The British Accounting Review

1992 - 2025

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

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Volume 49, issue 6, 2017

Corporate social responsibility as a legitimacy maintenance strategy in the professional accountancy firm pp. 513-531

Angus Duff

Unpacking the notion of subjectivity: Performance evaluation and supervisor discretion pp. 532-544

Vincent Bicudo de Castro

Accounting in the London Stock Exchange's extractive industry: The effect of policy diversity on the value relevance of exploration-related disclosures pp. 545-559

Sean Bradley Power, Peter Cleary and Ray Donnelly

Are workpaper reviews preparer-specific? pp. 560-577

John T. Sweeney, Ik Seon Suh, Kenneth C. Dalton and Sylvia Meljem

The impact of audit committee expertise on audit quality: Evidence from UK audit fees pp. 578-593

Chaudhry Ghafran and Noel O'Sullivan

How do mentoring rewards influence experienced auditors? pp. 594-607

Michelle Chandler Diaz, Tina M. Loraas and Barbara Apostolou

Volume 49, issue 5, 2017

How and when do firms translate slack into better performance? pp. 445-459

Eelke Wiersma

How should we estimate value-relevance models? Insights from European data pp. 460-473

Enrico Onali, Gianluca Ginesti and Chrysovalantis Vasilakis

Bank loan loss accounting treatments, credit cycles and crash risk pp. 474-492

Panayiotis C. Andreou, Ian Cooper, Christodoulos Louca and Dennis Philip

How do financial analysts interpret industrial firms' corporate refocusing announcements? pp. 493-511

Chun Yu Mak

Volume 49, issue 4, 2017

Revisiting carbon disclosure and performance: Legitimacy and management views pp. 365-379

Wei Qian and Stefan Schaltegger

Investor-legislators: Tax holiday for politically connected firms pp. 380-398

Petya Platikanova

Organizational change in an Australian university: Responses to a research assessment exercise pp. 399-412

Ann Martin-Sardesai, Helen Irvine, Stuart Tooley and James Guthrie

The teaching-research gestalt in accounting: A cluster analytic approach pp. 413-428

Angus Duff and Neil Marriott

Philanthropic giving, market-based performance and institutional ownership: Evidence from an emerging economy pp. 429-444

Sudipta Bose, Jyotirmoy Podder and Kumar Biswas

Volume 49, issue 3, 2017

Multinational headquarter control of wholly owned foreign subsidiaries pp. 275-293

Zoltan Matolcsy and James Wakefield

Costing for strategy development and analysis in an emerging industry: The Newcastle Upon Tyne Electric Supply Company, 1889–1914 pp. 294-315

Tom McLean and Tom McGovern

Budgetary change at a university: A narrative inquiry pp. 316-328

Esin Ozdil and Zahirul Hoque

Assuring the integrated report: Insights and recommendations from auditors and preparers pp. 329-346

Warren Maroun

The effects of board characteristics and sustainable compensation policy on carbon performance of UK firms pp. 347-364

Faizul Haque

Volume 49, issue 2, 2017

Bank transparency and the crisis pp. 121-137

Panayotis Manganaris, Elena Beccalli and Panagiotis Dimitropoulos

Capital and liquidity ratios and financial distress. Evidence from the European banking industry pp. 138-161

Laura Chiaramonte and Barbara Casu

The predictive ability of loan loss provisions in banks – Effects of accounting standards, enforcement and incentives pp. 162-180

Jan Marton and Emmeli Runesson

Financial crisis and international supervision: New evidence on the discretionary use of loan loss provisions at Euro Area commercial banks pp. 181-193

Domenico Curcio, Antonio De Simone and Angela Gallo

Does the disclosure of unsolicited sovereign rating status affect bank ratings? pp. 194-210

Patrycja Klusak, Rasha Alsakka and Owain ap Gwilym

Governance, efficiency and risk taking in Chinese banking pp. 211-229

Yizhe Dong, Claudia Girardone and Jing-Ming Kuo

Irish credit unions: Differential regulation based on business model complexity pp. 230-241

Donal G. McKillop and Barry Quinn

The price, quality and distribution of mortgage payment protection insurance: A hedonic pricing approach pp. 242-255

John Ashton and Robert Hudson

Curbing systemic risk in the insurance sector: A mission impossible? pp. 256-273

Paola Bongini, Laura Nieri, Matteo Pelagatti and Andrea Piccini

Volume 49, issue 1, 2017

Business strategies and management accounting in response to climate change risk exposure and regulatory uncertainty pp. 4-24

Binh Bui and Charl de Villiers

Risk regulation, community pressure and the use of management accounting in managing climate change risk: Australian evidence pp. 25-38

Jayanthi Kumarasiri and Abeyratna Gunasekarage

How the enterprise risk management function influences decision-making in the organization – A field study of a large, global oil and gas company pp. 39-55

Anita Meidell and Katarina Kaarbøe

Enterprise risk management and firm performance: The Italian case pp. 56-74

Cristina Florio and Giulia Leoni

The paradoxes of risk management in the banking sector pp. 75-90

Chu Yeong Lim, Margaret Woods, Christopher Humphrey and Jean Lin Seow

Looking for leaders: ‘Balancing’ innovation, risk and management control systems pp. 91-102

Bruce Gurd and Christine Helliar

Understanding risk disclosures as a function of social organisation: A neo-Durkheimian institutional theory-based study of Burmah Oil Company 1971–1976 pp. 103-116

Neveen Abdelrehim, Philip Linsley and Shraddha Verma

Volume 48, issue 4, 2016

Cost of capital changes, the quality of trading information and market architecture pp. 401-414

Patricia Chelley-Steeley and Neophytos Lambertides

Market reaction to the positiveness of annual report narratives pp. 415-430

Liafisu Sina Yekini, Tomasz Piotr Wisniewski and Yuval Millo

Liquidity and market efficiency in the world's largest carbon market pp. 431-447

Gbenga Ibikunle, Andros Gregoriou, Andreas G.F. Hoepner and Mark Rhodes

Ownership, capital structure and financing decision: Evidence from the UK pp. 448-463

Ji Sun, Li Ding, Jie Michael Guo and Yichen Li

Do market predictions affect its reaction to UK listed industrial firms' corporate refocusing announcements? pp. 464-478

Chun Yu Mak

Volume 48, issue 3, 2016

Exploring the implications of integrated reporting for social investment (disclosures) pp. 283-296

Carol Adams, Brad Potter, Prakash J. Singh and Jodi York

The timeliness of UK private company financial reporting: Regulatory and economic influences pp. 297-315

Mark Clatworthy and Michael J. Peel

Levers of eco-control and competitive environmental strategy pp. 316-340

Marc Journeault, Yves De Rongé and Jean-François Henri

The rise and fall of management accounting systems: A case study investigation of EVA™ pp. 341-358

Josie McLaren, Tony Appleyard and Falconer Mitchell

CEO succession in the UK: An analysis of the effect of censuring the CEO-to-chair move in the Combined Code on Corporate Governance 2003 pp. 359-378

Elisabeth Dedman

Remuneration of non-executive directors: Evidence from the UK pp. 379-399

Lisa Goh and Aditi Gupta

Volume 48, issue 2, 2016

Implications of the cash component of earnings for earnings persistence and stock returns pp. 117-133

Panagiotis Artikis and Georgios A. Papanastasopoulos

Commodity risks and the cross-section of equity returns pp. 134-150

Chris Brooks, Adrian Fernandez-Perez, Joëlle Miffre and Ogonna Nneji

Accounting for strategic investment decision-making under extreme uncertainty pp. 151-168

Moataz Moamen Elmassri, Elaine Pamela Harris and David Bernard Carter

The mediating effect of shop-floor involvement on relations between advanced management accounting practices and operational non-financial performance indicators pp. 169-184

Ahmed Abdel-Maksoud, Walid Cheffi and Kilani Ghoudi

With a little help from our friends: An empirical investigation of co-authoring in accounting research pp. 185-205

Basil P. Tucker, Lee D. Parker and Kenneth A. Merchant

The impact of earnings management on the extent of disclosure and true financial performance: Evidence from listed firms in Hong Kong pp. 206-219

Ebrahim Bazrafshan, Amene S. Kandelousi and Chee-Wooi Hooy

Isomorphism and resistance in implementing IFRS 10 and IFRS 12 pp. 220-239

Warren Maroun and Wayne van Zijl

Audit committees, non-audit services, and auditor reporting decisions prior to failure pp. 240-256

Chloe Yu-Hsuan Wu, Hwa-Hsien Hsu and Jim Haslam

“Comparing the incomparable”: Hospital costing and the art of medicine in post-war Britain pp. 257-268

Florian Gebreiter

Strategic cost management and performance: The case of environmental costs pp. 269-282

Jean-François Henri, Olivier Boiral and Marie-Josée Roy

Volume 48, issue 1, 2016

Intellectual capital, calculability and qualculation pp. 1-16

Jim Rooney and John Dumay

Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences pp. 17-37

Klaus Derfuss

Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors pp. 38-58

Mahmoud Al-Sayed and David Dugdale

An examination of international accounting standard-setting due process and the implications for legitimacy pp. 59-73

Matthew Bamber and Kevin McMeeking

Corporate social responsibility reporting in professional accounting firms pp. 74-86

Angus Duff

Asset valuation, profit measurement and path dependence in Britain to 1800 pp. 87-101

John Richard Edwards

Environmental and social disclosures: Link with corporate financial performance pp. 102-116

Yan Qiu, Amama Shaukat and Rajesh Tharyan