The British Accounting Review

1992 - 2025

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

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Volume 51, issue 6, 2019

Governance and control of sharing economy platforms: Hosting on Airbnb

Giulia Leoni and Lee D. Parker

Disruption and transformation: The organisational evolution of an NGO

Sanjaya Chinthana Kuruppu and Sumit Lodhia

The role of internet-related technologies in shaping the work of accountants: New directions for accounting research

Jodie Moll and Ogan Yigitbasioglu

Volume 51, issue 5, 2019

The role of auditing in the fight against corruption

Kim K. Jeppesen

Novel approaches to the regulatory control of financial services providers: The importance of cultural context

Mark Mulcahy, Matthias Beck, Michelle Carr and Niamh Hourigan

The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?

Amanze Ejiogu, Chibuzo Ejiogu and Ambisisi Ambituuni

Country-level corruption and accounting choice: Research & development capitalization under IFRS

Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas and Fanis Tsoligkas

Money shouts! How effective are punishments for accounting fraud?

Yang Wang, John Ashton and Aziz Jaafar

Accounting practice, fiscal decentralization and corruption

Frederick Kibon Changwony and Audrey S. Paterson

The quality of governance and momentum profits: International evidence

Mo Sherif and Jiaqi Chen

Accounting for crime in the neoliberal world

Alessandro S. Ala and Irvine Lapsley

Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis

Kristin Reichborn-Kjennerud, Belén González-Díaz, Enrico Bracci, Thomas Carrington, James Hathaway, Kim Klarskov Jeppesen and Ileana Steccolini

Volume 51, issue 4, 2019

Predicting firm level stock returns: Implications for asset pricing and economic links pp. 333-351

David G. McMillan

Chair-CEO generation gap and bank risk-taking pp. 352-372

Yifan Zhou, Alper Kara and Philip Molyneux

Real earnings management and loan contract terms pp. 373-401

Kostas Pappas, Eamonn Walsh and Alice Liang Xu

The effect of real earnings management on the persistence and informativeness of earnings pp. 402-423

Valerie Li

Model-based earnings forecasts vs. financial analysts' earnings forecasts pp. 424-437

Richard Harris and Pengguo Wang

Large EU banks’ capital and liquidity: Relationship and impact on credit default swap spreads pp. 438-461

Alex Sclip, Claudia Girardone and Stefano Miani

Volume 51, issue 3, 2019

Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom pp. 227-240

Laura Sierra-García, Nicolás Gambetta, María A. García-Benau and Manuel Orta-Pérez

An ethnographic study of culture and performance in the UK lingerie industry pp. 241-258

Julia Smith and Claire England

Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals pp. 259-276

Helen Kang and Sidney J. Gray

The determinants of companies’ levels of integration: Does one size fit all? pp. 277-298

Cristiano Busco, Irma Malafronte, John Pereira and Maria Grazia Starita

Risk management in local authorities: An application of Schatzki's social site ontology pp. 299-315

Binh Bui, Carolyn J. Cordery and Zhichao Wang

Earnings credibility in politically connected family firms pp. 316-332

Carolina Bona-Sánchez, Jerónimo Pérez-Alemán and Domingo Javier Santana-Martín

Volume 51, issue 2, 2019

Are accounting academics culturally intelligent?: An empirical investigation pp. 111-129

Meredith Tharapos, Brendan T. O'Connell, Steven Dellaportas and Ilias Basioudis

The role of value systems in translating environmental planning into performance pp. 130-147

Campbell Heggen

Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management pp. 148-169

Muhammad Tahir, Salma Ibrahim and Mohamed Nurullah

Factors impacting accounting research output in developing countries: An exploratory study pp. 170-192

Minga Negash, Tesfaye T. Lemma and Grant Samkin

Language in pursuit of professional branding: The case of scientific costing pp. 193-210

Lee D. Parker and Trevor Boyns

Exploring the generative power of performance measurement systems design pp. 211-225

Elena Giovannoni and Sonia Quarchioni

Volume 51, issue 1, 2019

Harmful diversification: Evidence from alternative investments pp. 1-23

Emmanouil Platanakis, Athanasios Sakkas and Charles Sutcliffe

The value of political ties for firms experiencing enforcement actions: Evidence from China pp. 24-45

Xin Yu and Ying Zheng

Social connections, reference point and acquisition premium pp. 46-71

Jie Guo, Xi Li, Nicolas Cisternas Seeger and Evangelos Vagenas-Nanos

Institutional preferences, demand shocks and the distress anomaly pp. 72-91

Qing Ye, Yuliang Wu and Jia Liu

The market reaction to debt announcements: UK evidence surrounding the global financial crisis pp. 92-109

Andrew Marshall, Laura McCann and Patrick McColgan

Volume 50, issue 6, 2018

Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans pp. 580-587

Rob Gray and Bob Perks

Accounting and finance in UK universities: Academic labour, shortages and strategies pp. 588-601

Sarah Jane Smith and Vivien Urquhart

Investigating international differences in financial reporting: Data problems and some proposed solutions pp. 602-614

Christopher Nobes and Christian Stadler

Topics and trends in finance research: What is published, who publishes it and what gets cited? pp. 615-637

Chris Brooks and Lisa Schopohl

Volume 50, issue 5, 2018

Shunning careers in public accounting firms: The case of Indonesia pp. 463-480

Ani Wilujeng Suryani, Christine Helliar, Amanda J. Carter and John Medlin

The capital budgeting process and the energy trilemma - A strategic conduct analysis pp. 481-496

Liz Warren and Lisa Jack

The information content of aggregate profitability pp. 497-515

Irfan Safdar

The dynamism of pre-decision controls in the appraisal of strategic investments pp. 516-538

Jari Huikku, Jouko Karjalainen and Tomi Seppälä

Income smoothing among European systemic and non-systemic banks pp. 539-558

Ozili K. Peterson and Thankom G. Arun

Predicting unlisted SMEs' default: Incorporating market information on accounting-based models for improved accuracy pp. 559-573

Panagiotis Andrikopoulos and Amir Khorasgani

Volume 50, issue 4, 2018

Insider-trading, discretionary accruals and information asymmetry pp. 341-363

Abu Chowdhury, Sabur Mollah and Omar Al Farooque

Gaming the FTSE 100 index pp. 364-378

Jo Danbolt, Ian Hirst and Edward Jones

Socially responsible investment portfolios: Does the optimization process matter? pp. 379-401

Ioannis Oikonomou, Emmanouil Platanakis and Charles Sutcliffe

East meets West: When the Islamic and Gregorian calendars coincide pp. 402-424

Nongnuch Tantisantiwong, Anwar Halari, Christine Helliar and David Power

In search of beta pp. 425-441

Alan Gregory, Shan Hua and Rajesh Tharyan

The impact of audit quality on real and accrual earnings management around IPOs pp. 442-461

Mohammad Alhadab and Iain Clacher

Volume 50, issue 3, 2018

Lessons from misclassification in international accounting pp. 239-254

Christopher Nobes

Beyond gender diversity: How specific attributes of female directors affect earnings management pp. 255-274

Ammar Gull, Mehdi Nekhili, Haithem Nagati and Tawhid Chtioui

Domesday book: An early fiscal, accounting narrative? pp. 275-290

Michael John Jones

Earnings management using classification shifting of revenues pp. 291-305

Kamran Malikov, Stuart Manson and Jerry Coakley

A study of the linkages between rolling budget forms, uncertainty and strategy pp. 306-323

Alnoor Bhimani, Prabhu Sivabalan and Kazbi Soonawalla

Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector pp. 324-339

Laura Maran, Enrico Bracci and Robert Inglis

Volume 50, issue 2, 2018

Public services and charities: Accounting, accountability and governance at a time of change pp. 143-148

Noel Hyndman and Donal McKillop

The governance of public bodies in times of austerity pp. 149-160

David Heald and David Steel

The power of language in legitimating public-sector reforms: When politicians “talk” accounting pp. 161-173

Mariannunziata Liguori and Ileana Steccolini

Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity pp. 174-184

Aminah Abdullah, Iqbal Khadaroo and Christopher J. Napier

Negotiating for survival: Balancing mission and money pp. 185-198

Elisa Henderson and Vicky Lambert

The size and growth of microfinance institutions pp. 199-213

José Liñares-Zegarra and John Wilson

Unveiling the role of identity accountability in shaping charity outcome measurement practices pp. 214-226

Cherrie Yang and Deryl Northcott

Trust and accountability in UK charities: Exploring the virtuous circle pp. 227-237

Noel Hyndman and Danielle McConville