The British Accounting Review

1992 - 2025

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

From Elsevier
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Volume 55, issue 6, 2023

The market response to mandatory disclosure of payments to foreign governments

Fayez A. Elayan, Parunchana Pacharn, Jennifer Li, Kareen Brown and Yijia Chen

The effect of real earnings smoothing on corporate labour investment

Zhangfan Cao, William Rees and Zhifang Zhang

Missing the boat: Regulatory approval delay and investment project outcomes

Qiaozhi Ye, Ronghong Huang and Kelvin Jui Keng Tan

Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins

Jing Chen, Michael J. Jung and Michael Tang

Validating implied cost of capital with realized returns by using alternative measures of cash-flow news

Simeon Ketterer, Dionysia Dionysiou, Brigitte Eierle and Ioannis Tsalavoutas

Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?

Jing Xu, Zheyao Pan and Tian, Gary (Gang)

A hidden channel of “blood transfusion”: Internal capital market subsidies and zombie firms

Xinyu Li, Huacheng Wang and Rong Li

Measuring the ownership and control of UK listed firms: Some methodological challenges

Marc Goergen and Svetlana Mira

Volume 55, issue 5, 2023

Digital information systems in support of accountability: The case of a welfare provision non-governmental organisation

Caterina Cavicchi and Emidia Vagnoni

We are under attack: Terrorist attacks and director turnover

Yu Flora Kuang, Bo Qin and Xing Yang

Do institutional donors value social media activity and engagement? Empirical evidence on Italian non-profit grantees

Anna Alexander, Silvia Pilonato and Giulia Redigolo

Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity

Maria Lusiani, Chiara Pancot, Alan Sangster and Marco Vedovato

Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19

Kylie L. Kingston, Belinda Luke, Craig Furneaux and Lyn Alderman

Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip

Mohammed Alshurafa, Mohammed Aboramadan and Roszaini Haniffa

The sociomateriality of digitalisation in Nepalese NGOs

Pawan Adhikari, Bedanand Upadhaya, Chaminda Wijethilake and Shovita Dhakal Adhikari

NGOs’ performance, governance, and accountability in the era of digital transformation

Carolyn J. Cordery, Galina Goncharenko, Tobias Polzer, Danielle McConville and Ataur Belal

Volume 55, issue 4, 2023

The moderating role of board gender diversity on the relationship between firm opacity and stock returns

Mostafa Harakeh, Stergios Leventis, Tarek El Masri and Nikolaos Tsileponis

Algorithmic trading and block ownership initiation: An information perspective

Jiayi Zheng and Yushu Zhu

Does real flexibility help firms navigate the COVID-19 pandemic?

Tuan Ho, Kirak Kim, Yang Li and Fangming Xu

Does online interaction between firms and investors reduce stock price crash risk?

Yi Li, Pengfei Wang and Wei Zhang

Volatility and dark trading: Evidence from the Covid-19 pandemic

Gbenga Ibikunle and Khaladdin Rzayev

Why Muddy the Water? Short selling and the disclosure of proprietary information

Xiting Wu, Haiyan Jiang, Hui Lin and Jiaxing You

Short-selling activities in the time of COVID-19

Ellie Luu, Fangming Xu and Liyi Zheng

Volume 55, issue 3, 2023

The blindfold witness? An accountant's response to slavery and atrocity in the Devil's Paradise

Stephen P. Walker

Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider

Tracey Dodd, James Guthrie and John Dumay

The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies

Nam Mai, Petros Vourvachis and Suzana Grubnic

The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry

Martijn Boersma and David S Bedford

Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations

Rodrigo Ormeño-Pérez and Lynne Oats

The role of political elites in income tax system design and tax fairness

Brett R. Wilkinson and Amy M. Hageman

Modern slavery and the accounting profession

Katherine Leanne Christ, Roger Leonard Burritt and Muhammad Azizul Islam

Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers

Chen, Huimin (Amy), Bill B. Francis, Qiang Wu and Yijiang Zhao

Volume 55, issue 2, 2023

Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK

Salem Alhababsah and Alaa Alhaj-Ismail

Third-party auditor liability and financial restatements

Ahmed Al-Hadi, Grantley Taylor, Mostafa Monzur Hasan and Baban Eulaiwi

How do auditor rotations affect key audit matters? Archival evidence from South African audits

Alan Duboisée de Ricquebourg and Warren Maroun

Is the effect of shared auditors driven by shared audit partners? The case of M&As

Anna Bedford, Martin Bugeja, Robert Czernkowski and David Bond

Local creative culture and audit fees

Mabel D. Costa and Ahsan Habib

Going big, going small: A perspective on strategies for researching audit quality

Jere R. Francis

Common auditors and internal control similarity: Evidence from China

Tao Chen

Volume 55, issue 1, 2023

Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence

Katherine L. Christ and Roger L. Burritt

Explaining green bond issuance using survey evidence: Beyond the greenium

Ivan Sangiorgi and Lisa Schopohl

Board gender composition and waste management: Cross-country evidence

Ammar Gull, Muhammad Atif and Nazim Hussain

Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies

Hongtao Shen, Qing Yang, Le Luo and Nan Huang

Environmental, Social, and Governance (ESG) disclosure: A literature review

Albert Tsang, Tracie Frost and Huijuan Cao

Political sentiment and corporate social responsibility

Mostafa Monzur Hasan and Haiyan Jiang

Volume 54, issue 6, 2022

Managerial risk-reducing incentives and social and exchange capital

Zhuang Zhang, Amon Chizema, Jing-Ming Kuo and Qingjing Zhang

Controlling shareholder share pledging and the cost of equity capital: Evidence from China

Wei Liu and Gary Gang Tian

What drives individual investors in the bear market?

Rong Xu, Yaodong Liu, Nan Hu and Guo, Jie (Michael)

Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment

Huixiang Zeng, Xinxin Zhang, Zhifang Zhou, Tao Zhang and Qiong Zhou

Cross-border enforcement of securities laws and dividend payouts

Xiaoqi Chen, Hsieh Chih-Chieh Chris, Albert Tsang and Yi Xiang

Do geographically nearby major customers mitigate suppliers’ stock price crash risk?

Feng Cao, Xueyan Zhang and Rongli Yuan

Languages and dividends

Wen He and Feida Zhang

Volume 54, issue 5, 2022

Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity

Jonas Gerdin and Hans Englund

Predicting industry sectors from financial statements: An illustration of machine learning in accounting research

Hans van der Heijden

Responding to a corruption crisis through disclosure and remedial action: The case of Petrobras

Martin Whitehead and Yacine Belghitar

How multi-sourcing can influence management control: Case study evidence from the electronic products supply chain

Neale G. O'Connor, Jason D. Schloetzer, Jorge Romero and Anne Wu

Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide

Rosanna Spanò, Giuseppe Grossi and Giovanni Catello Landi

The genre of banking financial product information: The characters, the setting, the plot and the story

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

Alessandro Ghio and Roberto Verona

Smart defaults: Determining the number of default funds in a pension scheme

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?

Pilar Velasco

Firstborn CEOs and credit ratings

June Woo Park, Giseok Nam, Albert Tsang and Yung-Jae Lee

UK Vice Chancellor compensation: Do they get what they deserve?

Brian Lucey, Andrew Urquhart and Hanxiong Zhang

CDS trading and analyst optimism

Chen Zhao, Yubin Li, Suresh Govindaraj and Zhaodong Zhong

Volume 54, issue 3, 2022

Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork

Kimberly Key, Margaret Healy and Emer Mulligan

Developing critical reflection: An integrated approach

Carla L. Wilkin

Reform Lessons From Investigative Journalism. Review Essay of ‘Beancounters’ by Richard Brooks

Atul K. Shah

Busy auditors, financial reporting timeliness and quality

Harjinder Singh, Nigar Sultana, Ariful Islam and Abhijeet Singh

Gender differences in the first course in accounting: An achievement goal approach

Jari Huikku, Emma-Riikka Myllymäki and Hannu Ojala

Central supervision and earnings management: Quasi-experimental evidence from China

Jianping Pan, Ruoyu Weng, Sirui Yin and Fu, Xiaoqing (Maggie)

Accounting practices and professional power dynamics during a crisis

Michelle Carr and Matthias Beck

Volume 54, issue 2, 2022

Narrative disclosure quality and the timeliness of goodwill impairments

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

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

Wael Hadid and Mohammed Hamdan

Earnings management of target firms and deal premiums: The role of industry relatedness

Héctor Fabio Perafán-Peña, Belén Gill-de-Albornoz and Begoña Giner

Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China

Lijing Tong, Bin Wu and Min Zhang

External social networks and earnings management

Ming Fang, Bill Francis, Iftekhar Hasan and Qiang Wu

COVID-19 profit warnings: Delivering bad news in a time of crisis

Niamh Brennan, Victoria C. Edgar and Sean Bradley Power

Volume 54, issue 1, 2022

Stakeholders’ perceptions of factors affecting the credibility of sustainability reports

Xinning Xiao and Greg Shailer

Civil liberties and social and environmental information transparency: A global investigation of financial institutions

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

Prabanga Thoradeniya, Janet Lee, Rebecca Tan and Aldónio Ferreira

Making sense of employee satisfaction measurement – A technological frames of reference perspective

Lukas Goretzki, Marek Reuter, Joanna Sandberg and Gabriella Thulin

Corporate social responsibility culture and international M&As

George Alexandridis, Andreas G.F. Hoepner, Zhenyi Huang and Ioannis Oikonomou

Stock market reactions to adverse ESG disclosure via media channels

Jin Boon Wong and Qin Zhang

Are boards' risk management committees associated with firms’ environmental performance?

Charl de Villiers, Jing Jia and Zhongtian Li