This article investigates how care workers understood ownership and experienced employee-ownership through the exercise of workplace participation and control. To date much of the scholarly work has focused on formal governance arrangements, types of participation and the limitations of worker...

We examine how firms respond to the increased workplace transparency due to the coverage on Glassdoor.com, which collects and disseminates reviews on employee satisfaction. Leveraging the staggered timing of first-time reviews on Glassdoor, we use a difference-in-differences design and find that...

We examine how firms respond to the increased workplace transparency due to the coverage on Glassdoor.com, which collects and disseminates reviews on employee satisfaction. Leveraging the staggered timing of first-time reviews on Glassdoor, we use a difference-in-differences design and find that...

I study the impact of foreign anti-corruption laws using a setting that exploits US multinational firms' differential exposure to the extraterritorial jurisdiction of the 2010 United Kingdom Bribery Act (UKBA). I find that, following adoption of the UKBA, US firms subject to its jurisdiction...

This study approaches issues of economic evidence and radiographs the three concepts through which can be defined the accounting object: juridical conception, economic conception, financial conception. At the same time, it researches the principles and specific procedures accounting method,...

The increasing importance of accounting narratives in corporate communications creates the need to find new investigation tools that enrich extant research in the field. This paper explores the potentialities of Corpus-Driven Linguistics (CDL) integrated with discourse analysis, an approach...

We report insights about ICFR-related challenges and practices at large U.S. public companies from survey responses of 145 accounting executives and interviews of 16 accounting executives. Executives view controls around non-routine transactions, income tax provisions, and access to data as...

It is well known that the great Railway Mania in Britain in the1840s had a great impact on accounting. This paper contributes a description and analysis of the events that led to this revolution, and of the key role played by Robert Lucas Nash in those events. He was a pioneer in accounting and...