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The British Accounting Review

1992 - 2024

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

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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Volume 56, issue 5, 2024

Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values Downloads
Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo and Daniel Torchia
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value Downloads
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 Downloads
Nathalie Bénet, Aude Deville and Séverine Ventolini
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation Downloads
Joshua Maine, Timur Uman and Emilia Florin-Samuelsson
Exporting corporate social responsibility: Evidence from foreign bank entry Downloads
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 Downloads
Ziying Zhao, Chao Lu and Xiaoxue Xia
Determinants and consequences of sales/production report issuance Downloads
Renhui Fu, Chen Ma, Yamin Zeng and Junsheng Zhang
Family business origin and investment preference: An empirical study of imprinting theory Downloads
Chen Cheng, Suge Zhang and Guanchun Liu
Accounting and reporting for facing multiple values in meso-level hybrid organisations Downloads
Renata Paola Dameri, Clara Benevolo and Paola Demartini
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations Downloads
Jun Zheng, Majid Ghorbani, Yan Yan and Ying Cao
Political affiliation, cash flow volatility, and debt maturity in China Downloads
Mustafa Caglayan, Simona Mateut and Piercarlo Zanchettin
Political connections, corruption, and investment decisions of Chinese mutual funds Downloads
Chao He and Lawrence Kryzanowski
Quid pro quo? Local government debt and corporate tax avoidance Downloads
Hongji Xie, Cunzhi Tian and Yuanlin Wu
Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China Downloads
Xingnan Xue, Liwen Wang and Nan Hu
Hybrid board governance: Exploring the challenges in implementing social impact measurements Downloads
Anup Banerjee, Martin Carlsson-Wall and Mattias Nordqvist
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China Downloads
Xiaohong Yu, Albert Tsang, Yujun Wu and Zhou Leng
Human capital in the financial sector and corporate innovation: Evidence from China Downloads
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 Downloads
Jean Jinghan Chen, Jianmei Liu, Li Xie and Xinsheng Cheng
Researching the accounting-state-market dynamic in China: A literature review and research agenda Downloads
Wai Fong Chua, Narisa Tianjing Dai, Tan, Zhiyuan (Simon) and Lichen Yu
Understanding corporate governance in China Downloads
Fuxiu Jiang and Kenneth A. Kim
Accounting and accountability for managing diversity tensions in hybrid organisations Downloads
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 Downloads
Eva Blondeel, Patricia Everaert and Evelien Opdecam
Does budget target setting lead managers to engage in unethical behavior for the organization? Downloads
Kazunori Fukushima and Akihiro Yamada
Does CEO extraversion pay off when in need? Evidence from the global financial crisis Downloads
Shushu Liao, Nhut H. Nguyen and Cameron Truong
When a gift resembles a trojan horse: CEO stock gift and stock price crash risk Downloads
Pham, Man Duy (Marty) and Thu Ha Nguyen
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector Downloads
Christos Begkos, Katerina Antonopoulou and Matteo Ronzani
Towards fluid role identity of management accountants: A case study of a Finnish bank Downloads
Antti Rautiainen, Robert W. Scapens, Marko Järvenpää, Tommi Auvinen and Pasi Sajasalo
Blockchain and earnings management: Evidence from the supply chain Downloads
Donald Autore, Chen, Huimin (Amy), Nicholas Clarke and Jingrong Lin
The price of corporate social irresponsibility in seasoned equity offerings: International evidence Downloads
Ho, Choy Yeing (Chloe), Eliza Wu and Jing Yu
Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion Downloads
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 Downloads
Vasiliki Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova and Georgios Voulgaris
Creative corporate culture and corporate tax avoidance Downloads
Tahseen Hasan, Kose John, Haimeng Teng and Qiang Wu
The impact of terrorist attacks and mass shootings on earnings management Downloads
Seda Oz
The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis Downloads
Mattias Sandgren, Timur Uman and Mattias Nordqvist
Financial statement comparability and analysts’ optimism for accruals Downloads
Bryan Byung-Hee Lee and Jay Junghun Lee
Long live the walking dead? Corporate tax avoidance and zombie firms in China Downloads
Changrong Wang, Grant Richardson and Yanming Cao
Do conformity and bailouts affect misreporting? The case of public health-care organisations Downloads
Eugenio Anessi-Pessina and Ileana Steccolini
“Fly alone, die alone”? The clan and the production of tax expertise Downloads
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? Downloads
María-del-Mar Camacho-Miñano, Nora Muñoz-Izquierdo, Morton Pincus and Patricia Wellmeyer
Asymmetric reactions of abnormal audit fees jump to credit rating changes Downloads
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 Downloads
Bin Wu, Yaqian Wu, Min Zhang and Jiyuan Li
Auditor choice in reverse mergers: Evidence from China Downloads
Yanchun Xia, Sonia Wong and Qingquan Xin
How auditors identify and report key audit matters - An organizational routines perspective Downloads
Warren Maroun and Alan Duboisée de Ricquebourg
The impact of hedge fund activism on audit pricing Downloads
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 Downloads
Nan-Ting Kuo and Cheng-Few Lee
Auditing decentralized finance Downloads
Siddharth M. Bhambhwani and Allen H. Huang
Stuck in traffic: Do auditors price traffic congestion? Downloads
Jie Hao and Viet Tuan Pham
The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study Downloads
Jin Ma, Paul Coram and Indrit Troshani
Auditing for fraud and corruption: A public-interest-based definition and analysis Downloads
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 Downloads
Tarek Rana and Carolyn J. Cordery
When corporate culture matters: The case of stakeholder violations Downloads
Rashid Zaman
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power Downloads
Wei Qian, Lee Parker and Jingyu Zhu
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care Downloads
Laurence Ferry, Piotr Wegorowski and Rhys Andrews
Climate theory & managerial decisions on cross-border mergers Downloads
Antonios Siganos
Let's have a relook at accountability Downloads
Gloria Agyemang
How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S Downloads
Yujie Wang, Albert Tsang, Yi Xiang and Shuo Yan
Hallmarks of Integrated Thinking Downloads
Ruth Dimes and Charl de Villiers
Page updated 2025-02-07