The British Accounting Review

1992 - 2025

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

From Elsevier
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Volume 57, issue 4, 2025

Boosting credit risk models

Bart Baesens and Kristien Smedts

The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct

Bin Liu, David Ahlstrom and Yutong Zhang

Institutional investor ESG activism and exploratory green innovation: Unpacking the heterogeneous responses of family firms across intergenerational contexts

Bao Wu, Feng Chen, Lanhua Li, Lei Xu, Zijia Liu and Yaoyao Wu

Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings

Hang Zhou, Rong Ding, Yifan Li and Yuxin Sun

Mandatory corporate social responsibility spending, family control, and the cost of debt

Naina Duggal, Lerong He and Tara Shankar Shaw

The effect of ESG-motivated turnover on firm financial risk

Daewoung Choi, Yong Kyu Gam, Min Jung Kang and Hojong Shin

A global study of climate uncertainty and carbon assurance

Le Luo and Junru Zhang

Substitutes or complements? Use of trade credit and bank credit by family SMEs

Xianzhe Jin, Jialong Li, Yefeng Wang and Yuan Wang

Top management team faultline size and family firm performance

Weiwen Li, Dora Chi-sun Lau, Ai He and Xiaotong Li

Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies

Xuan He and Yingyu Zhang

Do client protection principles matter for the economic and social performance of microfinance institutions?

Shahadat Hossain, Md Mosharraf Hossain and Vincent K. Chong

Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?

Douglas Cumming, Peigong Li, Feng Zhan and Wanwan Zhu

Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics

Zihan Liu, Christine Jubb and Subhash Abhayawansa

Ripple effects of innovation: How does peer influence shape corporate innovation across countries?

Michael Machokoto, Daniel Gyimah, Marvelous Kadzima and Dzidziso Samuel Kamuriwo

Bridging accounting and finance with entrepreneurship: Business and social perspectives

James J. Chrisman, Fang, Hanging “Chevy”, Craig Wilson and Zhenyu Wu

Volume 57, issue 3, 2025

Labor protection and stock price crash risk: Evidence from international equity markets

Wei Chen, Lili Dai, Xiaohua Fang and Wenjun Zhang

On professional destabilization and accounting self-regulation

Zachary Huxley and Marion Brivot

The impact of lobbying on managerial short-term resource adjustment decisions

Johannes Voshaar, Thomas R. Loy and Jochen Zimmermann

Political sentiment and credit ratings

Mostafa Monzur Hasan, Ashrafee Hossain and Haiyan Jiang

Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?

Douglas Cumming, Yihui Lan, Yuan George Shan and Junru Zhang

The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6

Nathan Zhenghang Zhu and Kun Tracy Wang

Institutional mechanisms, ownership and bank risk-taking during crises

Thi Thuy Anh Vo and Nathan Lael Joseph

Endorsement and firm financing: Evidence from government venture capital market in China

Xiaoxia Huang, Yanchen Jiang and Sushanta Mallick

Carbon emission trading scheme and carbon performance: The role of carbon management system

Yan Jiang, Le Luo, Albert Tsang and Yueheng Zhang

How does divergence of control and cash-flow rights influence cost stickiness?

Seungbin Oh and Ahrum Choi

Female lead auditors, audit fees, and audit quality

Tiphaine Jérôme, Cédric Poretti and Alain Schatt

Do investor reactions to merger announcements shape the writing of SEC filings?

Nihat Aktas, Eric de Bodt and Can Deniz Dogan

Lesson from stock price crash: Changes in managerial confidence and incentives

Hyeong Joon Kim

COVID-19 pandemic and audit quality

Bingxuan Lin, Liansheng Wu, Yimin Zhang and Jian Zhou

High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China

K. Hung Chan, Qiliang Liu, Phyllis Lai Lan Mo and Li Tian

Share pledging and corporate misconduct

Lawrence Kryzanowski, Mingyang Li, Sheng Xu and Jie Zhang

Should underwriters be trusted? Reducing agency costs through primary market supervision

Sean Foley, Xiaolu Hu, Haozhi Huang and Jiang Li

Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports

Mary E. Barth, Steven F. Cahan, Li Chen, Elmar R. Venter and Ruili Wang

The impact of asset specificity on corporate tax avoidance: Do financial constraints and product market power matter?

Douglas Cumming and My Nguyen

The role of legal, regulatory and political reforms and institutions in influencing accounting and financial outcomes

Grantley Taylor, Douglas Cumming, Donghui Li and Jing Shi

Volume 57, issue 2, 2025

Dynamics of carbon risk, cost of debt and leverage adjustments

Douglas Cumming, Geeta Duppati, Ruwani Fernando, Shivendu Pratap Singh and Aviral Tiwari

The effects of extreme high temperature spells on financial performance

Paul A. Griffin, David H. Lont and Martien J.P. Lubberink

Carbon accounting for the translation of net-zero targets into business operations

Elena Carrión, Carlos Larrinaga and Deborah Rigling Gallagher

Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness

Hanlu Fan and Keyi Zhao

The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth

Jingduan Li, Xuhui Peng and Huan Zhang

Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting

Amir Amel-Zadeh and Qingliang Tang

Volume 57, issue 1, 2025

Reprint of: The hidden cost of organisation capital: Evidence from trade credit

Joye Khoo and Cheung, Adrian (Wai Kong)

Reprint of: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors

Tobias Johansson-Berg, Gustav Johed and Thomas Carrington

Reprint of: Key audit matters disclosures and informed traders

Zabihollah Rezaee and Saeid Homayoun

Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk

Sang Mook Lee, Jong Chool Park and Hakjoon Song

Reprint of: Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms

Xiaoqi Chen, Maoliang Li, Emmanuel Obiri-Yeboah and Qiang Wu

Reprint of: Nineteenth century audit reports: Evolution from free-form to standardised wording

Niamh M. Brennan and Sean Bradley Power

Reprint of: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU

Charl de Villiers, John Dumay, Federica Farneti, Jing Jia and Zhongtian Li

Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes

Shilin Hou, Jianfeng Shen, Chuan Yu and Shan Zhou

Reprint of: The use of machine learning algorithms to predict financial statement fraud

Mark Lokanan and Satish Sharma

Reprint of: Audit committee member busyness and risk factor disclosure

Cristina Bailey and Joshua J. Filzen

Reprint of: Third-party auditor liability risk and trade credit policies

Anthony Kyiu, Bernard Tawiah, Kwabena Antwi Boasiako and Sylvester Adasi Manu

Reprint of: Ex-ante expected changes in ESG and future stock returns based on machine learning

Hongtao Zhu and Md Jahidur Rahman

Reprint of: Corporate culture and carbon emission performance

Mostafa Monzur Hasan, Md Borhan Uddin Bhuiyan and Grantley Taylor

Reprint of: Mimicking crypto portfolios in sustainable investment

Mengxia Yu, Ke Xu and Xinwei Zheng

Reprint of: Political uncertainty, corporate social responsibility, and firm performance

Yi Hu and Chao Yin