Journal of Accounting & Organizational Change

Retraction notice: “Demystifying the time varying linkage among ESG compliant, fintech and artificial intelligence stocks”

Retraction notice: “Digital disruption: unveiling antecedents propelling the revolution in contemporary accounting practices”

Retraction notice: “Sustainable accounting quality and its impact on financial success aligned with SDGs”

The role of intellectual capital in the sustainable value creation of Brazilian listed companies

This paper aims to analyze the impact of intellectual capital (IC) on Brazilian companies’ sustainable value creation (VC).

Does the business strategy matter? The mandatory regulation of corporate social responsibility and earnings quality relationship

This study aims to investigate the association between corporate social responsibility (CSR) reporting and earnings management (EM) activities following the Companies Act 2006…

The role of AI adoption in transforming the accounting profession: a diffusion of innovations theory approach

This study aims to examine the impact of Artificial Intelligence (AI) adoption on Tunisia’s accounting profession, using the diffusion of innovations theory (DIT) to explore…

Research on financial fraud detection by integrating latent semantic features of annual report text with accounting indicators

This paper aims to integrate the latent semantic features of annual report text with accounting indicators to construct a financial fraud identification model, and quantitatively…

Evaluating the impact of ESG on financial risk: the moderating effects of operational ability and profitability in Indonesian infrastructure firms

This study aims to examine the impact of environmental, social, and governance (ESG) practices on financial risk, with operational ability and profitability as moderating…

Burns and Scapens’ framework: a 25-year review of insights, challenges, and prospective directions

Burns and Scapens (2000) (B&S hereafter) offered a well-cited framework conceptualising management accounting change. This paper aims to provide a systematic review of how B&S has…

Testing the mediation effects of contingent factors on the relationship between management control systems and performance in higher education institutions

This study examines the mediating role of three psychological contingent factors: collegiality, creativity, and job satisfaction, on the relationship between management control…

Exploring linkages between social diversity, management control, and team performance: an integrative literature review

This study aims to explore the influence of management control on the performance of teams with surface levels of social diversity.

The effect of stretch goals and moral justification on counterproductive work behavior

This paper aims to investigate the mediating role of moral justification in the relationship between stretch goals and counterproductive work behavior (CWB).

Popular reporting in the public sector: a systematic literature review and reflections for future research

This study aims to characterize, quantitatively and qualitatively, the existing research on popular reporting (PR) in the public sector, to synthesize and evaluate its current…

Factors influencing blockchain adoption in accounting and auditing in the face of Industry 4.0: a multi-criteria decision-making approach

Thus the purpose of this study is to prioritize the factors affecting the blockchain technology in accounting and auditing practices. Industry 4.0 technology has revolutionized…

The effect of organizational identification on AIS acceptance: how gender and collectivism shape usage patterns

This paper aims to investigate the impact of organizational identification on employees’ usage of newly introduced Accounting Information Systems (AIS), with a particular focus on…

Unravelling the impact of COVID-19 on airline financial health in the world: insights from Chernoff faces technique

This study proposes a novel approach to gauge the effects of COVID-19 on a large number of airline companies worldwide based on the employment of fifteen metrics at the cash flow…

Investors’ pro-environmental attitude, spirituality and socially responsible investing: a mediating role of greenwashing practices

The objective of this study is to examine the influence of investors’ pro-environmental attitudes and spirituality on their intentions to invest in socially responsible investment…

Burnout in audit professionals: a job demand-resource perspective in COVID-19 era

The purpose of this paper is to review existing research on burnout in the audit profession using the job demands-resources theory (JD-R) with attention to the post-COVID-19 era.

Post-Implementation challenges of the Outcome-Based budgeting model in budgetary practices: a Malaysian perspective

This study aims to explore the challenges in post-implementing the Outcome-Based Budgeting (OBB) model in budgetary practices in Malaysian Government agencies, in the context of…

Internal auditors and crisis management: a post-crisis outcome evaluation

The purpose of the study is to understand how internal auditors in public US universities respond to and manage crises. As part of the post-crisis outcomes evaluation and learning…

The phenomenon of China’s carbon accounting policies and practices

This study aims to explore China’s carbon accounting policies and practices to enhance its carbon accounting and trading practices and achieve carbon neutrality.

Related party transactions and financial distress: role of governance and audit attributes

This study aims to investigate the relationship between related party transactions (RPTs), specifically sales and purchases, and financial distress. It also explores the…

Attitudes toward the adoption of accounting analytics technology in the digital transformation landscape

The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the…

Influence of level of assurance, assurance provider type, and investors’ personality in greenhouse gases reporting for social responsible investment

The study aims to evaluate how different types of assurors and investors’ Big Five personality traits affect the relationship between levels of assurance for Greenhouse Gas (GHG…

Role of ERP systems in management accounting in SMEs in Saudi Arabia

This study aims to explore the role of successfully implemented enterprise resource planning (ERP) systems by investigating changes in management accounting (MA) and the influence…

Business intelligence system adoption and the leveraging of reporting process capabilities

The purpose of this paper is to explore the integration of business intelligence (BI) systems in the digital transformation context and its impact on management control (MC) and…

Carbon management accounting an evolving approach to enhance transparency and accountability in accounting and reporting practices

This study aims to examine the factors driving the adoption of carbon management accounting (CMA) and various considerations that mediate its effectiveness in accounting and…

Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?

This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting…

Legitimacy and anti-corruption disclosures: insights into the early effects of the European Non-Financial Reporting Directive

This study aims to investigate corporate anti-corruption disclosure (ACD) strategies during the regulative debate surrounding the European Directive 2014/95/EU which for the first…

Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms

Interest in environmental, social and governance (ESG) controversies is acquiring great relevance in the business and academic communities. Nonetheless, previous studies in the…

Dysfunctional audit behavior: exploring the impact of longitudinal work experience and gender

This research paper investigates variances in auditors’ attitudes toward dysfunctional audit behavior (DAB) in two different time periods. The purpose of this paper is to explore…

Digital disruption: unveiling antecedents propelling the revolution in contemporary accounting practices

This study aims to analyse the relative prominence of antecedents of digital accounting practices in the micro, small and medium enterprises (MSME) industry. The Ministry of MSME…

Financial accountability discharged from local government financial statements: an institutional theory approach to accounting change

By focusing on the perspective of politicians, this paper aims to question the change brought about by local government financial statements for accountability. It applies the…

Corporate disclosure and firm value: do audit quality and foreign listing matter?

This paper analyzed the effect of voluntary corporate disclosure on firm value and how audit quality and cross-border stock market listing moderate this relationship.

Demystifying the time varying linkage among ESG compliant, fintech and artificial intelligence stocks

This paper aims to analyze the time-varying dynamic connectedness among environmental, social and governance (ESG)-compliant firms, Fintech-based firms and artificial intelligence…

Mapping the path to sustainable accounting: a DEMATEL-based analysis of key factors influencing effective extended producer responsibility in the circular economy

This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting…

Digitization strategy and innovation performance of microfinance institutions: mediating role of innovation capability

This study aims to examine the mediating role of innovation capability in the relationship between digital transformation strategy and innovation performance of microfinance…

Tax departments in multinationals: organizational tax police or enabling business partner?

This paper aims to study the management of international transfer pricing (ITP) tax risks in multinational enterprises (MNEs). Specifically, the authors examine how in-house tax…

Stakeholder pressure and SMEs sustainability information disclosures: why perceived benefits and sustainability knowledge matter

Sustainability research has become important than ever, due to the visible effects of business operations on the environment, and the increasing green consciousness among the…

Impact of digital advancements on accounting, auditing and reporting literature: insights, practice implications and future research directions

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature…

Evaluating the influencing factors and effects of the digitalization of management control

This study aims to investigate the influences on the digitalization of management control and the effects of this digitalization on management control tasks performed, management…

Effects of socialization mechanisms on managers’ desire to have a significant impact through work: evidence from the banking sector

This study aims to analyze the effects of socialization mechanisms (belief system and peer mentoring) on managers’ job engagement and their desire to have a significant impact…

Digital transformation in accounting: elevating effectiveness across accounting, auditing, reporting and regulatory compliance

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical…

Sustainable accounting quality and its impact on financial success aligned with SDGs

Financial and nonfinancial disclosures (sustainable accounting) are crucial in the annual financial reports of many firms. This study aims to explore the dynamic relationship…

Emerging trends of environmental accounting research: a science mapping approach

This paper aims to provide a comprehensive knowledge structure for environmental accounting (EA) research by identifying research hotspots and frontiers and suggesting future…