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Research Article April 29 2026
Anti-corruption disclosures, firm value and country risk: a Southeast Asian perspective
Desi Adhariani; Refin Dimas Pratama; Tarek Rana
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0079
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Research Article April 22 2026
Data analytics adoption in financial auditing: institutional pressures, conformity and resistance
Ahmed Atef Oussii; Naouel Fendri Zouari
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0093
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Research Article April 15 2026
Leveraging data analytics diagnostically and interactively for effective management control
Nils Gimpl; Andreas Wald; Ágnes Szukits; Ronald Gleich
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-10-2025-0410
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Research Article April 14 2026
IPSAS and the Big Four: further evidence incorporating political and social power theory – a cross-country study
Mustafa Elkasih Abdulkarim; Mohamed Ismail Umlai
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-09-2025-0387
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Research Article April 2 2026
The influence of professional accounting organizations on the supply and demand of the accounting professional’s competencies: a Portuguese case study
Nanja Kroon; Maria-Ceu Gaspar Alves
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-12-2024-0408
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Research Article March 24 2026
Accountability in state-owned enterprises: a comparative analysis of sustainability reporting
Adeyemi Adebayo; Barry Ackers
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-11-2024-0356
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Research Article March 23 2026
Nonfinancial government support and village-owned enterprises’ performance: the mediating role of organizational sustainability
Yesi Mutia Basri; Gusnardi Gusnardi; Poppy Nurmayanti; Julina Julina; Damara Putri Hestia Indrapraja
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0081
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Research Article March 18 2026
Mapping the landscape of audit report lag research: a bibliometric analysis, coupling insights and future research agenda
Sekar Akrom Faradiza; Heru Tjaraka
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0249
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Research Article March 17 2026
ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model
Md Arafat Rahman; Sazzad Hossain Shaon
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-05-2025-0164
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Research Article March 16 2026
Cybersecurity in accounting: challenges and strategies for SME resilience
Isabel Maldonado; Amélia Ferreira da Silva; Carlos Pinho; Gonçalo Santos
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0267
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Research Article February 25 2026
The transformation of Malaysia airports towards the sustainable development goals (SDGs): institutional logic perspective
Zamzulaila Zakaria; Zarina Zakaria; Julia Mohd Said
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-04-2025-0099
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Research Article February 4 2026
How to prevent greenwashing? Review of environmental auditing and accountability frameworks
Ondřej Dvouletý; Alžběta Mangarella; Léa Galy; Aaron Johnson; David Anthony Procházka
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-06-2025-0174
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Research Article February 4 2026
ERP user satisfaction as situated practice: compensatory dynamics among management controllers in Morocco
Aziz El Atiki El Guennouni
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-09-2025-0392
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Literature Review February 3 2026
Evolving role of integrated reporting in sustainability and governance practices: a bibliometric analysis and future research insights
Pritpal Bhullar; Chandra Shekhar Bhatnagar; Seshadev Sahoo
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0074
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Research Article February 2 2026
Municipal risk managers – uncoordinated institutional work in the field of municipal risk management
Toni Mättö; Jukka Pellinen; Antti Rautiainen; Kari Sippola
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-11-2024-0361
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Research Article January 30 2026
Exploring the dynamics of audit committee membership: a survival analysis approach
Régis Blazy; Géraldine Broye; Pauline Johannes
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-04-2025-0109
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Research Article January 26 2026
The role of servant leadership in organizational change: dynamic capabilities and frugal innovation as sequential mediators to enhance firm performance
Anh Truong Thi Phuong; Ngoc Duy Pham
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-06-2025-0216
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Research Article January 13 2026
Impact of management accounting reform in the public sector: the Portuguese case
Margarida Isabel Liberato; Inna Choban de Sousa Paiva; Rogério Serrasqueiro
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-06-2024-0186
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Research Article January 9 2026
Role of CSR-committee in reducing carbon emission during COVID-19: a global perspective
Amal Doualeh; Osama Mahd; Husam Aldamen; Keith Duncan
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0263
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Research Article January 7 2026
Designing a time-driven ABC model: Reducing the number of time equations though business analytics
Steen Nielsen
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-04-2025-0096
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Research Article January 2 2026
A MCDM model for prioritizing internal control strategies in bonded warehouses: an application of the COSO framework
Chen-Han Chu; Chu-Lun Hsieh; Chun-Hsi Wang; Jo-Lan Liu
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-01-2025-0001
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Research Article January 1 2026
The role of strategic management accounting adoption in shaping financial and innovation performance of SMEs: testing a mediating model
Ietje Nazaruddin; Hafiez Sofyani; Evi Rahmawati; Tiyas Puji Utami; Rizka Amalia
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0232
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Research Article December 31 2025
The effects of organic and mechanistic forms of control on the innovative behavior ofstartup managers
Anderson Betti Frare; Ilse Maria Beuren
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-02-2025-0044
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Research Article December 26 2025
Cash versus accrual components: forecasting future cash flows through line item decomposition
Tareq Zaki Mashoka
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-04-2025-0133
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Research Article December 23 2025
Disclosure of multidisciplinary expertise in sustainability assurance: unpacking legitimacy and accountability for stakeholders in sustainability reports
Anup Kumar Saha; Istemi Demirag
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-11-2024-0379
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Research Article December 22 2025
Optimal budgetary participation and firm performance: empirical evidence
Donatien Avelé; Francis Didier Tatoutchoup
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2025-0094
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Research Article December 12 2025
ESG and cybersecurity disclosure: navigating corporate strategy through value relevance analysis
Kiki Khoifin; Yu-Chuan Huang
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2025-0070
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Research Article December 8 2025
Audit quality and its relevance to purpose-driven management in Japan’s Big 4: literature review and directions for future research
Hiroshi Shuto
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-08-2024-0254
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Research Article December 8 2025
Association between feedforward control and accounting misreporting: the moderating role of relational capital
Hiep Thien Trinh
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-05-2025-0159
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Research Article November 21 2025
Do investments in CSR activities enhance financial performance for politically connected firms? Evidence from France
Hela Garrouch; Badreddine Hamdi; Tarek Mejri; Hicham Sbai
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2025-0091
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Research Article November 19 2025
The impact of chaos and cultural theories on the internal audit environment in a context of cultural change: an international study
Joe Hallak; Khalil Feghali
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-11-2024-0384
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Research Article November 13 2025
Contingency relationship between perceived environmental uncertainty and management control systems: Implications for innovation and performance
Theodorus Radja Ludji
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2024-0322
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Research Article November 13 2025
Accounting 4.0: a mediating–moderating model of tech, workforce, and performance
Md Arafat Rahman
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-02-2025-0038
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Research Article November 10 2025
Accounting for change: board gender diversity, CSR strategies and financial distress
Mujtaba M. Momin; Ariz Naqvi; Suzan Dsouza
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-04-2025-0135
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Research Article November 7 2025
Understanding challenges of conventional remote auditing and AI-enabled remote IT auditing: audit professionals’ perspectives from an emerging economy
Krayyem Al-Hajaya; Ruba Taleb Alma’aitah; Rami Ibrahim A. Salem; Khaled Hutaibat
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-12-2024-0395
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Research Article November 6 2025
The role of the societal context in establishing trust within the UK risk disclosure regime
Zaneta Azuma-Kotei; Samaneh Elmi
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-08-2024-0277
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Research Article October 20 2025
A cross-country analysis of the impact of shop-floor involvement on the integrated relationships between innovative managerial practices/technologies and operational non-financial performance indicators
Ahmed Abdel-Maksoud; Walid Cheffi; Iqbal Khadaroo; Magdy Abdel-Kader; Billy Wadongo
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-01-2024-0006
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Research Article October 17 2025
Corporate governance as a moderator of the relationship between environmental regulations and financial performance: evidence from European high-polluting firms
Azhaar Lajmi; Ines Ben Flah; Dorra Shiri
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2025-0088
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Research Article October 17 2025
The impact of auditors’ portfolio structure on audit effectiveness and fees
Mahdi Salehi; Mohammad Hossien Zolfaghararani; Mahmoud Lari DashtBayaz
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-12-2024-0393
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Research Article October 13 2025
Comply or explain? The effects of corporate governance code disclosure
Maria Lotze; Christian Reiser; Christine Reitmaier; Wolfgang Schultze
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-02-2024-0059
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Research Article September 22 2025
The relationship between the number of branches of audit firms and audit market competition
Sajjad Abdollahzade; Mahmoud Lari DashtBayaz; Mahdi Salehi
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-04-2025-0118
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Research Article September 19 2025
The role of chief financial officers in sustainability integration in Indonesia: a decolonial lens
Iwan Suhardjo; Chris Akroyd; Luluk Widyawati; Meiliana Suparman
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-09-2024-0317
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Research Article September 4 2025
How did the COVID-19 pandemic impact the business partner role and accountants’ decision-making influence?
Daniel Magalhães Mucci; Kate E. Horton; Andson Braga de Aguiar; Claudio de Araújo Wanderley
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2024-0333
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Research Article September 2 2025
Reimbursement of health service costs and management accounting systems in practice: an Australian non-profit hospital case study
Ruvendra Nandan; Manzurul Alam; A.B.M. Mahbub Alam
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2022-0156
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Research Article August 26 2025
Conducting case study research in management accounting: doctoral student and supervisor perspectives
Kumudu Kapiyangoda; Tharusha Gooneratne
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-03-2024-0088
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Research Article August 20 2025
Do auditors behave differently in initial-year engagements?
Essam Elshafie
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-01-2024-0001
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Literature Review August 14 2025
Do management control systems reduce dysfunctional behaviours? Insights from a literature review on the levers of control framework and research agenda
Javiera Müller; Laura Gomez-Ruiz; David Naranjo-Gil
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2024-0354
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Research Article August 11 2025
Leveraging digital technologies to control fraud in a resource-constrained institutional environment: a longitudinal case study
Ruchi Agarwal; Sanjay Kallapur; Sanjiv Dwivedi
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-06-2024-0209
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Research Article August 8 2025
Influence of ethical work climate on organizational commitment of public sector auditors in Malaysia
Suhaiza Ismail; Chew Har Loke; A.H. Fatima
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-08-2024-0283
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Research Article August 7 2025
Activity-based costing adoption, innovation attributes and performance of SMEs in Ghana
Edward Nartey
Journal of Accounting & Organizational Change (2025) https://doi.org/10.1108/JAOC-10-2023-0176
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