Accounting

Do auditors’ incentives affect materiality assessments of prior-period misstatements?

Publication date: Available online 4 January 2022Source: Accounting, Organizations and SocietyAuthor(s): Brant Christensen, Roy Schmardebeck, Timothy Seidel

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago

Accounting

You can’t get there from here: The influence of an audit partner’s prior non-public accounting experience on audit outcomes

Publication date: Available online 11 December 2021Source: Accounting, Organizations and SocietyAuthor(s): Ling Lei Lisic, Jeffrey Pittman, Timothy A. Seidel, Aleksandra “Ally” B. Zimmerman

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago

Accounting

Feedback with feeling? How emotional language in feedback affects individual performance

Publication date: Available online 7 December 2021Source: Accounting, Organizations and SocietyAuthor(s): Devon Erickson, D. Kip Holderness, Kari Joseph Olsen, Todd A. Thornock

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago

Accounting

Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts

Publication date: Available online 26 November 2021Source: Accounting, Organizations and SocietyAuthor(s): Nathan C. Goldman, M. Kathleen Harris, Thomas C. Omer

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago

Accounting

Regulatory mandates and responses to uncomfortable knowledge: The case of country-by-country reporting in the extractive sector

Publication date: Available online 2 October 2021Source: Accounting, Organizations and SocietyAuthor(s): Lisa Baudot, David J. Cooper

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago

Accounting

Using historical institutional analysis of corporatism to understand the professionalization of accounting in Latin America

Publication date: February 2022Source: Accounting, Organizations and Society, Volume 97Author(s): Lúcia Lima Rodrigues, Russell Craig

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago

Accounting

Organizational responses to multiple logics: Diversity, identity and the professional service firm

Publication date: Available online 6 April 2022Source: Accounting, Organizations and SocietyAuthor(s): Fiona Anderson-Gough, Carla Edgley, Keith Robson, Nina Sharma

By ScienceDirect Publication: Accounting, Organizations and Society, 3 years ago