured interviews with analysts to offer rich descriptive evidence to provide context for our findings and test the assumptions of social comparison theory. Findings from these interviews support the notion that peer comparisons among analysts are an important element of the institutional environment and suggest areas for future research.

金融分析师在不同的背景下与他们的同行互动。虽然之前的研究通常将分析师关系描述为纯粹的竞争关系，但我们利用社会比较理论的多方法方法来表明这些关系可能比以前理解的更微妙。我们认为社会比较可以增强自我评价，从而激励努力，有助于提高绩效。使用焦点分析师投资组合中其他公司的同行分析师覆盖重叠来衡量社会比较，我们发现更大的社会比较与更准确的预测相关。重要的是，社会比较也与分析师努力的各种代理有关，这与我们的理论一致。横断面上，具有更大重要性和更长的历史被分析师覆盖的公司重叠具有更强的影响，与更好地了解同行增加社会比较的价值相一致。我们进行了各种分析，以排除基于同行之间的竞争和信息共享的两种替代解释。最后，我们与分析师进行了12次半结构化访谈，以提供丰富的描述性证据，为我们的发现提供背景，并测试社会比较理论的假设。这些访谈的结果支持了这样一种观点，即分析师之间的同行比较是制度环境的一个重要因素，并为未来的研究提出了建议。

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引用次数: 0

When living laws collide: FASB/IASB conceptual framework development as a contested discursive space 当现行法律发生冲突：FASB/IASB概念框架的发展作为一个有争议的话语空间

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-09-29 DOI: 10.1016/j.aos.2025.101612

Selina Orthaus-Wahl , Christoph Pelger , Carsten Erb

As part of their professionalisation project, independent private standard setters have developed conceptual frameworks to guide their standard setting. Adopting the perspective of legal pluralism, we regard these soft law documents as creating a new living law for the community of standard setters. In this paper, we study how the FASB and the IASB have created this new living law through the discourse on the (re)development of conceptual frameworks. More specifically, we analyse the discourse on the objective of financial reporting from the 1970s to the 2010s. Our material stems from the Boards' due process and includes their proposals, along with about 1300 comment letters submitted by constituents. We find that the FASB and the IASB have used conceptual frameworks to establish their identity as independent experts, distinguishing themselves from the accounting profession with its traditional living law of stewardship, and instead introducing the new living law of decision usefulness. This step met resistance as constituents did not readily accept the standard setters' independence and sought to constrain their future activities. We also find that constituents’ views were influenced by the anticipated role of the conceptual frameworks for standard setters and preparers. Overall, our study shows how standard setters strategically align conceptual frameworks with the due process, while constituents simultaneously use the due process and conceptual frameworks as tools to discipline the standard setters. Our findings extend our understanding of private standard setters, conceptual frameworks, and different legal forms.

作为其专业化项目的一部分，独立的私人准则制定机构开发了概念框架来指导其准则制定。从法律多元主义的角度来看，我们认为这些软法律文件为标准制定者共同体创造了一种新的活法。在本文中，我们研究了FASB和IASB如何通过对概念框架（重新）发展的论述创造了这一新的活法。更具体地说，我们分析了从20世纪70年代到2010年代关于财务报告目标的论述。我们的材料源于董事会的正当程序，包括他们的建议，以及选民提交的约1300封意见信。我们发现FASB和IASB已经使用概念框架来确立他们作为独立专家的身份，将他们自己与传统的管理生活法的会计职业区分开来，取而代之的是引入新的决策有用性生活法。这一步骤遇到了阻力，因为成员不愿意接受标准制定者的独立性，并试图限制他们未来的活动。我们还发现，组成部分的观点受到概念框架对准则制定者和编制者的预期作用的影响。总体而言，我们的研究显示了标准制定者如何在战略上将概念框架与正当程序结合起来，而组成部分同时使用正当程序和概念框架作为约束标准制定者的工具。我们的发现扩展了我们对私人标准制定者、概念框架和不同法律形式的理解。

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引用次数: 0

Board gender diversity, innovation ambidexterity, and firm performance board gender diversity, innovation ambidexterity, and firm performance 董事会性别多样性、创新双元性与企业绩效

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-09-25 DOI: 10.1016/j.aos.2025.101613

Aishwarrya Deore , Ranjani Krishnan , Deepa Mani

We posit that board gender diversity enables innovation ambidexterity, defined as the simultaneous pursuit of innovation efficiency and radical innovation. Building on upper echelons theory, we argue that behavioral, cognitive, and social factors influence innovation ambidexterity in firms with gender-diverse boards. Using panel data, textual analysis, and instrumental variable regressions, we find that board gender diversity is positively associated with four measures of innovation ambidexterity. We identify prudent experimentation and organizational trickle-down effects as two mechanisms underlying the impact of board gender diversity on innovation ambidexterity. Moderated-mediation models show that the impact of board gender diversity on innovation ambidexterity via prudent experimentation and trickle-down effect is (a) lower in firms in which female directors have greater monitoring responsibilities, and (b) higher in firms in which directors’ compensation is tied to long-term goals. Innovations produced by gender-diverse boards contribute positively to firm fundamentals but are undervalued by financial markets. Our study provides a deeper understanding of how governance structures contribute to innovation ambidexterity and organizational performance.

我们假设董事会性别多样性使创新双重性得以实现，即同时追求创新效率和激进创新。基于上层梯队理论，我们认为行为、认知和社会因素会影响董事会性别多元化的公司的创新双元性。通过面板数据、文本分析和工具变量回归，我们发现董事会性别多样性与创新双元性的四项指标呈正相关。我们发现审慎实验和组织涓滴效应是董事会性别多样性对创新双元性影响的两种机制。适度中介模型通过审慎实验和涓滴效应表明，董事会性别多样性对创新双元性的影响(a)在女性董事具有更大监督责任的公司中较低，(b)在董事薪酬与长期目标挂钩的公司中较高。性别多元化董事会产生的创新对公司基本面有积极贡献，但被金融市场低估了。我们的研究对治理结构如何促进创新双元性和组织绩效提供了更深入的理解。

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引用次数: 0

Performance of risk-based models in value-based healthcare: Evidence from accountable care organizations 基于风险的模型在基于价值的医疗保健中的表现：来自负责任的医疗组织的证据

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-09-25 DOI: 10.1016/j.aos.2025.101614

Muktak Tripathi , Sezgin Ayabakan , Indranil Bardhan , Rajiv Banker

Prior studies on pay-for-performance programs in healthcare have yielded mixed results with respect to organizational performance. We study the rollout of Accountable Care Organizations (ACOs) under the Medicare Shared Savings Program (MSSP) and evaluate whether ACOs that switched from one-sided to two-sided risk models exhibit better performance based on cost savings and quality outcomes. Based on longitudinal analysis of data from ACOs that participated in the MSSP between 2013 and 2022, our results indicate that ACOs that switched to two-sided risk models exhibit 4.2 % greater generated savings, 1.7 % higher quality score, and 1.5 % greater shared savings, compared to ACOs that remained in the one-sided risk model. These improvements persist for at least two years after switching. Our results are robust to the potential for self-selection of ACOs into two-sided risk models and endogeneity concerns due to unobserved heterogeneity. We also observe improvements across four major quality sub-domains. Specifically, ACOs that switched to two-sided risk models exhibit significant improvements in preventive care, at-risk care, and beneficiary safety dimensions of patient health. In contrast, improvements in the quality of beneficiary care are relatively modest.

先前对医疗保健中绩效薪酬计划的研究在组织绩效方面产生了不同的结果。我们研究了医疗保险共享储蓄计划（MSSP）下的问责医疗组织（ACOs）的推出，并评估从单侧风险模型转换为双侧风险模型的ACOs是否在成本节约和质量结果的基础上表现得更好。基于对2013年至2022年间参与MSSP的ACOs数据的纵向分析，我们的结果表明，与仍在单侧风险模型中的ACOs相比，切换到双边风险模型的ACOs表现出4.2%的生产节约，1.7%的质量得分和1.5%的共享节约。这些改善在转换后至少持续两年。我们的研究结果表明，由于未观察到的异质性，ACOs可能会自我选择进入双边风险模型和内生性问题。我们还观察到四个主要质量子领域的改进。具体而言，转向双边风险模型的ACOs在预防保健、风险保健和患者健康的受益人安全方面表现出显著改善。相比之下，受益人护理质量的改善相对有限。

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引用次数: 0

On the interrelation of action accountability and job autonomy: Evidence from the nursing industry 论行动问责制与工作自主性的相互关系：来自护理行业的证据

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-09-24 DOI: 10.1016/j.aos.2025.101610

Markus C. Arnold , Arthur Posch

While prior work in management accounting has mainly focused on results controls, this study investigates how action accountability as an action control and job autonomy are jointly used by supervisors in a setting in which results controls at the individual employee level are of little relevance. We analyze our research question by collecting survey data among nurses from Swiss public hospitals. We predict and find that when task complexity is high, job autonomy and action accountability are used as substitutes by the supervisor. When task complexity is low, job autonomy and action accountability have a less substitutive relation than when task complexity is high. In supplemental analyses, we also find that action accountability and job autonomy act as substitutes with respect to employee loyalty and effort when task complexity is high and less so when it is low, consistent with supervisors’ control choices. We also collect additional archival and experimental data to provide supplemental evidence for our underlying theory. Our study enhances the understanding of the use and effects of action controls in settings in which results controls at the individual employee level are of little relevance.

虽然先前的管理会计工作主要集中在结果控制上，但本研究调查了在员工个人水平的结果控制无关紧要的情况下，主管如何联合使用行动问责制作为行动控制和工作自治。我们通过收集瑞士公立医院护士的调查数据来分析我们的研究问题。我们预测并发现，当任务复杂性较高时，主管会使用工作自主性和行动问责制作为替代。当任务复杂程度较低时，工作自主性与行动问责的替代关系较任务复杂程度高时小。在补充分析中，我们还发现，当任务复杂性高时，行动问责制和工作自主性在员工忠诚度和努力度方面起替代作用，当任务复杂性低时，行动问责制和工作自主性则不那么重要，这与主管的控制选择一致。我们还收集了额外的档案和实验数据，为我们的基本理论提供补充证据。我们的研究增强了对行动控制的使用和效果的理解，在这种情况下，员工个人水平的结果控制几乎没有相关性。

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引用次数: 0

Team identification and transactive memory systems in strategic performance management system design 战略绩效管理系统设计中的团队识别与交互记忆系统

IF 4 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-09-23 DOI: 10.1016/j.aos.2025.101611

Aishwarrya Deore , Ranjani Krishnan , Sue Yang

The design of strategic performance management systems (SPMS) necessitates the use of cross-functional teams that can access and integrate information and expertise that is spread across different areas. We theorize a causal pathway by which team identification enhances transactive memory systems (TMS), fosters team learning, and improves SPMS design performance. TMS, which refers to a shared socio-cognitive system for encoding, storing, and retrieving knowledge, helps teams integrate specialized inputs effectively. We experimentally test this pathway using cross-functional teams engaged in SPMS design and find that team identification significantly improves performance via its effects on TMS and team learning. Supplementary survey data and a scenario-based experiment offer additional support that in the absence of identification with the SPMS team, members are inclined to prioritize initiatives that reflect their prior experiences. Team identification reduces the risk that team members approach the selection of initiatives from their own individual expertise- or experience-based orientations. Our study contributes by empirically identifying the socio-cognitive mechanisms through which team identification enhances learning and cross-functional team performance in SPMS design settings.

战略绩效管理系统（SPMS）的设计需要使用跨职能团队，这些团队可以访问和整合分布在不同领域的信息和专业知识。我们理论化了一个因果路径，通过这个因果路径，团队认同增强了交互记忆系统（TMS），促进了团队学习，并提高了交互记忆系统的设计性能。TMS指的是一个用于编码、存储和检索知识的共享社会认知系统，它可以帮助团队有效地整合专业输入。我们通过参与SPMS设计的跨职能团队实验验证了这一途径，发现团队认同通过对TMS和团队学习的影响显著提高了绩效。补充的调查数据和基于场景的实验提供了额外的支持，在缺乏与SPMS团队的认同的情况下，成员倾向于优先考虑反映他们先前经验的计划。团队识别减少了团队成员从他们自己的个人专业知识或基于经验的方向中选择计划的风险。本研究通过实证研究确定了团队认同在SPMS设计环境中促进学习和跨职能团队绩效的社会认知机制。

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引用次数: 0

Audit committee financial expertise, equity compensation and employee whistleblowing 审计委员会财务专业知识，股权薪酬和员工举报

IF 3.6 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-07-26 DOI: 10.1016/j.aos.2025.101609

Gladys Lee

Motivated by the importance of effective oversight in mitigating the risks of employee external whistleblowing, this study investigates the effect of audit committee financial expertise and equity compensation on employee external whistleblowing. Drawing on theories of motivated reasoning and overconfidence, I propose that while audit committee financial expertise could enhance oversight, higher equity compensation can trigger cognitive biases that lead audit committee members to overestimate their monitoring effectiveness and discount or overlook the risks in internal reports of wrongdoing, increasing employee external whistleblowing. Using a sample of U.S. listed firms involved in misconduct, I find that greater audit committee financial expertise is associated with lower levels of employee external whistleblowing when audit committee equity compensation is low, but with higher levels of employee external whistleblowing when equity compensation is high. These findings suggest that audit committee equity compensation may undermine the benefits of financial expertise, offering new insights into the unintended consequences of governance and compensation practices.

基于有效监督对于降低员工外部举报风险的重要性，本研究考察了审计委员会财务专业知识和股权薪酬对员工外部举报的影响。根据动机推理和过度自信理论，我提出，虽然审计委员会的财务专业知识可以加强监督，但更高的股权薪酬可能引发认知偏见，导致审计委员会成员高估其监督有效性，低估或忽视内部不当行为报告中的风险，从而增加员工的外部举报。以涉及不当行为的美国上市公司为样本，我发现，当审计委员会股权薪酬较低时，审计委员会财务专业知识水平越高，员工外部举报水平越低，而当股权薪酬较高时，员工外部举报水平越高。这些发现表明，审计委员会股权薪酬可能会削弱财务专业知识的好处，为治理和薪酬实践的意外后果提供了新的见解。

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引用次数: 0

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

IF 3.6 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-07-14 DOI: 10.1016/j.aos.2025.101608

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

We extend prior research by exploring the importance of information flow within auditors’ client portfolios to audit quality. On the one hand, information flow fosters communication among clients concerning how to deal with an auditor, helping clients negotiate against proposed audit adjustments. On the other hand, information sharing helps spread indications that an auditor provides a low-quality audit to one client, making such signals known to their other clients. Accordingly, this motivates auditors to impose stricter external monitoring to protect their reputations and wealth. In analyzing which force dominates in shaping audit quality, we find that companies experience a higher likelihood of audit adjustments and a lower likelihood of accounting irregularities when their audit committee members are socially connected or interlocked with audit committee members of other clients audited by the same auditor. In contrast, we do not find any perceptible impact of informational connections stemming from top management on audit quality, consistent with executives not always demanding accounting transparency. Mechanism analysis reveals that auditors expend more effort on engagements when clients have more extensive information flow channels.

我们通过探索审计师客户组合中的信息流对审计质量的重要性来扩展先前的研究。一方面，信息流促进了客户之间关于如何与审计师打交道的沟通，帮助客户就拟议的审计调整进行协商。另一方面，信息共享有助于传播审计人员向一个客户提供低质量审计的迹象，使其他客户知道这些信号。因此，这促使审计师实施更严格的外部监督，以保护自己的声誉和财富。在分析哪一种力量在塑造审计质量方面占主导地位时，我们发现，当审计委员会成员与同一审计师审计的其他客户的审计委员会成员有社会联系或相互联系时，公司审计调整的可能性更高，会计违规的可能性更低。相比之下，我们没有发现来自最高管理层的信息联系对审计质量有任何可察觉的影响，这与高管并不总是要求会计透明度相一致。机制分析表明，当客户拥有更广泛的信息流渠道时，审计师在业务上花费的精力更多。

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引用次数: 0

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心理

IF 3.6 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-06-24 DOI: 10.1016/j.aos.2025.101607

Nelson Duenas

This paper is concerned with the understanding of resistance in accounting research. Using the case of a Southern Non-Governmental Organization (NGO) and its relationships with donors within the international development assemblage, I discuss how the organization, in experiencing mixed feelings towards its donors' managerial discourses and accounting practices, engages in a process of resistance. Such resistance operates amidst a processual interplay of attraction and repulsion towards the colonial opposite. Using Homi Bhabha's Postcolonial Theory (PCT) and its emphasis on the affective dimension in colonial encounters, I find that the NGO's actions are nestled within hybridity and ambivalence, which drive the NGO towards balancing opposing forces to move forward in the assemblage. I contribute to accounting literature by offering an affective understanding of the ambivalence produced by postcolonial relations mediated by accounting, and by reconceptualizing resistance in accounting research as a flux of affects with political implications in shifting relationships.

本文探讨了会计研究中对阻力的理解。我以一个南方非政府组织（NGO）及其在国际发展大会中与捐助者的关系为例，讨论了该组织在对其捐助者的管理话语和会计做法产生复杂感情的情况下，如何参与抵制过程。这种抵抗是在对殖民对立面的吸引和排斥的过程中相互作用的。利用霍米·巴巴的后殖民理论（PCT）及其对殖民遭遇的情感维度的强调，我发现非政府组织的行动处于混杂性和矛盾心理之中，这促使非政府组织平衡对立的力量，在群体中前进。我通过对由会计介导的后殖民关系所产生的矛盾心理提供情感理解，并通过将会计研究中的阻力重新定义为变化关系中具有政治含义的影响的通量，从而为会计文献做出贡献。

引用次数: 0

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ESG鉴证和鉴证提供者如何影响消费者购买意愿

IF 3.6 2区管理学 Q1 BUSINESS, FINANCE

Accounting Organizations and Society

Pub Date : 2025-06-18 DOI: 10.1016/j.aos.2025.101599

Clark Hampton , Macy Knutson , Adi Masli , Chad Stefaniak

Consumers are increasingly conscientious of societal and environmental impacts of their purchases, prompting companies to make environmental, social, and governance (ESG) claims and engage in voluntary ESG assurance. However, prior literature lacks insight into whether consumers consider negative accounting news events (e.g., error/irregularity restatements) and their effects on purchasing intentions. Using real world consumers of sustainable goods, we investigate how varying levels of negative accounting news events (i.e., error or irregularity restatements), the presence of ESG product-quality assurance (e.g., cage free egg certification), and the type of assurance provider (e.g., an accounting firm that also audits the financial statements, an accounting firm that does not audit the financial statements, government agency) influence purchasing intentions and organizational legitimacy perceptions. We find that consumers surrogate negative accounting news events as indicators of ESG claim reliability, negatively impacting purchasing intentions, especially for more severe events (e.g., irregularity). However, ESG product-quality assurance partially mitigates these negative effects. Moreover, we find that when an error restatement occurs, the mitigating effect is less pronounced when the same firm provides both financial statement and ESG product-quality assurance compared to a governmental agency or non-financial statement auditor. Finally, when irregularities occur, though product-quality assurance partially mitigates the detrimental effects, there is no difference between assurance providers, likely because management's willingness to deceive auditors decreases the perceived reliability of assurance in general. Our results suggest boards should obtain ESG product-quality assurance and carefully select their assurance providers.

消费者越来越关注其购买对社会和环境的影响，促使企业提出环境、社会和治理（ESG）要求，并自愿参与ESG保证。然而，先前的文献缺乏洞察消费者是否考虑负面会计新闻事件（例如，错误/违规重述）及其对购买意愿的影响。利用可持续产品的真实世界消费者，我们调查了不同程度的负面会计新闻事件（即错误或违规重述），ESG产品质量保证（例如，无笼鸡蛋认证）的存在，以及保证提供商的类型(例如，审计财务报表的会计师事务所，不审计财务报表的会计师事务所，政府机构)影响购买意愿和组织合法性认知。我们发现，消费者将负面会计新闻事件作为ESG索赔可靠性的指标，对购买意愿产生负面影响，特别是对于更严重的事件（如违规）。然而，ESG产品质量保证部分地减轻了这些负面影响。此外，我们发现，当错误重述发生时，当同一家公司同时提供财务报表和ESG产品质量保证时，与政府机构或非财务报表审计师相比，缓解效果不那么明显。最后，当违规行为发生时，虽然产品质量保证部分地减轻了有害影响，但保证提供者之间没有区别，可能是因为管理层欺骗审计员的意愿总体上降低了保证的可靠性。我们的研究结果表明，董事会应该获得ESG产品质量保证，并仔细选择保证提供者。

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引用次数: 0