The British Accounting Review

1992 - 2025

Current editor(s): Nathan Lael Joseph and Alan Lowe

From Elsevier
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Volume 57, issue 2, 2025

Dynamics of carbon risk, cost of debt and leverage adjustments

Douglas Cumming, Geeta Duppati, Ruwani Fernando, Shivendu Pratap Singh and Aviral Kumar Tiwari

The effects of extreme high temperature spells on financial performance

Paul A. Griffin, David H. Lont and Martien J.P. Lubberink

Carbon accounting for the translation of net-zero targets into business operations

Elena Carrión, Carlos Larrinaga and Deborah Rigling Gallagher

Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness

Hanlu Fan and Keyi Zhao

The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth

Jingduan Li, Xuhui Peng and Huan Zhang

Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting

Amir Amel-Zadeh and Qingliang Tang

Volume 57, issue 1, 2025

Reprint of: The hidden cost of organisation capital: Evidence from trade credit

Joye Khoo and Cheung, Adrian (Wai Kong)

Reprint of: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors

Tobias Johansson-Berg, Gustav Johed and Thomas Carrington

Reprint of: Key audit matters disclosures and informed traders

Zabihollah Rezaee and Saeid Homayoun

Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk

Sang Mook Lee, Jong Chool Park and Hakjoon Song

Reprint of: Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms

Xiaoqi Chen, Maoliang Li, Emmanuel Obiri-Yeboah and Qiang Wu

Reprint of: Nineteenth century audit reports: Evolution from free-form to standardised wording

Niamh M. Brennan and Sean Bradley Power

Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU

Charl de Villiers, John Dumay, Federica Farneti, Jing Jia and Zhongtian Li

Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes

Shilin Hou, Jianfeng Shen, Chuan Yu and Shan Zhou

Reprint of: The use of machine learning algorithms to predict financial statement fraud

Mark Lokanan and Satish Sharma

Reprint of: Audit committee member busyness and risk factor disclosure

Cristina Bailey and Joshua J. Filzen

Reprint of: Third-party auditor liability risk and trade credit policies

Anthony Kyiu, Bernard Tawiah, Kwabena Antwi Boasiako and Sylvester Adasi Manu

Reprint of: Ex-ante expected changes in ESG and future stock returns based on machine learning

Hongtao Zhu and Md Jahidur Rahman

Reprint of: Corporate culture and carbon emission performance

Mostafa Monzur Hasan, Md Borhan Uddin Bhuiyan and Grantley Taylor

Reprint of: Mimicking crypto portfolios in sustainable investment

Mengxia Yu, Ke Xu and Xinwei Zheng

Reprint of: Political uncertainty, corporate social responsibility, and firm performance

Yi Hu and Chao Yin

Volume 56, issue 6, 2024

CEO equity incentive duration and expected crash risk

Zhenjiang Gu, Louise Yi Lu and Yangxin Yu

Investor behavior around targeted liquidity announcements

Giovanni Cardillo, Enrico Onali and Salvatore Perdichizzi

Exploring the acquisition behavior of penny stock firms

Shujie Liu, Mohammed Aminu Sualihu, Mingwei Sun and Alfred Yawson

Capitalism and the return on capital employed. Some further evidence

John Richard Edwards

Overlapping insiders and the method of payment in acquisitions: New tests and evidence on adverse selection

Varun Jindal and Rama Seth

Curbing myopic R&D behavior: How private meetings serve as a channel

Jiaying Ge, Steven F. Cahan and Jerry W. Chen

From apathy to activism: Shareholder dissent on director's pay proposals and board effectiveness

Chan Ke, Xuezhi Zhang and Zixun Zhou

Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management

Huimin Guo, Zheyao Pan and Gary Tian

Manager sentiment, deal characteristics, and takeover performance

Suwei An, Yi Liu, Xiaofen Tan and Kai Wu

CEO succession origin and annual reports readability

Javad Oradi, Reza Hesarzadeh, Sahar E-Vahdati and Muhammad Nadeem

The determinants of corporate cost of debt during a financial crisis

Tauhidul Islam Tanin, Ashutosh Sarker, Shawkat Hammoudeh and Jonathan A. Batten

Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom

Penelope A.L. Tuck, Dominic de Cogan and Rodrigo Ormeño-Pérez

Is greater connectivity of financial and non-financial information in annual reports valued by market participants?

Ruizhe Wang, Wai Fong Chua, Roger Simnett and Shan Zhou

Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure

Chih-Liang Liu, Shu-Miao Lai and In-Mu Haw

Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity

Khadija S. Almaghrabi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas

Management control systems, business financial literacy and financial leverage in business-incubated start-ups

Roberto Graña-Alvarez, Jacobo Gomez-Conde, Ernesto Lopez-Valeiras and Miguel González-Loureiro

Making outside directors inside: Independent directors’ corporate site visits and real earnings management

Qiong Wang, Huajie Wang and Kemin Wang

Strategic forward-looking nonearnings disclosure and overinvestment

Jean Jinghan Chen, Peiyang Song and Fai Lim Loi

The bright side of common ownership: Evidence from bank transparency

Haerang Park, Shams Pathan, Konstantinos Stathopoulos and Alex Marwick

From debt breaches to employee safety: The hidden power of banking interventions

Shiyang Hu, Xiao Li, Gary Gang Tian and Jianyu Zhao

Bridging the credit gap: The influence of regional bank structure on the expansion of peer-to-peer lending

Nourhan Eid, Junhong Yang and Meryem Duygun

Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms

Yuyuan Chang, Wen He and Lin Mi

Epidemic experience, analyst sentiment, and earnings forecasts: Evidence from SARS exposure

Lihua Liu and Dongmin Kong

Economic policy uncertainty, carbon emissions and firm valuation: International evidence

Sudipta Bose, Syed Shams, Searat Ali, Abdullah Al Mamun and Millicent Chang

Product market shock, stakeholder relationships, and trade credit

Jagriti Srivastava, Balagopal Gopalakrishnan and Rajesh Tharyan

Information leakage prior to market switches and the importance of Nominated Advisers

Antonios Siganos, Angelos Synapis and Ioannis Tsalavoutas

Deposit insurance and credit union earnings opacity

Lemonia M. Rempoutsika, Dimitris K. Chronopoulos, Linh Nguyen and John O.S. Wilson

Online judicial auction, loan availability, and corporate investment in China

Yongwei Ye, Dongmin Kong, Renzhi Li, Xiaofan Li and Yunqing Tao

Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]

Zabihollah Rezaee and Saeid Homayoun

Withdrawal notice “The capital market consequence of sustained abnormal Audit fees”: Evidence from stock price crash risk [YBARE 56/6 (2024) / 101387]

Sang Mook Lee, Jong Chool Park and Hakjoon Song

Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]

Cristina Bailey and Joshua J. Filzen

Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]

Anthony Kyiu, Bernard Tawiah, Kwabena Antwi Boasiako and Sylvester Adasi Manu

Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]

Niamh M. Brennan and Sean Bradley Power

Withdrawal notice to“ On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors” [YBARE(56/6) (2024) / 101371]

Tobias Johansson-Berg, Gustav Johed and Thomas Carrington

Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]

Xiaoqi Chen, Maoliang Li, Emmanuel Obiri-Yeboah and Qiang Wu

Volume 56, issue 5, 2024

Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values

Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo and Daniel Torchia

Hybridisation, purification, and re-hybridisation: A study of shifting registers of value

Gustaf Kastberg Weichselberger, Cemil Eren Fırtın and Enrico Bracci

When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank

Nathalie Bénet, Aude Deville and Séverine Ventolini

Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation

Joshua Maine, Timur Uman and Emilia Florin-Samuelsson

Exporting corporate social responsibility: Evidence from foreign bank entry

Yanyan Shen and Xiaojia Zheng

Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center

Ziying Zhao, Chao Lu and Xiaoxue Xia

Determinants and consequences of sales/production report issuance

Renhui Fu, Chen Ma, Yamin Zeng and Junsheng Zhang

Family business origin and investment preference: An empirical study of imprinting theory

Chen Cheng, Suge Zhang and Guanchun Liu

Accounting and reporting for facing multiple values in meso-level hybrid organisations

Renata Paola Dameri, Clara Benevolo and Paola Demartini

Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations

Jun Zheng, Majid Ghorbani, Yan Yan and Ying Cao

Political affiliation, cash flow volatility, and debt maturity in China

Mustafa Caglayan, Simona Mateut and Piercarlo Zanchettin

Political connections, corruption, and investment decisions of Chinese mutual funds

Chao He and Lawrence Kryzanowski

Quid pro quo? Local government debt and corporate tax avoidance

Hongji Xie, Cunzhi Tian and Yuanlin Wu

Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China

Xingnan Xue, Liwen Wang and Nan Hu

Hybrid board governance: Exploring the challenges in implementing social impact measurements

Anup Banerjee, Martin Carlsson-Wall and Mattias Nordqvist

Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China

Xiaohong Yu, Albert Tsang, Yujun Wu and Zhou Leng

Human capital in the financial sector and corporate innovation: Evidence from China

Guanchun Liu, Feng He, Chengsi Zhang, Saeed Akbar and Youwei Li

Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China

Jean Jinghan Chen, Jianmei Liu, Li Xie and Xinsheng Cheng

Researching the accounting-state-market dynamic in China: A literature review and research agenda

Wai Fong Chua, Narisa Tianjing Dai, Tan, Zhiyuan (Simon) and Lichen Yu

Understanding corporate governance in China

Fuxiu Jiang and Kenneth A. Kim

Accounting and accountability for managing diversity tensions in hybrid organisations

Giuseppe Grossi, Aziza Laguecir, Laurence Ferry and Basil Tucker

Volume 56, issue 4, 2024

Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety

Eva Blondeel, Patricia Everaert and Evelien Opdecam

Does budget target setting lead managers to engage in unethical behavior for the organization?

Kazunori Fukushima and Akihiro Yamada

Does CEO extraversion pay off when in need? Evidence from the global financial crisis

Shushu Liao, Nhut H. Nguyen and Cameron Truong

When a gift resembles a trojan horse: CEO stock gift and stock price crash risk

Pham, Man Duy (Marty) and Thu Ha Nguyen

To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector

Christos Begkos, Katerina Antonopoulou and Matteo Ronzani

Towards fluid role identity of management accountants: A case study of a Finnish bank

Antti Rautiainen, Robert W. Scapens, Marko Järvenpää, Tommi Auvinen and Pasi Sajasalo

Blockchain and earnings management: Evidence from the supply chain

Donald Autore, Chen, Huimin (Amy), Nicholas Clarke and Jingrong Lin

The price of corporate social irresponsibility in seasoned equity offerings: International evidence

Ho, Choy Yeing (Chloe), Eliza Wu and Jing Yu

Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion

Jeff Boone, Jie Hao, Cheryl Linthicum and Viet Pham

Volume 56, issue 3, 2024

Strategy and business model disclosures in annual reports: The role of legal regime

Vasiliki Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova and Georgios Voulgaris

Creative corporate culture and corporate tax avoidance

Tahseen Hasan, Kose John, Haimeng Teng and Qiang Wu

The impact of terrorist attacks and mass shootings on earnings management

Seda Oz

The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis

Mattias Sandgren, Timur Uman and Mattias Nordqvist

Financial statement comparability and analysts’ optimism for accruals

Bryan Byung-Hee Lee and Jay Junghun Lee

Long live the walking dead? Corporate tax avoidance and zombie firms in China

Changrong Wang, Grant Richardson and Yanming Cao

Do conformity and bailouts affect misreporting? The case of public health-care organisations

Eugenio Anessi-Pessina and Ileana Steccolini

“Fly alone, die alone”? The clan and the production of tax expertise

Maryse Mayer and Yves Gendron

Volume 56, issue 2, 2024

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

María-del-Mar Camacho-Miñano, Nora Muñoz-Izquierdo, Morton Pincus and Patricia Wellmeyer

Asymmetric reactions of abnormal audit fees jump to credit rating changes

June Cao, Mong Shan Ee, Iftekhar Hasan and He Huang

Opening the black box of human resource allocations in audit firms: The assignment of audit partners to audit engagements

Bin Wu, Yaqian Wu, Min Zhang and Jiyuan Li

Auditor choice in reverse mergers: Evidence from China

Yanchun Xia, Sonia Wong and Qingquan Xin

How auditors identify and report key audit matters - An organizational routines perspective

Warren Maroun and Alan Duboisée de Ricquebourg

The impact of hedge fund activism on audit pricing

Chen, Huimin (Amy), Bill B. Francis, Shen, Yinjie (Victor) and Qiang Wu

Social trust and the choices to provide audited financial statements by private firms in emerging markets

Nan-Ting Kuo and Cheng-Few Lee

Auditing decentralized finance

Siddharth M. Bhambhwani and Allen H. Huang

Stuck in traffic: Do auditors price traffic congestion?

Jie Hao and Viet Tuan Pham

The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study

Jin Ma, Paul Coram and Indrit Troshani

Auditing for fraud and corruption: A public-interest-based definition and analysis

Massimo Sargiacomo, Jeff Everett, Luca Ianni and Antonio D'Andreamatteo

Volume 56, issue 1, 2024

Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability

Tarek Rana and Carolyn J. Cordery

When corporate culture matters: The case of stakeholder violations

Rashid Zaman

Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power

Wei Qian, Lee Parker and Jingyu Zhu

Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care

Laurence Ferry, Piotr Wegorowski and Rhys Andrews

Climate theory & managerial decisions on cross-border mergers

Antonios Siganos

Let's have a relook at accountability

Gloria Agyemang

How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S

Yujie Wang, Albert Tsang, Yi Xiang and Shuo Yan

Hallmarks of Integrated Thinking

Ruth Dimes and Charl de Villiers