Earlycite

Research Article August 4 2026
Conspiracy illusion and auditors’ professional skepticism: the moderating roles of tolerance for ambiguity and religious attitude
Shirin Molavi; Ameneh Bazrafshan
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-02-2026-0116
View articletitled, Conspiracy illusion and auditors’ professional skepticism: the moderating roles of tolerance for ambiguity and religious attitude
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Research Article August 4 2026
Measuring the drawdown risk and recovery potential of self-regulatory organizations in response to war events
Ghulam Ghouse; M. Ishaq Bhatti; Aribah Aslam
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-02-2025-0043
View articletitled, Measuring the drawdown risk and recovery potential of self-regulatory organizations in response to war events
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Research Article July 23 2026
Trends in controller roles: longitudinal evidence from Finland
Tytti Elo; Jaan-Pauli Kimpimäki; Terhi Chakhovich
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-11-2025-0497
View articletitled, Trends in controller roles: longitudinal evidence from Finland
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Research Article July 17 2026
Institutional pressures and carbon performance: the mediating role of carbon management accounting adoption
Grace Tianna Solovida; Siti Puryandani; Daniel Jugend; Budi Prasetyo Samadikun; Tan Vo-Thanh; Hengky Latan
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-10-2025-0411
View articletitled, Institutional pressures and carbon performance: the mediating role of carbon management accounting adoption
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Research Article July 17 2026
Corporate governance, audit committee voting power, financial reporting quality and corporate performance: empirical evidence from an emerging economy
Muhammad Adil; Areeba Khan
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0058
View articletitled, Corporate governance, audit committee voting power, financial reporting quality and corporate performance: empirical evidence from an emerging economy
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Research Article July 13 2026
The impact of internal cost management on supplier cost management and customer-oriented performance: the moderating role of top management support
Bilkis Akhter; Md. Maksudur Rahman Sarker
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-11-2025-0460
View articletitled, The impact of internal cost management on supplier cost management and customer-oriented performance: the moderating role of top management support
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Research Article July 13 2026
Exploring the associations of auditors’ personal values and perceived organizational culture with ethical thinking and scenario-based ethical evaluations
Hok Ko Pong; Chi Hung Leung
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0279
View articletitled, Exploring the associations of auditors’ personal values and perceived organizational culture with ethical thinking and scenario-based ethical evaluations
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Research Article July 9 2026
The integration of big data analytics and management accounting systems: implications for firm financial and non-financial performance
Noor Hossain; Kamisah Ismail; Che Ruhana Isa
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-12-2024-0414
View articletitled, The integration of big data analytics and management accounting systems: implications for firm financial and non-financial performance
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Research Article July 7 2026
Sustainability and financial resilience: examining ESG performance, capital intensity, and financial distress in Asia-Pacific energy firms
Alvin Zikro; Farida Titik Kristanti; Hosam Alden Riyadh; Tha’er Abdelwahab Almajali
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0062
View articletitled, Sustainability and financial resilience: examining ESG performance, capital intensity, and financial distress in Asia-Pacific energy firms
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Research Article July 3 2026
From information to advantage and beyond: the role of modern management accounting in enabling marketing capabilities and goal achievement
Sareeya Wichitsathian; Somkiat Chayprapak
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-10-2025-0418
View articletitled, From information to advantage and beyond: the role of modern management accounting in enabling marketing capabilities and goal achievement
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Research Article July 2 2026
Commitment level: impact on climate change performance and firm value
Raden Roro Widya Ningtyas Soeprajitno; Ainun Na’im; Muhammad Alif Nur Irvan; Aprilia Beta Suandi; Ahmad Amin
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0248
View articletitled, Commitment level: impact on climate change performance and firm value
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Research Article June 29 2026
Readiness for blockchain technology adoption in higher education institutions: evidence from an integrated model
Tiyas Puji Utami; Suryo Pratolo; Erna Handayani; Ali Akbar Anggara; Hsing-Hua Hsiung
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-11-2025-0445
View articletitled, Readiness for blockchain technology adoption in higher education institutions: evidence from an integrated model
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Research Article June 24 2026
Impact of the audit client’s use of metaverse technology on audit risk assessment: evidence from the Middle East
Omar Ikbal Tawfik; Hamada Elmaasrawy
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-05-2025-0161
View articletitled, Impact of the audit client’s use of metaverse technology on audit risk assessment: evidence from the Middle East
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Research Article June 18 2026
Accountants’ attitudes towards integrated reporting: insights from Mauritius
Dineshwar Ramdhony; Francisco Liebana-Cabanillas; Mohamed Omran; Diksha Munogee
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2025-0073
View articletitled, Accountants’ attitudes towards integrated reporting: insights from Mauritius
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Research Article June 12 2026
Is city crime associated with accounting misconduct by firms?
Tahmina Ahmed; Gregory D. Saxton
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-04-2025-0111
View articletitled, Is city crime associated with accounting misconduct by firms?
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Research Article June 5 2026
Corporate culture as a catalyst for ESG disclosure: empirical evidence from the United States
Uyen Nguyen; Christopher Gan; Yuqian Zhang
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-01-2026-0034
View articletitled, Corporate culture as a catalyst for ESG disclosure: empirical evidence from the United States
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Research Article June 2 2026
Zero-based budgeting in a non-profit organization: balancing stability and flexibility from its adoption through to post-pandemic
Tota Panggabean; Hugh Pforsich; April Gordon
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-03-2024-0104
View articletitled, Zero-based budgeting in a non-profit organization: balancing stability and flexibility from its adoption through to post-pandemic
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Research Article June 1 2026
The impact of the knowledge creation process on the value added by the internal audit function in European banks
Dragan Vucic; Isabel Raemdonck
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-02-2025-0040
View articletitled, The impact of the knowledge creation process on the value added by the internal audit function in European banks
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Research Article May 27 2026
Fueling substance or symbolism? Independent director interlocks, market pressures and corporate symbolic ESG behavior
Jalal Khan; Wu Fengyun; Dayong Dong; Arshad Fawad; Naning Putri Utami
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-10-2025-0427
View articletitled, Fueling substance or symbolism? Independent director interlocks, market pressures and corporate symbolic ESG behavior
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Research Article May 25 2026
Board compensation, CEO compensation and bank performance: role of board independence, nature of banks and COVID-19
Syed Abdulla Al Mamun; Abdullah Al Masud; Alima Aktar; Mohammad Azhar Hossain
Journal of Accounting & Organizational Change (2026) https://doi.org/10.1108/JAOC-07-2025-0253
View articletitled, Board compensation, CEO compensation and bank performance: role of board independence, nature of banks and COVID-19
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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
View articletitled, Anti-corruption disclosures, firm value and country risk: a Southeast Asian perspective
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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
View articletitled, Data analytics adoption in financial auditing: institutional pressures, conformity and resistance
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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
View articletitled, Leveraging data analytics diagnostically and interactively for effective management control
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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
View articletitled, IPSAS and the Big Four: further evidence incorporating political and social power theory – a cross-country study
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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
View articletitled, The influence of professional accounting organizations on the supply and demand of the accounting professional’s competencies: a Portuguese case study
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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
View articletitled, Accountability in state-owned enterprises: a comparative analysis of sustainability reporting
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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
View articletitled, Nonfinancial government support and village-owned enterprises’ performance: the mediating role of organizational sustainability
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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
View articletitled, Mapping the landscape of audit report lag research: a bibliometric analysis, coupling insights and future research agenda
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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
View articletitled, ESG disclosure, AI integration and organizational change for sustainability culture and climate resilience in Bangladesh: a moderated mediation model
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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
View articletitled, Cybersecurity in accounting: challenges and strategies for SME resilience
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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
View articletitled, The transformation of Malaysia airports towards the sustainable development goals (SDGs): institutional logic perspective
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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
View articletitled, How to prevent greenwashing? Review of environmental auditing and accountability frameworks
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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
View articletitled, ERP user satisfaction as situated practice: compensatory dynamics among management controllers in Morocco
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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
View articletitled, Evolving role of integrated reporting in sustainability and governance practices: a bibliometric analysis and future research insights
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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
View articletitled, Municipal risk managers – uncoordinated institutional work in the field of municipal risk management
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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
View articletitled, Exploring the dynamics of audit committee membership: a survival analysis approach
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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
View articletitled, The role of servant leadership in organizational change: dynamic capabilities and frugal innovation as sequential mediators to enhance firm performance
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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
View articletitled, Impact of management accounting reform in the public sector: the Portuguese case
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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
View articletitled, Role of CSR-committee in reducing carbon emission during COVID-19: a global perspective
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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
View articletitled, Designing a time-driven ABC model: Reducing the number of time equations though business analytics
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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
View articletitled, A MCDM model for prioritizing internal control strategies in bonded warehouses: an application of the COSO framework
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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
View articletitled, The role of strategic management accounting adoption in shaping financial and innovation performance of SMEs: testing a mediating model
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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
View articletitled, The effects of organic and mechanistic forms of control on the innovative behavior ofstartup managers
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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
View articletitled, Cash versus accrual components: forecasting future cash flows through line item decomposition
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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
View articletitled, Disclosure of multidisciplinary expertise in sustainability assurance: unpacking legitimacy and accountability for stakeholders in sustainability reports
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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
View articletitled, Optimal budgetary participation and firm performance: empirical evidence
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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
View articletitled, ESG and cybersecurity disclosure: navigating corporate strategy through value relevance analysis
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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
View articletitled, Audit quality and its relevance to purpose-driven management in Japan’s Big 4: literature review and directions for future research
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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
View articletitled, Association between feedforward control and accounting misreporting: the moderating role of relational capital
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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
View articletitled, Do investments in CSR activities enhance financial performance for politically connected firms? Evidence from France
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