本文精选了会计学国际顶刊《Accounting, Organizations and Society》近期发表的论文，提供会计学研究领域最新的学术动态。

Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy

原刊和作者：

Accounting, Organizations and Society Volume 106

Brant Christensen （Brigham Young University）

Lijun (Gillian) Lei （University of North Carolina）

Sydney Qing Shu （Miami University）

Wayne Thomas （University of Oklahoma）

Abstract

Survey evidence and academic research raise the possibility that audit regulation can impact not only the information contained in external financial reports but also the internal information used by management. We investigate this possibility by examining the improvement in management forecast accuracy around initiation of the Public Company Accounting Oversight Board's (PCAOB) international inspection program. Consistent with managers having improved information, we find that managers issue more accurate forecasts following PCAOB inspection access. Multiple additional analyses support that an improved information environment is the mechanism underlying our results, and this effect is distinct from, and incremental to, any effects of PCAOB inspection on external reporting quality. Our study provides evidence that audit regulation benefits an important internal stakeholder—managers.

Link: https://doi.org/10.1016/j.aos.2022.101403

Taking stock of research on the levers of control with meta-analytic methods: Stylized facts and boundary conditions

原刊和作者：

Accounting, Organizations and Society Volume 106

Lucia Bellora-Bienengräber （University of Groningen）

Klaus Derfuss （University of Hagen）

Jan Endrikat （University of Applied Sciences）

Abstract

In levers of control (LoC) research, empirical and conceptual ambiguities have hampered the establishment of a coherent body of knowledge. Mixed findings, variability in the approaches to account for the levers’ combined use, and variability in conceptual choices (e.g., the conceptualization of interactive and diagnostic control) have caused this unsatisfactory state. In response, we validate and extend theory on the LoC framework by meta-analytically synthesizing quantitative evidence from 58 independent samples and 10,374 observations. We develop two models of the combined use of the levers, which portray their simultaneous use and mutual relationships, and relate them to capabilities and performance. For theory validation, we uncover stylized facts that demonstrate that organizations use the four levers in combination, not in isolation. Moreover, following the logic of the resource-based view, the levers are related to performance via capabilities. These relationships are robust to moderating influences of the dimensions and conceptualization of interactive control and managers’ hierarchical level. For theory extension, we systematically uncover the need to complement the resource-based view with other theories and offer related suggestions. Our moderator analyses identify boundary conditions that limit the generalizability of the LoC framework. For example, surprisingly, the conceptualization of diagnostic control emerges as a boundary condition. On a general level, our findings might serve as an inspiration for better appreciating future survey-based knowledge creation in management control research and also provide researchers from other disciplines with a more comprehensive understanding of the enhancement of capabilities and performance.

Link: https://doi.org/10.1016/j.aos.2022.101414

Narcissism in the workforce: How employees respond to contract frame

原刊和作者：

Accounting, Organizations and Society Volume 106

Theresa Libby （University of Central Florida）

Wioleta Olczak （Marquette University）

Abstract

Narcissism in the general population has risen over time; thus, it is likely that firms will hire a greater proportion of more narcissistic employees into their ranks. In two experiments, we examine whether and how narcissism impacts employees’ contract preferences and performance depending on the contract frame. When contracts are assigned, more narcissistic employees perform worse than less narcissistic employees under a penalty-framed contract and no different from less narcissistic employees under a bonus-framed contract. When employees have contract choice, more narcissistic employees prefer bonus-framed contracts over penalty-framed contracts while less narcissistic employees are relatively indifferent between them. Even so, this preference does not appear to impact performance as more narcissistic employees continue to perform worse than less narcissistic employees under a penalty-framed contract and no different from less narcissistic employees under a bonus-framed contract in our condition with contract choice. Therefore, narcissism is an important individual characteristic to consider when designing incentive contracts.

Link: https://doi.org/10.1016/j.aos.2022.101415

He, him, his: Masculine language in professional guidance and assessed equity and inclusion of women and LGBTQ+ people in the profession

原刊和作者：

Accounting, Organizations and Society Volume 106

Marietta Peytcheva （Lehigh University）

Abstract

Three experiments examine how the use of masculine language in professional guidance affects assessments of the equity and inclusion of historically marginalized gender and sexual orientation groups in the accounting profession. Experiment 1 manipulates the pronouns used in auditing standards as masculine vs. gender-inclusive, and finds that masculine pronouns reduce accounting professionals' assessed equity and inclusion of women and LGBTQ+ people in the audit profession. Participant gender also has an effect, with women making lower overall equity and inclusion assessments. In Experiment 2, college students read a neutral-language accounting job ad as well as professional guidance that uses masculine vs. gender-inclusive pronouns, and assess the accounting profession's equity and inclusion of women and LGBTQ+ people. Masculine pronouns reduce students' equity and inclusion assessments, and this effect is stronger for women and LGBTQ+ participants. In Experiment 3, LGBTQ+ and non-LGBTQ+ U.S. residents assess the equity and inclusion of LGBTQ+ people in accounting. Pronouns have a stronger effect on LGBTQ+ than non-LGBTQ+ participants. Further, for LGBTQ+ participants, the effect of pronouns is not conditioned on participant gender; however, pronouns affect non-LGBTQ+ women's, but not non-LGBTQ+ men's, assessments of LGBTQ+ equity and inclusion.

Link: https://doi.org/10.1016/j.aos.2022.101413