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The British Accounting Review

2018 - 2020

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

From Elsevier
Bibliographic data for series maintained by Haili He ().

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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.D. Robles
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

Volume 51, issue 6, 2019

Governance and control of sharing economy platforms: Hosting on Airbnb Downloads
Giulia Leoni and Lee D. Parker
Disruption and transformation: The organisational evolution of an NGO Downloads
Sanjaya Chinthana Kuruppu and Sumit Lodhia
The role of internet-related technologies in shaping the work of accountants: New directions for accounting research Downloads
Jodie Moll and Ogan Yigitbasioglu

Volume 51, issue 5, 2019

The role of auditing in the fight against corruption Downloads
Kim K. Jeppesen
Novel approaches to the regulatory control of financial services providers: The importance of cultural context Downloads
Mark Mulcahy, Matthias Beck, Michelle Carr and Niamh Hourigan
The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control? Downloads
Amanze Ejiogu, Chibuzo Ejiogu and Ambisisi Ambituuni
Country-level corruption and accounting choice: Research & development capitalization under IFRS Downloads
Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas
Money shouts! How effective are punishments for accounting fraud? Downloads
Yang Wang, John Ashton and Aziz Jaafar
Accounting practice, fiscal decentralization and corruption Downloads
Frederick Kibon Changwony and Audrey S. Paterson
The quality of governance and momentum profits: International evidence Downloads
Mo Sherif and Jiaqi Chen
Accounting for crime in the neoliberal world Downloads
Alessandro S. Ala and Irvine Lapsley
Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis Downloads
Kristin Reichborn-Kjennerud, Belén González-Díaz, Enrico Bracci, Thomas Carrington, James Hathaway, Kim Klarskov Jeppesen and Ileana Steccolini

Volume 51, issue 4, 2019

Predicting firm level stock returns: Implications for asset pricing and economic links pp. 333-351 Downloads
David G. McMillan
Chair-CEO generation gap and bank risk-taking pp. 352-372 Downloads
Yifan Zhou, Alper Kara and Philip Molyneux
Real earnings management and loan contract terms pp. 373-401 Downloads
Kostas Pappas, Eamonn Walsh and Alice Liang Xu
The effect of real earnings management on the persistence and informativeness of earnings pp. 402-423 Downloads
Valerie Li
Model-based earnings forecasts vs. financial analysts' earnings forecasts pp. 424-437 Downloads
Richard Harris and Pengguo Wang
Large EU banks’ capital and liquidity: Relationship and impact on credit default swap spreads pp. 438-461 Downloads
Alex Sclip, Claudia Girardone and Stefano Miani

Volume 51, issue 3, 2019

Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom pp. 227-240 Downloads
Laura Sierra-García, Nicolás Gambetta, María A. García-Benau and Manuel Orta-Pérez
An ethnographic study of culture and performance in the UK lingerie industry pp. 241-258 Downloads
Julia A. Smith and Claire England
Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals pp. 259-276 Downloads
Helen Kang and Sidney J. Gray
The determinants of companies’ levels of integration: Does one size fit all? pp. 277-298 Downloads
Cristiano Busco, Irma Malafronte, John Pereira and Maria Grazia Starita
Risk management in local authorities: An application of Schatzki's social site ontology pp. 299-315 Downloads
Binh Bui, Carolyn J. Cordery and Zhichao Wang
Earnings credibility in politically connected family firms pp. 316-332 Downloads
Carolina Bona-Sánchez, Jerónimo Pérez-Alemán and Domingo Javier Santana-Martín

Volume 51, issue 2, 2019

Are accounting academics culturally intelligent?: An empirical investigation pp. 111-129 Downloads
Meredith Tharapos, Brendan T. O'Connell, Steven Dellaportas and Ilias Basioudis
The role of value systems in translating environmental planning into performance pp. 130-147 Downloads
Campbell Heggen
Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management pp. 148-169 Downloads
Muhammad Tahir, Salma Ibrahim and Mohamed Nurullah
Factors impacting accounting research output in developing countries: An exploratory study pp. 170-192 Downloads
Minga Negash, Tesfaye T. Lemma and Grant Samkin
Language in pursuit of professional branding: The case of scientific costing pp. 193-210 Downloads
Lee D. Parker and Trevor Boyns
Exploring the generative power of performance measurement systems design pp. 211-225 Downloads
Elena Giovannoni and Sonia Quarchioni

Volume 51, issue 1, 2019

Harmful diversification: Evidence from alternative investments pp. 1-23 Downloads
Emmanouil Platanakis, Athanasios Sakkas and Charles Sutcliffe
The value of political ties for firms experiencing enforcement actions: Evidence from China pp. 24-45 Downloads
Xin Yu and Ying Zheng
Social connections, reference point and acquisition premium pp. 46-71 Downloads
Jie Guo, Xi Li, Nicolas Cisternas Seeger and Evangelos Vagenas-Nanos
Institutional preferences, demand shocks and the distress anomaly pp. 72-91 Downloads
Qing Ye, Yuliang Wu and Jia Liu
The market reaction to debt announcements: UK evidence surrounding the global financial crisis pp. 92-109 Downloads
Andrew Marshall, Laura McCann and Patrick McColgan
Page updated 2020-09-23