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Published Papers

Thought leadership at the intersection of accounting practice and accounting policy.

Putting Things in Place : Institutional Objects and Institutional Logics

Friedland R, Arjalies DL, Research in the Sociology of Organizations, 2020

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Auditing and the Development of the Modern State

Fee C, Radcliffe VS, Spence C, Stein M, Contemporary Accounting Research, 2020

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Performance Incentives, Divergent Thinking Training, and Creative Problem Solving

Huo K, Management Accounting Research, 2020

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Product Categories as Judgment Devices : The Moral Awakening of the Investment Industry

Arjalies DL, Durand R, Organization Science, 2019

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Beyond numbers : How Investment Managers Accommodate Societal Issues in Financial Decisions

Arjalies DL, Basal P, Organization Studies, 2018

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"Integrated reporting is like God : no one has met Him, but everybody talks about Him"

D Gibassier, M Rodrigue , Arjalies DL , Accounting, Auditing and Accountability Journal, 2018

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Professional repositioning during times of institutional change: The case of tax practitioners and changing moral boundaries

Radcliffe V.S., Spence C., Stein M., & Wilkinson B. - Accounting, Organizations and Society2018

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Elmer G. Beamer and the American Institute of Certified Public Accountants: The Pursuit of a Cognitive Standard for the Accounting Profession

ME Persson, VS Radcliffe, M Stein, Accounting Historians Journal, 2018

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The History of the Fair Value Term and its Measurements.

ME Persson, FL Clarke, GW Dean, Routledge Companion to Fair Value and Financial Reporting (G Markarian & G Livne, Eds), 2018

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

ME Persson, CJ Napier, Abacus, 2018

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"Transparency" in Accounting and Corporate Governance: Making Sense of Multiple Meanings

Stein M., Salterio S., & Shearer T. - Accounting and the Public Interest, 2017

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The Impotence of Accountability: The Relationship between Greater Transparency and Corporate Reform

VS Radcliffe, C Spence, M Stein, Contemporary Accounting Research, 2016

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Strategic Approaches of CO2 Emissions: The Case of the Cement Industry and Chemical Industry

Arjaliès, D-L., Goubet C. & Ponssard J-P, 2016

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Elmer G Beamer and the American Institute of Certified Public Accountants: The pursuit of a cognitive standard for the accounting profession

ME Persson, VS, M Stein - Accounting History, 2016

This article investigates Elmer G Beamer’s activities at the American Institute of Certified Public Accountants during a 30-year period beginning in the 1950s, using a theoretical lens from the sociology of professions literature.

The Social Life of Money

ME Persson - Accounting History Review, 2016

The essay holds the subject of money as its central theme and explores its role in society and relationship to the nation state.

A. C. Littleton’s Final Thoughts on Accounting: A Collection of Unpublished Essays

ME Persson, 2016

London: Emerald Group Publishing

Participation in helping networks as social capital mobilization: Impact on influence for domestic men, domestic women, and international MBA students

VS Radcliffe, A Konrad, D Shin, Academy of Management Learning & Education, 2016

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Alvin R. Jennings: Managing Partner, Policy-Maker, and Institute President

ME Persson, VS Radcliffe, M Stein - Accounting Historians Journal, 2015 

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R.J. Chambers and the AICPA’s Postulates and Principles Controversy: A Case of Vicarious Action

ME Persson, CJ Napier, Accounting Historians Journal, 2015

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Challengers from Within Economic Institutions: A Second-Class Social Movement? A Response to Déjean, Giamporcaro, Gond, Leca and Penalva-Icher’s Comment on French SRI

Arjaliès, D-L., Journal of  Business Ethics, 2014

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The Australian Accounting Academic in the 1950’s: R.J. Chambers and Networks of Accounting Research

ME Persson, CJ Napier, Meditari Accountancy Research, 2014

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Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008: The Role and Performance of the First Five Chief Accountants - Part 3: The Fifth Chief Accountant, 1996-2008

VS Radcliffe, SA Zeff, S Gunz, Accounting Perspectives, 2014

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The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 - Part 1: 1960s to 1985

VS Radcliffe, S Zeff, Accounting Perspectives, 2014

Part 1 of this paper provides a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s to 1985.

The Effect of Voluntary Disclosure on Firm Risk and Firm Value: Evidence from Management Earnings Forecasts

Y Shi, SR Foerster, SG Sapp, Advances in Quantitative Analysis of Finance and Accounting, 2014

This study investigates whether the voluntary disclosure of management earnings forecasts influences investors’ assessment of firm risk and firm value.

Voluntary Disclosure, Legal Institutions and Firm Valuation: Evidence from U.S. Cross-Listed Foreign Firms

Y Shi, JB Kim, M Magnan, Journal of International Accounting Research, 2014

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Do Countries Matter for Voluntary Disclosure? Evidence from Cross-listed Firms in the U.S.

Y Shi, JB Kim, M Magnan, Journal of International Accounting Research, 2014

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The Effect of Rankings on Honesty in Budget Reporting

M Sooy, J Brown, J Fisher, G Sprinkle, Accounting, Organizations and Society, 2014

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Crisis, Committees and Consultants: The Rise of Value-For-Money Auditing in the Federal Public Sector in Canada

VS Radcliffe, C Free, B White, Journal of Business Ethics, 2013

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The Election of Auditors in Government: A Study of Politics and the Professional

VS Radcliffe, Accounting and the Public Interest, 2012

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