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The British Accounting Review

1992 - 2022

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

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

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Volume 54, issue 5, 2022

Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity Downloads
Jonas Gerdin and Hans Englund
Predicting industry sectors from financial statements: An illustration of machine learning in accounting research Downloads
Hans van der Heijden
Responding to a corruption crisis through disclosure and remedial action: The case of Petrobras Downloads
Martin Whitehead and Yacine Belghitar
How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain Downloads
Neale G. O'Connor, Jason D. Schloetzer, Jorge Romero and Anne Wu
Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide Downloads
Rosanna Spanò, Giuseppe Grossi and Giovanni Catello Landi
The genre of banking financial product information: The characters, the setting, the plot and the story Downloads
C.V. Helliar, B. Lowies, I.G.A. Suryawathy, R. Whait and K. Lushington

Volume 54, issue 4, 2022

Unfolding institutional plurality in hybrid organizations through practices: The case of a cooperative bank Downloads
Alessandro Ghio and Roberto Verona
Smart defaults: Determining the number of default funds in a pension scheme Downloads
David Blake, Mel Duffield, Ian Tonks, Alistair Haig, Dean Blower and Laura MacPhee
Is bank diversification a linking channel between regulatory capital and bank value? Downloads
Pilar Velasco
Firstborn CEOs and credit ratings Downloads
June Woo Park, Giseok Nam, Albert Tsang and Yung-Jae Lee
UK Vice Chancellor compensation: Do they get what they deserve? Downloads
Brian Lucey, Andrew Urquhart and Hanxiong Zhang
CDS trading and analyst optimism Downloads
Chen Zhao, Yubin Li, Suresh Govindaraj and Zhong, Zhaodong (Ken)

Volume 54, issue 3, 2022

Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork Downloads
Kimberly Key, Margaret Healy and Emer Mulligan
Developing critical reflection: An integrated approach Downloads
Carla L. Wilkin
Reform Lessons From Investigative Journalism. Review Essay of ‘Beancounters’ by Richard Brooks Downloads
Atul K. Shah
Busy auditors, financial reporting timeliness and quality Downloads
Harjinder Singh, Nigar Sultana, Ariful Islam and Abhijeet Singh
Gender differences in the first course in accounting: An achievement goal approach Downloads
Jari Huikku, Emma-Riikka Myllymäki and Hannu Ojala
Central supervision and earnings management: Quasi-experimental evidence from China Downloads
Jianping Pan, Ruoyu Weng, Sirui Yin and Fu, Xiaoqing (Maggie)
Accounting practices and professional power dynamics during a crisis Downloads
Michelle Carr and Matthias Beck

Volume 54, issue 2, 2022

Narrative disclosure quality and the timeliness of goodwill impairments Downloads
George Emmanuel Iatridis, Kostas Pappas and Martin Walker
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting Downloads
Gustavo da Silva Stefano, Tiago dos Santos Antunes, Daniel Pacheco Lacerda, Maria Isabel Wolf Motta Morandi and Fabio Sartori Piran
Firm size and cost system sophistication: The role of firm age Downloads
Wael Hadid and Mohammed Hamdan
Earnings management of target firms and deal premiums: The role of industry relatedness Downloads
Héctor Fabio Perafán-Peña, Belén Gill-de-Albornoz and Begoña Giner
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China Downloads
Lijing Tong, Bin Wu and Min Zhang
External social networks and earnings management Downloads
Ming Fang, Bill Francis, Iftekhar Hasan and Qiang Wu
COVID-19 profit warnings: Delivering bad news in a time of crisis Downloads
Niamh Brennan, Victoria C. Edgar and Sean Bradley Power

Volume 54, issue 1, 2022

Stakeholders’ perceptions of factors affecting the credibility of sustainability reports Downloads
Xinning Xiao and Greg Shailer
Civil liberties and social and environmental information transparency: A global investigation of financial institutions Downloads
Jianan Guo, Muhammad Azizul Islam, Ameeta Jain and Chris J. van Staden
From intention to action on sustainability reporting: The role of individual, organisational and institutional factors during war and post-war periods Downloads
Prabanga Thoradeniya, Janet Lee, Rebecca Tan and Aldónio Ferreira
Making sense of employee satisfaction measurement – A technological frames of reference perspective Downloads
Lukas Goretzki, Marek Reuter, Joanna Sandberg and Gabriella Thulin
Corporate social responsibility culture and international M&As Downloads
George Alexandridis, Andreas G.F. Hoepner, Zhenyi Huang and Ioannis Oikonomou
Stock market reactions to adverse ESG disclosure via media channels Downloads
Jin Boon Wong and Qin Zhang
Are boards' risk management committees associated with firms’ environmental performance? Downloads
Charl de Villiers, Jing Jia and Zhongtian Li

Volume 53, issue 6, 2021

New Public Management between reality and illusion: Analysing the validity of performance-based budgeting Downloads
Sara Giovanna Mauro, Lino Cinquini and Daniela Pianezzi
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing Downloads
Hanne Nørreklit and Mihaela Trenca
The impact of religiosity on earnings quality: International evidence from the banking sector Downloads
Omneya Abdelsalam, Antonios Chantziaras, Masud Ibrahim and Kamil Omoteso
The role of multiple values in developing management accounting practices in hybrid organisations Downloads
Cristina Campanale, Lino Cinquini and Giuseppe Grossi
Connecting earnings management to the real World:What happens in the black box of the boardroom? Downloads
Niamh Brennan

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 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
Page updated 2022-12-02