The British Accounting Review

1992 - 2026

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

From Elsevier
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Volume 58, issue 3, 2026

Bitcoin under the microscope

Hossein Jahanshahloo, Felix Irresberger and Andrew Urquhart

Are FinTech lending apps harmful? Evidence from user experience in the Indian market

Akbar Ali and Vijaya B. Marisetty

The collapse of the FTX exchange: The end of cryptocurrency's age of innocence

Thomas Conlon, Shaen Corbet and Yang Hu

FinTech adoption in banks and their liquidity creation

Zhuochen Wu, Shams Pathan and Chen Zheng

Why do banks acquire FinTech? The role of board cultural diversity

Reghezza Alessio and Chrysovalantis Vasilakis

Does FinTech efficiently hamper manipulating ESG data behavior?

Dongyang Zhang, Cao Wang, Yurun He and Samuel A. Vigne

The effect of board chairs’ hometown identity on labor cost stickiness

Yibing Wu, Shiyi Huang, Sicen Chen, Pengdong Zhang and Meiting Lu

Picturing success: The informational role of visual cues in initial coin offerings

Feilian Xia, James Thewissen, Diego Barrio Herrezuelo, Özgür Arslan-Ayaydin and Shuo Yan

The information content of delayed block trades in cryptocurrency markets

Luca Galati and Riccardo De Blasis

Data breach notification laws and the cost of private debt

Nishant Agarwal, Swetha Agarwal and Chandrani Chatterjee

Bankruptcy forecasting — Market information with ensemble model

Yi Cao, Yi Luo, Peng Wei, Jia Zhai and Shimeng Shi

Creditors’ bankruptcy rights and accounting conservatism: Evidence from a quasi-natural experiment

Nemiraja Jadiyappa and L. Emily Hickman

The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage

Xiaoqi Chen, C.S. Agnes Cheng, Liangliang Jiang and Zhi Li

The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes

Kwamie Dunbar, Daniel N. Treku and Johnson Owusu-Amoako

Fintech and home bias: The power of new social capital in innovative entrepreneurial financing

Jianwei Hu, Xiuping Hua, Haolin Li, Yong Wang and Huayi Zhang

Why so many coins? Examining the demand for privacy-preserving cryptocurrencies

Gbenga Ibikunle, Vito Mollica and Qiao Sun

The dual impact of on-chain and off-chain factors on Bitcoin market efficiency

Weiwei Guo, Hossein Jahanshahloo, Laima Spokeviciute and Qingwei Wang

Institutional shareholder distraction and workplace safety

Hasibul Chowdhury, Hien Duc Han, Chandrasekhar Krishnamurti and Jiayi Zheng

Playing the market: Lottery stock and bitcoin comovement

Lai Trung Hoang and Joey Wenling Yang

Locked in, levered up: Risk, return, and ruin in DeFi lending

Angelo Aspris and Jiri Svec

When stimulus strikes: The predictive power of accruals after government stimulus packages

Xiangyan Shi, Juan Wang, Qian Hao and Yayu Mu

The influence of a globalized supply chain on corporate carbon management and disclosure

Hongtao Shen, Huiying Wu and Yankun Zhou

The role of trademarks in going public

Kyriakos Drivas, Claire Economidou, Dimitrios Gounopoulos, Dimitrios Konstantios and Emmanuel Tsiritakis

Does hypocrisy trigger a higher cost of debt? Evidence from China

Xingqiang Du, Rui Yu, Quan Zeng, Yiqi Zhang and Yongkui Zhang

Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?

Xiaoqian Zhu, Hao Sun, Yanpeng Chang and Jianping Li

Volume 58, issue 2, 2026

Idiosyncratic volatility and return: A finite mixture approach

Cheng, Zhuo (June), Jing Fang and Yinglei Zhang

Firm connection and equity return predictability – Graph-based machine learning methods

Mian Wu, Wenli Huang, Xiaoquan Liu and Qingxin Meng

Accounting research for the digital age

Bin Ke

Uncovering interfirm links through textual topic similarity: A comomentum analysis in financial markets

Zhiyu Zhang, Zheng Qiao, Yao Ge and Zhe Shen

Digitalization tensions in the management accounting profession: Boundary work responses and their consequences

Claudio de Araujo Wanderley and Kate E. Horton

Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession

Alexander C.A. van Slooten, Paula M.G. Dirks and Sebastian Firk

Harnessing ChatGPT for predictive financial factor generation: A new frontier in financial analysis and forecasting

Yuhan Cheng, Yuming Zeng and Jie Zou

Labor litigation and corporate cash holdings: Insights from the textual analysis of judicial documents

Xu Feng, Mingya Hu, Cong Luo, Jiaquan Yao and Kunpeng Zhang

On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation

Yi Hong, Maochun Xu and Conghua Wen

Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research

Khalid Abbas

Exploring dimensions of governance for different types of blockchain systems

Rina Dhillon and Prabhu Sivabalan

What happens at the interface of digitalisation and accounting?

Alnoor Bhimani, Lino Cinquini and Teemu Malmi

Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]

Yaohua Qin, He Xiao, Xi He and Hanjie Meng

Volume 58, issue 1, 2026

Nurturing diversity in accounting through “Queering” accounting pedagogy

Lisa Powell, Alessandro Ghio and Nicholas McGuigan

Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities

Pei-Chi Kelly Hsiao, Mary Low and Tom Scott

The effect of big data-driven tax enforcement on audit pricing: Evidence from China

Xiting Wu, Sammy Xiaoyan Ying, Jiaxing You, Xiaochun Wu and Huiying Wu

How do women accounting and finance professors develop and leverage their capitals for career advancement?

Meredith Tharapos, Brendan T. O'Connell, Nicola Beatson and Paul de Lange

Public value disclosure by Brazilian federal universities

Evelyze Cruz Dallagnol and Henrique Portulhak

Language diversity, social trust, and corporate environmental performance

Xin Cui, Shengnan Li, Jing Liao, John W. Goodell and Yueshan Li

Narcissistic audit committee chairs and the quality of non-IFRS disclosures

Jinghan Guan, Alaa Mansour Zalata and Pingli Li

Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective

Olga Cam and Joan Ballantine

Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities

Junru Zhang, Yuan George Shan and Nirosha Dilhani Kapu Arachchilage

Resource allocation to engagement teams: Evidence from asset-backed securitization assurance services

Ran An, Jiayan Gao, Shan Li, Yanyan Wang and Lisheng Yu

Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions

Hubert Tchakoute Tchuigoua

Perceived enabling budget designs and motivational channels for learning in R&D projects

Nina Detzen

The role of sustainability awards in institutionalising sustainability: Case study evidence

Charl de Villiers, Ruth Dimes and Matteo Molinari

The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity

Rhoda Brown, Silvia Gaia and Richard Slack

Editorial: Special Issue New challenges in governance, sustainability and accountability of universities

Phil Hancock, Ilse Lubbe, Neil Marriott and Angus Duff