The British Accounting Review

1992 - 2025

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

From Elsevier
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Volume 53, issue 6, 2021

New Public Management between reality and illusion: Analysing the validity of performance-based budgeting

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

Hanne Nørreklit and Mihaela Trenca

The impact of religiosity on earnings quality: International evidence from the banking sector

Omneya Abdelsalam, Antonios Chantziaras, Masud Ibrahim and Kamil Omoteso

The role of multiple values in developing management accounting practices in hybrid organisations

Cristina Campanale, Lino Cinquini and Giuseppe Grossi

Connecting earnings management to the real World:What happens in the black box of the boardroom?

Niamh Brennan

Volume 53, issue 5, 2021

Does boardroom nationality affect the performance of UK insurers?

Mike Adams and Paul L. Baker

Distress risk anomaly and misvaluation

Christoforos K. Andreou, Neophytos Lambertides and Photis M. Panayides

Sell-side equity analysts and equity sales: A study of interaction

Kenneth Lee and Melina Manochin

Do peer firms influence innovation?

Michael Machokoto, Daniel Gyimah and Collins Ntim

The effect of corporate sustainability performance on leverage adjustments

Ly Ho, Min Bai, Yue Lu and Yafeng Qin

Hedge fund strategies, performance &diversification: A portfolio theory & stochastic discount factor approach

David Newton, Emmanouil Platanakis, Dimitrios Stafylas, Charles Sutcliffe and Xiaoxia Ye

Does corporate eco-innovation affect stock price crash risk?

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?

Robert Kim and Sangwan Kim

Volume 53, issue 4, 2021

Does cooperation among women enhance or impede firm performance?

Lu Xing, Angelica Gonzalez and Vathunyoo Sila

Accounting conservatism and corporate social responsibility

Seraina Anagnostopoulou, Andrianos Tsekrekos and Georgios Voulgaris

Pension funds and IPO pricing. Evidence from a quasi-experiment

Paulina Roszkowska, Lukasz K. Langer and Piotr B. Langer

Social network, corporate governance, and rent extraction in CEO compensation: Evidence from spatial econometric models

Lina Shi, Stephen Gong and Xingang Wang

Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence

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

Steven Cahan, David Hay and Lina Z. Li

The use of management accounting information by boards of directors to oversee strategy implementation

Steeve Massicotte and Jean-François Henri

A shared boundary object: Financial innovation and engineering in Islamic financial institutions

Samir Alamad, Nunung Nurul Hidayah and Alan Lowe

A conceptual model of accountants' communication inside not-for-profit organisations

Lyn Daff and Lee D. Parker

Investment decisions: The trade-off between economic and environmental objectives

Venkateshwaran Narayanan, Kevin Baird and Richard Tay

Changes in audit effort and changes in auditors’ disclosures of risks of material misstatement

Penny F. Zhang and Greg Shailer

Reporting accountant appointments and accounting restatements: Evidence from UK private companies

Mark Clatworthy and Michael Peel

Australia's divided accounting profession: The 1969 merger attempt and its legacy

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

S. Sian and S. Verma

Time, space and accounting at Nonantola Abbey (1350–1449)

Michele Bigoni, Laura Maran and Silvia Ferramosca

A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832

Karen McBride

Paupers, burial clubs and funeral insurance: Calculating moral panics

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)

Valerio Antonelli, Stefano Coronella, Carolyn Cordery and Roberto Verona

Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019

Christopher J. Napier and Elena Giovannoni

Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18

Frances Miley and Andrew Read

Volume 53, issue 1, 2021

Does the market value greenhouse gas emissions? Evidence from multi-country firm data

Bobae Choi and Le Luo

Management of environmental and social risks and topics in the banking sector - An empirical investigation

Katrin Hummel, Ute Laun and Annette Krauss

The curious case of Canadian corporate emissions valuation

Paul A. Griffin, David Lont and Carol Pomare

Inter-and intra-organizational stakeholder arrangements in carbon management accounting

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

Wei Qian and Xuan Chen

Mind the Gap: Is Water Disclosure a Missing Component of Corporate Social Responsibility?

Linhan Zhang, Qingliang Tang and Robin Hui Huang

An international study of carbon information asymmetry and independent carbon assurance

Hanlu Fan, Qingliang Tang and Lipeng Pan

Volume 52, issue 6, 2020

Environmental and financial performance in the European manufacturing sector: An analysis of extreme tail dependency

Panagiotis Tzouvanas, Renatas Kizys, Ioannis Chatziantoniou and Roza Sagitova

Accounting history and theorising about organisations

Garry D. Carnegie, Karen M. McBride, Christopher J. Napier and Lee D. Parker

Does accounting comparability affect corporate employment decision-making?

Zhuang Zhang, Collins Ntim, Qingjing Zhang and Mohamed H. Elmagrhi

The undesirable effect of audit quality: Evidence from firm innovation

Lily Nguyen, Le Vu and Xiangkang Yin

Determinants and consequences of voluntary corporate social responsibility disclosure: Evidence from private firms

Wuchun Chi, Shing-Jen Wu and Zhen Zheng

Volume 52, issue 5, 2020

The role and impact of professional accountancy associations on accounting education research: An international study

Angus Duff, Phil Hancock and Neil Marriott

Current issues in PhD supervision of accounting and finance students: Evidence from Australia and New Zealand

Amrinder Khosa, Steven Burch, Esin Ozdil and Carla Wilkin

EMBAs perceived usefulness of academic research for student learning and use in practice

Basil P. Tucker and Raef Lawson

Risks from self-referential peer review echo chambers developing in research fields

Jeffrey Unerman

Beauty is in the eye of the beholder: Research quality in accounting education

Meredith Tharapos and Neil Marriott

Volume 52, issue 4, 2020

Should investors include Bitcoin in their portfolios? A portfolio theory approach

Emmanouil Platanakis and Andrew Urquhart

Limited investor attention, relative fundamental strength, and the cross-section of stock returns

Zhaobo Zhu, Licheng Sun, Kenneth Yung and Min Chen

The spillover effect of financial information in mergers and acquisitions

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

Maria T. Caban-Garcia, Heeick Choi and Myungsun Kim

Institutionalising multiple accountability logics in public services: Insights from Australia

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

Michael Grant and Fredrik Nilsson

Materiality in an integrated reporting setting: Insights using an institutional logics framework

Dannielle Cerbone and Warren Maroun

Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia

Joni Joni, Kamran Ahmed and Jane Hamilton

Auditor sanction and reputation damage: Evidence from changes in non-client-company directorships

Wen-Ching Chang and Jui-Pin Chen

Do minority acquisitions transfer better corporate governance practices? An analysis of UK's cross-border minority investments

Nereida Polovina and Ken Peasnell

Micro-processes of justification and critique in a water sustainability controversy: Examining the establishment of moral legitimacy through accounting

Emilio Passetti and Leonardo Rinaldi

Performance measurement systems in higher education: How levers of control reveal the ambiguities of reforms

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

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

Paul Brown, Tuan Ly, Hannah Pham and Prabhu Sivabalan

Boundary-work in management accounting: The case of hybrid professionalism

Alena Golyagina and Danielius Valuckas

Variation in sustainability assurance practice: An analysis of accounting versus non-accounting providers

Charika Channuntapipat, Anna Samsonova-Taddei and Stuart Turley

Rethinking the Career Anchors Inventory framework with insights from a finance transformation field study

Stephanie A. Lambert, Ian P. Herbert and Andrew T. Rothwell

Climate governance effects on carbon disclosure and performance

Binh Bui, Muhammad Nurul Houqe and Mahbub Zaman

Do corporate press releases drive media coverage?

Nikolaos Tsileponis, Konstantinos Stathopoulos and Martin Walker

European firms’ corporate biodiversity disclosures and board gender diversity from 2002 to 2016

Faizul Haque and Michael John Jones

Volume 52, issue 1, 2020

Intra-industry transfer effects of credit risk news: Rated versus unrated rivals

Pilar Abad, R. Ferreras and M. Dolores Robles Fernandez

Payout policy and ownership structure: The case of Islamic and conventional banks

Andi Duqi, Aziz Jaafar and Mohammed H. Warsame

Competition and stability in the credit industry: Banking vs. factoring industries

Degl’Innocenti, Marta, Franco Fiordelisi and Irwan Trinugroho

Does equity market timing have a persistent impact on capital structure? Evidence from China

Yang Zhao, Cheng Few Lee and Min-Teh Yu

A study on trust restoration efforts in the UK retail banking industry

Shakeel Ahmed, Kenbata Bangassa and Saeed Akbar

The impact of shareholders and creditors rights on IPO performance: An international study

Susanne Espenlaub, Abhinav Goyal and Abdulkadir Mohamed