Management And Accounting Web

Identity: Social, Theft, Management etc.

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

How to Manage Yourself Main

Aldhizer, G. R. III, P. E. Juras and D. R. Martin. 2008. Using automated identity and access management controls. The CPA Journal (September): 66-71.

Abernethy, M. A., J. Bouwens and P. Kroos. 2017 Organization identity and earnings manipulation. Accounting, Organizations and Society (58): 1-14.

Abrams, D. and M. A. Hogg. Eds. 1990. Social Identity Theory: Constructive and Critical Advances. Springer-Verlag New York, Inc.

Adrian, A. 2008. No one knows you are a dog: Identity and reputation in virtual worlds. Computer Law & Security Report 24(4): 366-374.

Anders, S. B. 2015. Roundup of tax-related identity theft resources. The CPA Journal (November): 64-65.

Anders, S. B. 2019. Identity theft and Taxpayer First Act resources. The CPA Journal (November): 72-73.

Andiola, L. M., D. H. Downey, B. C. Spilker and T. J. Noga. 2018. An examination of the interactive effect of feedback source and sign in the offshoring environment: A social identity perspective. Behavioral Research In Accounting 30(2): 1-21.

Bartel, C. A. 2001. Social comparisons in boundary-spanning work: Effects of community outreach on members' organizational identity and identification. Administrative Science Quarterly 46(3): 379-413.

Bauer, T. D. 2015. The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review (January): 95-114.

Bauer, T. D. 2015. The effects of client identity strength and professional identity salience on auditor judgments. The Accounting Review (January): 95-114.

Bauer, T. D., C. Estep and B. Malsch. 2019. One team or two? Investigating relationship quality between auditors and IT specialists: Implications for audit team identity and the audit process. Contemporary Accounting Research 36(4): 2142-2177.

Beard, V. 1994. Popular culture and professional identity: Accountants in the movies. Accounting, Organizations and Society 19(3): 303-318.

Benibo, B. R., V. Chambers and B. Thorne. 2016. Breaking bad news to victims of identity theft: Lessons from medical doctors. Journal of Accountancy (August): 30-34.

Blay, A. D., E. S. Gooden, M. J. Mellon and D. E. Stevens. 2019. The effect of an auditor identity disclosure requirement on audit quality: An experimental examination incorporating the incremental effect of a signature requirement. Auditing: A Journal of Practice & Theory 38(4): 17-29.

Bonner, P. 2015. Tax matters: TIGTA: More identity theft returns stopped, filters still need refinement. Journal of Accountancy (August): 79.

Bradford, M., J. B. Earp and S. Grabski. 2014. Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework. International Journal of Accounting Information Systems 15(2): 149-165.

Brickson, S. L. 2005.Organizational identity orientation: Forging a link between organizational identity and organizations' relations with stakeholders. Administrative Science Quarterly 50(4): 576-609.

Brockner, J., R. Houser, G. Birnbaum, K. Lloyd, J. Deitcher, S. Nathanson and J. Z. Rubin. 1986.Escalation of commitment to an ineffective course of action: The effect of feedback having negative implications for self-identity. Administrative Science Quarterly 31(1): 109-126.

Brody, R. G. 2011. The new victims of identity theft: Children. Journal of Forensic&Investigative Accounting 3(2): 150-161.

Brody, R. G., D. R. Hermanson and M. J. Hoffman. 2005. Identity theft and the U.S. Postal Inspection Service. Journal of Forensic Accounting 6(2): 357-366.

Brunsman, J., D. Hudson and B. Patrick. 2017. Driver's licenses pose new data security risks. Journal of Accountancy (July): 64-65. ("The IRS and many state taxing authorities now recommend that taxpayers use their driver's license number to provide another layer of security when electronically filing federal and state tax returns. A few states, notably Alabama, New York, and Ohio, are requiring a drivers license number or an equivalent for personal income tax returns. This sounds promising at first-another layer of verification to help prevent tax identity theft seems prudent. However, as with many other "good ideas," the unintended consequences can cause problems").

Burt, I., T. Libby and A. Presslee. 2020. The impact of superior-subordinate identity and ex post discretionary goal adjustment on subordinate expectancy of reward and performance. Journal of Management Accounting Research 32(1): 31-49.

Cakmakli, A. D., C. Boone and A. van Witteloostuijn. 2020. Identity realization, multiple logics and legitimacy: Organizational foundings during the emergence of the Dutch accounting industry. Accounting, Organizations and Society (83): 101104.

Castells, M. 2003. The Power of Identity (The Information Age). Blackwell Publishers.

Cataldo, J. M. and J. M. McInnes. 2011. The accounting identity and the identity of accountants: Accounting's competing paradigms through the prism of professional practice. Accounting and the Public Interest (11): 116-129.

Chambers, V. and R. Zeidan. 2013. Stopping tax identity theft: Practical advice for CPAs and clients. Journal of Accountancy (February): 60-62, 64.

Chreim, S., B. E. Williams and C. R. Hinings. 2007. Interlevel influences on the reconstruction of professional role identity. The Academy of Management Journal 50(6): 1515-1539.

Collins, J. M. 2003. Business identity theft: The latest twist. Journal of Forensic Accounting (4): 303-306.

Corley, K. G. and D. A. Gioia. 2004. Identity ambiguity and change in the wake of a corporate spin-off. Administrative Science Quarterly 49(2): 173-208.

Costa, D. Internet business: Identity crisis: Digital IDs will grease the wheels of commerce, but privacy advocates are keeping a watchful eye. PC Magazine (October 15): ibiz 1, 3-6.

Covaleski, M. A., M. W. Dirsmith, J. B. Heian and S. Samuel. 1998. The calculated and the avowed: Techniques of discipline and struggles over identity in big six public accounting firms. Administrative Science Quarterly 43(2): 293-327.

Curtis, M. B. and E. Z. Taylor. 2009. Whistleblowing in public accounting: Influence of identity disclosure, situational context, and personal characteristics. Journal of Accounting and the Public Interest 9(1): 191-220.

Dukerich, J. M., B. R. Golden and S. M. Shortell. 2002. Beauty is in the eye of the beholder: The impact of organizational identification, identity, and image on the cooperative behaviors of physicians. Administrative Science Quarterly 47(3): 507-533.

Dutton, J. E. and J. M. Dukerich. 1991. Keeping an eye on the mirror: Image and identity in organizational adaptation. The Academy of Management Journal 34(3): 517-554.

Edmondson, E. L. J. and S. M. Bell. 2001. Our Separate Ways: Black and White Women and the Struggle for Professional Identity. Harvard Business School Press.

Elsbach, K. D. 2003. Relating physical environment to self-categorizations: Identity threat and affirmation in a non-territorial office space. Administrative Science Quarterly 48(4): 622-654.

Elsbach, K. D. and R. M. Kramer. 1996. Members' responses to organizational identity threats: Encountering and countering the Business Week rankings. Administrative Science Quarterly 41(3): 442-476.

Ely, R. J. 1994. The effects of organizational demographics and social identity on relationships among professional women. Administrative Science Quarterly 39(2): 203-238.

Ely, R. J. 1995. The power in demography: Women's social constructions of gender identity at work. The Academy of Management Journal 38(3): 589-634.

Empson, L. 2004. Organizational identity change: Managerial regulation and member identification in an accounting firm acquisition. Accounting, Organizations and Society 29(8): 759-781.

Farmer, S. M., P. Tierney and K. Kung-McIntyre. 2003. Employee creativity in Taiwan: An application of role identity theory. The Academy of Management Journal 46(5): 618-630.

Gendron, Y. and L. F. Spira. 2010. Identity narratives under threat: A study of former members of Arthur Andersen. Accounting, Organizations and Society 35(3): 275-300.

Gerstenberg, C. W. 1912. Maker of check not chargeable with determination of identity of payees. Journal of Accountancy (February): 156-160.

Gioia, D. A. and J. B. Thomas. 1996. Identity, image, and issue interpretation: Sensemaking during strategic change in academia. Administrative Science Quarterly 41(3): 370-403.

Glynn, M. A. and R. Abzug. 2002. Institutionalizing identity: Symbolic isomorphism and organizational names. The Academy of Management Journal 45(1): 267-280.

Goretzki, L. and M. Messner. 2019. Backstage and frontstage interactions in management accountants' identity work. Accounting, Organizations and Society (74): 1-20.

Gosman, M. L. and M. J. Kohlbeck. 2009. Effects of the existence and identity of major customers on supplier profitability: Is Wal-Mart different? Journal of Management Accounting Research (21): 179-201.

Greyserm, S. A. and M. Urde. 2019. What does your corporate brand stand for? Harvard Business Review (January/February): 80-88. (The corporate brand identity matrix).

Guo, K. H. 2016. The institutionalization of commercialism in the accounting profession: An identity-experimentation perspective. Auditing: A Journal of Practice & Theory 35(3): 99-117.

Hammel S. and S. Murolo. 2015. Resolving the theft of tax clients' identity. Journal of Accountancy (September): 30.

Heinle, M. S., C. Hofmann and A. H. Kunz. 2012. Identity, incentives, and the value of information. The Accounting Review (July): 1309-1334.

Henry, K. R. and R. M. Lee. 2010. Are you really someone else? Determining the credibility of identity documents. Journal of Forensic & Investigative Accounting 2(3): 164-190.

Horton, K. E., C. D. A. Wanderley. 2018. Identity conflict and the paradox of embedded agency in the management accounting profession: Adding a new piece to the theoretical jigsaw. Management Accounting Research (March): 39-50.

Ibarra, H. 1999. Provisional selves: Experimenting with image and identity in professional adaptation. Administrative Science Quarterly 44(4): 764-791.

Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.

James, K., C. Lovato and G. Khoo. 1994. Social identity correlates of minority workers' health. The Academy of Management Journal 37(2): 383-396.

Kelly, K. and A. Presslee. 2017. Tournament group identity and performance: The moderating effect of winner proportion. Accounting, Organizations and Society (56): 21-34.

Kess, S., J. R. Grimaldi and J. A. J. Revels. 2017. Identity theft: Tax and financial considerations. The CPA Journal (January): 66-68.

King, R. R., S. M. Davis and N. Mintchik. 2012. Mandatory disclosure of the engagement partner's identity: Potential benefits and unintended consequences. Accounting Horizons (September): 533-561.

Kinney, W. R. Jr. 2015. Discussion of "Does the identity of engagement partner matter? An analysis of audit partner reporting decisions." Contemporary Accounting Research 32(4): 1479-1488.

Knechel, W. R., A. Vanstraelen and M. Zerni. 2015. Does the identity of engagement partners matter? An analysis of audit partner reporting decisions. Contemporary Accounting Research 32(4): 1443-1478.

Kreiner, G. E., E. C. Hollensbe and M. L. Sheep. 2006. Where is the "me" among the "we"? Identity work and the search for optimal balance. The Academy of Management Journal 49(5): 1031-1057.

Kuselias, S. 2020. Follow the crowd: How social information and social identity influence investing decisions. Abacus 56(3): 407-435.

Li, J., J. Y. Yang and D. R. Yue. 2007. Identity, community, and audience: How wholly owned foreign subsidiaries gain legitimacy in China. The Academy of Management Journal 50(1): 175-190.

Lobel, S. A. and L. St. Clair. 1992. Effects of family responsibilities, gender, and career identity salience on performance outcomes. The Academy of Management Journal 35(5): 1057-1069.

MacDonald, L. D. and A. J. Richardson. 2004. Identity, appropriateness and the construction of regulatory space: The formation of the Public Accountant's Council of Ontario. Accounting, Organizations and Society 29(5-6): 489-524.

Mahlendorf, M. D., F. Kleinschmit and P. Perego. 2014. Relational effect of relative performance information: The role of professional identity. Accounting, Organizations and Society 39(5): 331-347.

McClain, G. and D. Seifert. 2018. The impact of moral identity and societal culture on whistle-blowing: A comparison between the United States and France. Journal of Forensic & Investigative Accounting 10(3): 357-373.

McKee, L. J. B. and T. E. McKee. 2011. Helping taxpayers who are victims of identity theft. The CPA Journal (July): 46-50.

Mehra, A., M. Kilduff and D. J. Brass. 1998. At the margins: A distinctiveness approach to the social identity and social networks of underrepresented groups. The Academy of Management Journal 41(4): 441-452.

Milton, L. P. and J. D. Westphal. 2005. Identity confirmation networks and cooperation in work groups. The Academy of Management Journal 48(2): 191-212.

Morales, J. and C. Lambert. 2013. Dirty work and the construction of identity. An ethnographic study of management accounting practices. Accounting, Organizations and Society 38(3): 228-244.

Mulig, E.,L. M. Smith and C. T. Stambaugh. 2014. Identity hack! Is your company next? Strategic Finance (December): 33-39.

Murolo, S. B. 2018. IRS clarifies identity theft procedures; Levy on husband-and-wife LLC is upheld. Journal of Accountancy (July): 68.

Murolo, S. B. 2018. IRS touts progress against taxpayer identity theft. Journal of Accountancy (January): 66.

Nag, R., K. G. Corley and D. A. Gioia. 2007. The intersection of organizational identity, knowledge, and practice: Attempting strategic change via knowledge grafting. The Academy of Management Journal 50(4): 821-847.

Nigrini, M. J. and J. S. Peters. 2018. Identity theft tax refund fraud: An analysis of the fraud schemes using IRS investigation summaries. Journal of Forensic & Investigative Accounting 10(1): 38-55.

Peterson, B. H., P. Smedegaard, W. G. Heninger and M. B. Romney. 2008. Managing multiple identities. Journal of Accountancy (September): 38-43. (Discussion of the benefits, risks, leading practices and audit considerations of both identity and access management).

Petravick, S. and G. Petravick. 2008. Understanding litigation risks associated with identity theft. The CPA Journal (October): 66-67.

Petriglieri, J. L. 2015. Co-creating relationship repair: Pathways to reconstructing  destabilized organizational identification. Administrative Science Quarterly 60(3): 5118-557.

Pratt, M. G., K. W. Rockmann and J. B. Kaufmann. 2006. Constructing professional identity: The role of work and identity learning cycles in the customization of identity among medical residents. The Academy of Management Journal 49(2): 235-262.

Prosch, M. 2009. Preventing identity theft throughout the data life cycle. Journal of Accountancy (January): 58-63.

Randel, A. E. and K. S. Jaussi. 2003. Functional background identity, diversity, and individual performance in cross-functional teams. The Academy of Management Journal 46(6): 763-774.

Rao, H., G. F. Davis and A. Ward. 2000. Embeddedness, social identity and mobility: Why firms leave the NASDAQ and join the New York Stock Exchange. Administrative Science Quarterly 45(2): 268-292.

Ravasi, D. and M. Schultz. 2006. Responding to organizational identity threats: Exploring the role of organizational culture. The Academy of Management Journal 49(3): 433-458.

Reagans, R. 2005. Preferences, identity, and competition: Predicting tie strength from demographic data. Management Science (September): 1374-1383.

Reed, A. II. and L. E. Bolton. 2005. The complexity of identity. MIT Sloan Management Review (Spring): 18-22. (Identity marketing captures the complex process of how a person's view of who they are influences their purchase decisions).

Rinier, J. W. and A. P. Curatola. 2015. Taxpayers and identity theft. Strategic Finance (March): 14, 16.

Riordan, M. P. 2003. Who has your numbers? Strategic Finance (April): 22-26. (Related to identity fraud).

Rubenking, J. 2004. IDentity theft: What, me worry? PC Magazine (March 2): 75-77. (Summary).

Ryle, P. M., L. Goodman, and J. A. Soled. 2020. Tax consequences of data breaches and identity theft. Journal of Accountancy (October): 39-42.

Schreiber, S. P. 2013. TIGTA: Identity theft protections needs improvements. Journal of Accountancy (October): 77-78. (Treasury Inspector General for Tax Administration).

Shang, R., M. A. Abernethy and C. Hung. 2020. Group identity, performance transparency, and employee performance. The Accounting Review (September): 373-397.

Smith, G. S. 2001. Identity theft - Technology-based techniques and defenses. Journal of Forensic Accounting (2): 285-292.

Spicer, A. and W. J. Bailey. 2007. When does national identity matter? Convergence and divergence in international business ethics. The Academy of Management Journal 50(6): 1462-1480.

Stanley, T. and S. Marsden. 2013. Accountancy capstone: Enhancing integration and professional identity. Journal of Accounting Education 31(4): 363-382.

Syed, R., G. Dhillon and J. Merrick. 2019. The identity management value model: A design science approach to assess value gaps on social media. Decision Sciences 50(3): 498-536.

Wang, K. T. and G. Shailer. 2018. Does ownership identity matter? A meta analysis of research on firm financial performance in relation to government versus private ownership. Abacus 54(1): 1-35.