Articles

Building the legitimacy of whistleblowers: A multi-case discourse analysis

H. STOLOWY, Y. GENDRON, J. MOLL, L. PAUGAM

Contemporary Accounting Research

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Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Mots clés : Whistleblowing; Fraud detection; Role definition; Discourse analysis; Legitimacy; Securities and Exchange Commission (SEC); Sarbanes-Oxley Act (SOX)


Evidence suggests society still does not view whistleblowers as wholly legitimate – despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis, (i.e., an examination of statements), we investigate the well-publicized stories of seven whistleblowers from 69 sources, including books, first- and second-hand interviews, websites and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defining the whistleblower role and demonstrating its alignment with social norms. Using whistleblower self-narratives, we identify four narrative patterns: (1) Trigger(s): the event(s) leading to whistleblowing; (2) Personality traits: whistleblower’s morality, resourcefulness, and determination; (3) Constraints: barriers requiring regulatory and organizational change; and (4) Consequences: the longer-term positive impact of the whistleblowing act. These patterns rely on symbolic, analogical, and metaphorical framing to allow others to better understand the role of whistleblowers and enlist their support. Exploring a dataset of 1,621 press articles, we find indications that these narrative patterns resonate in the media – which provide a form of support and may be instrumental in legitimizing the whistleblower role. Grounded on these results, we develop a legitimacy construction model of the whistleblower role, i.e., a representation of how role legitimacy is produced and sustained. From this model, we identify a number of important areas for future research

Non-additivity in accounting valuation: Theory and applications

L. PAUGAM, Jean-François CASTA, H. STOLOWY

Abacus

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Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Mots clés : Choquet capacities, Goodwill, Growth options, Non-additive accounting-based valuation, Productive efficiency, Synergies

https://onlinelibrary.wiley.com/doi/abs/10.1111/abac.12125


This paper has three objectives. First, to introduce a theoretical solution to the issue of non-additivity between assets in place, relying on an accounting-based valuation approach. Second, to explain how such an approach can be implemented empirically by measuring synergies between assets. Third, to present the properties of this non-additive valuation technique. We use Choquet capacities, that is, non-additive aggregation operators, to measure the interactions between assets and apply our methodology to a sample of US firms from the capital goods industry. To operationalize our approach we examine the relationships between synergies-captured by Choquet capacities-and the market-to-book ratio (proxying for growth options), and show how interactions between assets are consistently linked to a firm's market-to-book ratio. We also measure firm-specific productive efficiency relative to the industry and firm size. For large firms, efficiency, as defined by our approach, is positively associated with higher future operating cash flows. For small firms, efficiency is positively associated with higher future sales growth. We document that the non-additive approach appears to be better able to identify expected relationships between efficiency and future performance than a simpler approach based on the market-to-book ratio. © 2018 Accounting Foundation, The University of Sydney

Re-Thinking the CSP-CFP Linkage: Analyzing the Mechanisms Involved in Translating Socially-Responsible Behavior to Financial Performance

A. MEHRPOUYA, Imran CHOWDHURY

Advances in Strategic Management

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Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)


The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in TimelyGain and Loss Recognition

V. CAPKUN, D. W. COLLINS

European Accounting Review

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Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Mots clés : Earnings smoothing, Timely gain recognition, Timely loss recognition, Earnings quality

https://www.tandfonline.com/doi/full/10.1080/09638180.2018.1477610


Ball and Shivakumar [(2006), The role of accruals in asymmetrically timely gain and loss recognition. Journal of Accounting Research, 44, 207–242] show that the observed smoothness of earnings (i.e. negative contemporaneous correlation between accruals and cash flows) is the joint product of the role of accruals in smoothing out transitory fluctuations in operating cash flows (noise reduction role) and the role of accruals in providing timely recognition of economic gains and losses (contracting role). These two roles of accruals have opposite effects on earnings smoothness properties. Using a regression framework that allows us to simultaneously consider both roles, we show that failing to control for changes in timely gain and loss recognition as firms shift to IFRS can lead to erroneous inferences regarding the effects of IFRS adoption on earnings smoothness, and consequently on researcher’ conclusions about how IFRS adoption has affected accounting quality. Our results are consistent with mandatory (2005) IFRS adoption resulting in a change in the contracting role rather than the noise reduction role (or smoothness role) of accruals. A decrease in timely loss recognition, an increase in timely gain recognition, and a net decrease in asymmetric timely loss recognition are what drives the change in observed smoothness properties of earnings around mandatory IFRS adoption

The multiplicity of performance management systems: heterogeneity in multinational corporations and management sense-making

M. EZZAMEL, D. COOPER, K. ROBSON

Contemporary Accounting Research

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Départements : Comptabilité et Contrôle de Gestion


The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research

K. ROBSON, C. BOTTAUSCI

Critical Perspectives on Accounting

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Départements : Comptabilité et Contrôle de Gestion

Mots clés : LatourAccounting researchSociology of translation

https://www.sciencedirect.com/science/article/pii/S104523541730134X


This paper is a reflection upon the work of Latour and its influence upon accounting research, thirty years after the publication of Science in Action. After outlining the core features of the Sociology of Translation, we reflect upon the reasons we consider made the sociology of translation a productive methodology for understanding accounting practices. We place this analysis within the context of the development of an organizational and sociological understanding of accounting that was emerging during the 1980s. Three key themes in the accounting research that has drawn upon the sociology of translation are elaborated. We follow this with an extended account of the accounting literature that has mobilised Latour’s work. We conclude with several suggestions for where this work is still going and might go further, before a concluding summary

The whistleblower: an important person in corporatelife? An answer from comparative law

N. STOLOWY, L. PAUGAM, A. LONDERO

Journal of Business Law

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Départements : Droit et fiscalité, GREGHEC (CNRS), Comptabilité et Contrôle de Gestion


Who’s Watching? Accountability in Different Audit Regimes and the Effects on Auditors’ Professional Skepticism

F. HOOS, J. L. PRUIJSSERS, M. LANDER

Journal of Business Ethics

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Départements : Comptabilité et Contrôle de Gestion, Management et Ressources Humaines, GREGHEC (CNRS)

Mots clés : Accountability, Auditors, Professional skepticism, Joint audit, Judgment, Experiment

https://link.springer.com/content/pdf/10.1007%2Fs10551-017-3603-6.pdf


The European Commission has suggested that the use of joint audits should lead to improved auditor skepticism and—by extension—audit quality, throughincreased accountability. However, archival research does not find support for improved audit quality in a joint audit setting. To better understand the relationship between accountability in different review regimes and auditors’judgments, we examine the behavioral effect of implementing a joint audit relative to other review regimes based on a 1 9 3 experimental design. Forty-seven senior auditors and partners from a Big Four firm performed a goingconcern evaluation task under one of three review regimes: the joint audit, the internal review, and the no review regime. Notwithstanding the difference in the audiences to which auditors are accountable, there is no difference in thejudgment process. In terms of their judgment outcome, however, auditors in the joint audit setting were the least skeptical in their judgment of the going concern assumption. Overall, we suggest that the joint audit may lead tounintended behavioral consequences

Why Are Auditors Blamed When Something Goes Wrong? Experimental Evidence'

F. HOOS, Emna BEN SAAD, Cédric LESAGE

International Journal of Auditing

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Départements : Comptabilité et Contrôle de Gestion



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