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The British Accounting Review

1992 - 2021

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

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

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Volume 53, issue 5, 2021

Does boardroom nationality affect the performance of UK insurers? Downloads
Mike Adams and Paul L. Baker
Distress risk anomaly and misvaluation Downloads
Christoforos K. Andreou, Neophytos Lambertides and Photis M. Panayides
Sell-side equity analysts and equity sales: A study of interaction Downloads
Kenneth Lee and Melina Manochin
Do peer firms influence innovation? Downloads
Michael Machokoto, Daniel Gyimah and Collins G. Ntim
The effect of corporate sustainability performance on leverage adjustments Downloads
Ly Ho, Min Bai, Yue Lu and Yafeng Qin
Hedge fund strategies, performance &diversification: A portfolio theory & stochastic discount factor approach Downloads
David Newton, Emmanouil Platanakis, Dimitrios Stafylas, Charles Sutcliffe and Xiaoxia Ye
Does corporate eco-innovation affect stock price crash risk? Downloads
Rashid Zaman, Nader Atawnah, Muhammad Haseeb, Muhammad Nadeem and Saadia Irfan
Does revenue-expense matching play a differential role in analysts’ earnings and revenue forecasts? Downloads
Robert Kim and Sangwan Kim

Volume 53, issue 4, 2021

Does cooperation among women enhance or impede firm performance? Downloads
Lu Xing, Angelica Gonzalez and Vathunyoo Sila
Accounting conservatism and corporate social responsibility Downloads
Seraina Anagnostopoulou, Andrianos Tsekrekos and Georgios Voulgaris
Pension funds and IPO pricing. Evidence from a quasi-experiment Downloads
Paulina Roszkowska, Lukasz K. Langer and Piotr B. Langer
Social network, corporate governance, and rent extraction in CEO compensation: Evidence from spatial econometric models Downloads
Lina Shi, Stephen Gong and Xingang Wang
Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence Downloads
Christina Dargenidou, Richard H.G. Jackson, Ioannis Tsalavoutas and Fanis Tsoligkas

Volume 53, issue 3, 2021

Audit firm merger and the strategic response by large audit firms Downloads
Steven Cahan, David Hay and Lina Z. Li
The use of management accounting information by boards of directors to oversee strategy implementation Downloads
Steeve Massicotte and Jean-François Henri
A shared boundary object: Financial innovation and engineering in Islamic financial institutions Downloads
Samir Alamad, Nunung Nurul Hidayah and Alan Lowe
A conceptual model of accountants' communication inside not-for-profit organisations Downloads
Lyn Daff and Lee D. Parker
Investment decisions: The trade-off between economic and environmental objectives Downloads
Venkateshwaran Narayanan, Kevin Baird and Richard Tay
Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement Downloads
Penny F. Zhang and Greg Shailer
Reporting accountant appointments and accounting restatements: Evidence from UK private companies Downloads
Mark Clatworthy and Michael Peel
Australia's divided accounting profession: The 1969 merger attempt and its legacy Downloads
Jasvinder Sidhu, Garry D. Carnegie and Brian West

Volume 53, issue 2, 2021

Bridging the divide: The rise of the Indian Accountant from 1900 to 1932 Downloads
S. Sian and S. Verma
Time, space and accounting at Nonantola Abbey (1350–1449) Downloads
Michele Bigoni, Laura Maran and Silvia Ferramosca
A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832 Downloads
Karen McBride
Paupers, burial clubs and funeral insurance: Calculating moral panics Downloads
Lee Moerman and Sandra van der Laan
Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870) Downloads
Valerio Antonelli, Stefano Coronella, Carolyn Cordery and Roberto Verona
Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019 Downloads
Christopher J. Napier and Elena Giovannoni
Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18 Downloads
Frances Miley and Andrew Read

Volume 53, issue 1, 2021

Does the market value greenhouse gas emissions? Evidence from multi-country firm data Downloads
Bobae Choi and Le Luo
Management of environmental and social risks and topics in the banking sector - An empirical investigation Downloads
Katrin Hummel, Ute Laun and Annette Krauss
The curious case of Canadian corporate emissions valuation Downloads
Paul A. Griffin, David Lont and Carol Pomare
Inter-and intra-organizational stakeholder arrangements in carbon management accounting Downloads
Fereshteh Mahmoudian, Jing Lu, Dongning Yu, Jamal A. Nazari and Irene M. Herremans
Corporate environmental disclosure and political connection in regulatory and leadership changes: The case of China Downloads
Wei Qian and Xuan Chen
Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility? Downloads
Linhan Zhang, Qingliang Tang and Robin Hui Huang
An international study of carbon information asymmetry and independent carbon assurance Downloads
Hanlu Fan, Qingliang Tang and Lipeng Pan

Volume 52, issue 6, 2020

Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency Downloads
Panagiotis Tzouvanas, Renatas Kizys, Ioannis Chatziantoniou and Roza Sagitova
Accounting history and theorising about organisations Downloads
Garry D. Carnegie, Karen M. McBride, Christopher J. Napier and Lee D. Parker
Does accounting comparability affect corporate employment decision-making? Downloads
Zhuang Zhang, Collins Ntim, Qingjing Zhang and Mohamed H. Elmagrhi
The undesirable effect of audit quality: Evidence from firm innovation Downloads
Lily Nguyen, Le Vu and Xiangkang Yin
Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms Downloads
Wuchun Chi, Shing-Jen Wu and Zhen Zheng

Volume 52, issue 5, 2020

The role and impact of professional accountancy associations on accounting education research: An international study Downloads
Angus Duff, Phil Hancock and Neil Marriott
Current issues in PhD supervision of accounting and finance students: Evidence from Australia and New Zealand Downloads
Amrinder Khosa, Steven Burch, Esin Ozdil and Carla Wilkin
EMBAs perceived usefulness of academic research for student learning and use in practice Downloads
Basil P. Tucker and Raef Lawson
Risks from self-referential peer review echo chambers developing in research fields Downloads
Jeffrey Unerman
Beauty is in the eye of the beholder: Research quality in accounting education Downloads
Meredith Tharapos and Neil Marriott

Volume 52, issue 4, 2020

Should investors include Bitcoin in their portfolios? A portfolio theory approach Downloads
Emmanouil Platanakis and Andrew Urquhart
Limited investor attention, relative fundamental strength, and the cross-section of stock returns Downloads
Zhaobo Zhu, Licheng Sun, Kenneth Yung and Min Chen
The spillover effect of financial information in mergers and acquisitions Downloads
Cen Wu, Xin Yu and Ying Zheng
The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era Downloads
Maria T. Caban-Garcia, Heeick Choi and Myungsun Kim
Institutionalising multiple accountability logics in public services: Insights from Australia Downloads
Tarek Rana and Zahirul Hoque

Volume 52, issue 3, 2020

The production of strategic and financial rationales in capital investments: Judgments based on intuitive expertise Downloads
Michael Grant and Fredrik Nilsson
Materiality in an integrated reporting setting: Insights using an institutional logics framework Downloads
Dannielle Cerbone and Warren Maroun
Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia Downloads
Joni Joni, Kamran Ahmed and Jane Hamilton
Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships Downloads
Wen-Ching Chang and Jui-Pin Chen
Do minority acquisitions transfer better corporate governance practices? An analysis of UK's cross-border minority investments Downloads
Nereida Polovina and Ken Peasnell
Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting Downloads
Emilio Passetti and Leonardo Rinaldi
Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms Downloads
Silvia Pilonato and Patrizio Monfardini

Volume 52, issue 2, 2020

A journey towards a safe harbour: The rhetorical process of the International Integrated Reporting Council Downloads
Matteo La Torre, John Dumay, Michele Antonio Rea and Subhash Abhayawansa
Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in service sectors Downloads
Paul Brown, Tuan Ly, Hannah Pham and Prabhu Sivabalan
Boundary-work in management accounting: The case of hybrid professionalism Downloads
Alena Golyagina and Danielius Valuckas
Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers Downloads
Charika Channuntapipat, Anna Samsonova-Taddei and Stuart Turley
Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study Downloads
Stephanie A. Lambert, Ian P. Herbert and Andrew T. Rothwell
Climate governance effects on carbon disclosure and performance Downloads
Binh Bui, Muhammad Nurul Houqe and Mahbub Zaman
Do corporate press releases drive media coverage? Downloads
Nikolaos Tsileponis, Konstantinos Stathopoulos and Martin Walker
European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016 Downloads
Faizul Haque and Michael John Jones

Volume 52, issue 1, 2020

Intra-industry transfer effects of credit risk news: Rated versus unrated rivals Downloads
Pilar Abad, R. Ferreras and M. Dolores Robles Fernandez
Payout policy and ownership structure: The case of Islamic and conventional banks Downloads
Andi Duqi, Aziz Jaafar and Mohammed H. Warsame
Competition and stability in the credit industry: Banking vs. factoring industries Downloads
Degl’Innocenti, Marta, Franco Fiordelisi and Irwan Trinugroho
Does equity market timing have a persistent impact on capital structure? Evidence from China Downloads
Yang Zhao, Cheng-Few Lee and Min-Teh Yu
A study on trust restoration efforts in the UK retail banking industry Downloads
Shakeel Ahmed, Kenbata Bangassa and Saeed Akbar
The impact of shareholders and creditors rights on IPO performance: An international study Downloads
Susanne Espenlaub, Abhinav Goyal and Abdulkadir Mohamed
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