Journal of Accounting & Organizational Change: Volume 11 Issue 2

Leasing: reducing the game of hiding risk

Natalie Tatiana Churyk, Alan Reinstein, Gerald Harold Lander

This paper aims to examine the status and implications of the Financial Accounting Standards Board (FASB) and International Accounting Standards Board’s (IASB) forthcoming…

To be or not to be – auditors’ ability to signal going concern problems

Torbjörn Tagesson, Peter Öhman

This paper aims to chart Swedish auditors’ likelihood of issuing going concern warnings (GCWs), and to investigate the relationship between formal auditor competence, audit fees…

Successful organizational change through win-win: How change managers can create mutual benefits

Matthias Georg Will

– This paper aims to show new ways of overcoming resistance during organizational change by applying insights from New Institutional Economics.

Developing a performance measurement model for agricultural extension agents: An interdisciplinary approach

Ahmed Abdel-Maksoud, Bahgat Abdel-Maksoud

The purpose of this study is to propose a performance measurement (PM) model for agricultural extension agents. Based on an interdisciplinary approach, management…

Explaining the variation in adoption rates of the information content of environmental disclosure: An exploration of innovation adoption theory

Even Fallan

This paper aims to explore whether internal context – decision-makers’ perception of characteristics of the information content – might predict the variation in adoption rates of…

Market reaction to enterprise applications: a multicultural perspective

Ana C. Silva, Oswaldo Lorenzo, Gonzalo Arturo Chavez

This paper aims to identify the relationship between national culture, enterprise application (EA) implementations and firm value for a sample of the largest and most actively…