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 (). Access Statistics for this journal.
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Volume 56, issue 5, 2024
- Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values

- Massimo Sargiacomo, Laura Corazza, Antonio D'Andreamatteo and Daniel Torchia
- Hybridisation, purification, and re-hybridisation: A study of shifting registers of value

- 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

- Nathalie Bénet, Aude Deville and Séverine Ventolini
- Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation

- Joshua Maine, Timur Uman and Emilia Florin-Samuelsson
- Exporting corporate social responsibility: Evidence from foreign bank entry

- 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

- Ziying Zhao, Chao Lu and Xiaoxue Xia
- Determinants and consequences of sales/production report issuance

- Renhui Fu, Chen Ma, Yamin Zeng and Junsheng Zhang
- Family business origin and investment preference: An empirical study of imprinting theory

- Chen Cheng, Suge Zhang and Guanchun Liu
- Accounting and reporting for facing multiple values in meso-level hybrid organisations

- Renata Paola Dameri, Clara Benevolo and Paola Demartini
- Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations

- Jun Zheng, Majid Ghorbani, Yan Yan and Ying Cao
- Political affiliation, cash flow volatility, and debt maturity in China

- Mustafa Caglayan, Simona Mateut and Piercarlo Zanchettin
- Political connections, corruption, and investment decisions of Chinese mutual funds

- Chao He and Lawrence Kryzanowski
- Quid pro quo? Local government debt and corporate tax avoidance

- Hongji Xie, Cunzhi Tian and Yuanlin Wu
- Economic policy uncertainty and corporate social responsibility disclosure similarity: Evidence from China

- Xingnan Xue, Liwen Wang and Nan Hu
- Hybrid board governance: Exploring the challenges in implementing social impact measurements

- Anup Banerjee, Martin Carlsson-Wall and Mattias Nordqvist
- Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China

- Xiaohong Yu, Albert Tsang, Yujun Wu and Zhou Leng
- Human capital in the financial sector and corporate innovation: Evidence from China

- 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

- Jean Jinghan Chen, Jianmei Liu, Li Xie and Xinsheng Cheng
- Researching the accounting-state-market dynamic in China: A literature review and research agenda

- Wai Fong Chua, Narisa Tianjing Dai, Tan, Zhiyuan (Simon) and Lichen Yu
- Understanding corporate governance in China

- Fuxiu Jiang and Kenneth A. Kim
- Accounting and accountability for managing diversity tensions in hybrid organisations

- 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

- Eva Blondeel, Patricia Everaert and Evelien Opdecam
- Does budget target setting lead managers to engage in unethical behavior for the organization?

- Kazunori Fukushima and Akihiro Yamada
- Does CEO extraversion pay off when in need? Evidence from the global financial crisis

- Shushu Liao, Nhut H. Nguyen and Cameron Truong
- When a gift resembles a trojan horse: CEO stock gift and stock price crash risk

- Pham, Man Duy (Marty) and Thu Ha Nguyen
- To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector

- Christos Begkos, Katerina Antonopoulou and Matteo Ronzani
- Towards fluid role identity of management accountants: A case study of a Finnish bank

- Antti Rautiainen, Robert W. Scapens, Marko Järvenpää, Tommi Auvinen and Pasi Sajasalo
- Blockchain and earnings management: Evidence from the supply chain

- Donald Autore, Chen, Huimin (Amy), Nicholas Clarke and Jingrong Lin
- The price of corporate social irresponsibility in seasoned equity offerings: International evidence

- Ho, Choy Yeing (Chloe), Eliza Wu and Jing Yu
- Impression management strategy — The relationship between accounting narrative thematic bias and financial graph distortion

- 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

- Vasiliki Athanasakou, Abdlmutaleb Boshanna, Natalia Kochetova and Georgios Voulgaris
- Creative corporate culture and corporate tax avoidance

- Tahseen Hasan, Kose John, Haimeng Teng and Qiang Wu
- The impact of terrorist attacks and mass shootings on earnings management

- Seda Oz
- The role of the strategic apex in shaping the disclosure strategy: A family firm in crisis

- Mattias Sandgren, Timur Uman and Mattias Nordqvist
- Financial statement comparability and analysts’ optimism for accruals

- Bryan Byung-Hee Lee and Jay Junghun Lee
- Long live the walking dead? Corporate tax avoidance and zombie firms in China

- Changrong Wang, Grant Richardson and Yanming Cao
- Do conformity and bailouts affect misreporting? The case of public health-care organisations

- Eugenio Anessi-Pessina and Ileana Steccolini
- “Fly alone, die alone”? The clan and the production of tax expertise

- 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?

- María-del-Mar Camacho-Miñano, Nora Muñoz-Izquierdo, Morton Pincus and Patricia Wellmeyer
- Asymmetric reactions of abnormal audit fees jump to credit rating changes

- 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

- Bin Wu, Yaqian Wu, Min Zhang and Jiyuan Li
- Auditor choice in reverse mergers: Evidence from China

- Yanchun Xia, Sonia Wong and Qingquan Xin
- How auditors identify and report key audit matters - An organizational routines perspective

- Warren Maroun and Alan Duboisée de Ricquebourg
- The impact of hedge fund activism on audit pricing

- 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

- Nan-Ting Kuo and Cheng-Few Lee
- Auditing decentralized finance

- Siddharth M. Bhambhwani and Allen H. Huang
- Stuck in traffic: Do auditors price traffic congestion?

- Jie Hao and Viet Tuan Pham
- The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study

- Jin Ma, Paul Coram and Indrit Troshani
- Auditing for fraud and corruption: A public-interest-based definition and analysis

- 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

- Tarek Rana and Carolyn J. Cordery
- When corporate culture matters: The case of stakeholder violations

- Rashid Zaman
- Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power

- Wei Qian, Lee Parker and Jingyu Zhu
- Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care

- Laurence Ferry, Piotr Wegorowski and Rhys Andrews
- Climate theory & managerial decisions on cross-border mergers

- Antonios Siganos
- Let's have a relook at accountability

- Gloria Agyemang
- How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S

- Yujie Wang, Albert Tsang, Yi Xiang and Shuo Yan
- Hallmarks of Integrated Thinking

- Ruth Dimes and Charl de Villiers
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