The British Accounting Review

1992 - 2025

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

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Volume 47, issue 4, 2015

The persistence of book-tax differences pp. 339-350

Nor Shaipah Abdul Wahab and Kevin Holland

Earnings management in firms seeking to be acquired pp. 351-375

Seraina Anagnostopoulou and Andrianos Tsekrekos

What drives mandatory and voluntary risk reporting variations across Germany, UK and US? pp. 376-394

Tamer Elshandidy, Ian Fraser and Khaled Hussainey

Auditors' identification with their clients: Effects on audit quality pp. 395-408

Jan Svanberg and Peter Öhman

Gender diversity, board independence, environmental committee and greenhouse gas disclosure pp. 409-424

Lin Liao, Le Luo and Qingliang Tang

The effect of DEFRA guidance on greenhouse gas disclosure pp. 425-444

Venancio Tauringana and Lyton Chithambo

Does institutional reform improve the impact of investment bank reputation on the long-term stock performance of initial public offerings? pp. 445-470

Chen Su

Volume 47, issue 3, 2015

Uncertainty, irreversibility and the use of ‘rules of thumb’ in capital budgeting pp. 225-236

Francis Chittenden and Mohsen Derregia

Mapping and exploring the topography of contemporary financial accounting research pp. 237-261

Rhoda Brown and Michael Jones

Enhancing financial reporting: The contribution of business models pp. 262-274

Christian Nielsen and Robin Roslender

Impression management through minimal narrative disclosure in annual reports pp. 275-289

Sidney Leung, Lee Parker and John Courtis

Board effectiveness and firm performance of Canadian listed firms pp. 290-303

Brian Conheady, Philip McIlkenny, Kwaku K. Opong and Isabelle Pignatel

Audit fees, auditor choice and stakeholder influence: Evidence from a family-firm dominated economy pp. 304-320

Arifur Khan, Mohammad Muttakin and Javed Siddiqui

Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach pp. 321-338

Angus Duff and Rosina Mladenovic

Volume 47, issue 2, 2015

The ‘internationalisation’ of accounting history publishing pp. 117-123

Michael John Jones and David Oldroyd

Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China pp. 124-141

R.H. Macve

The role of the general and provincial chapters in improving and enforcing accounting, financial and management controls in Benedictine monasteries in England 1215–1444 pp. 142-158

Alisdair Dobie

The state accounting doctrine book of the Middle East in the 14th century: Risale-i Felekiyye and its place in accounting culture pp. 159-176

Fatma Sensoy and Oktay Guvemli

Management accounting, engineering and the management of company growth: Clarke Chapman, 1864–1914 pp. 177-190

Tom McLean, Tom McGovern and Shanta Davie

Accounting's representation of industrial expansion and decline: Some evidence from practice at Vickers Shipbuilding, 1910–24 pp. 191-203

A.J. Arnold

Accounting control and interorganisational relations with the military under the wartime regime: The case of Mitsubishi Heavy Industry's Nagoya Engine Factory pp. 204-223

Masayoshi Noguchi, Tsunehiko Nakamura and Yasuhiro Shimizu

Volume 47, issue 1, 2015

The adoption of the materiality concept in social and environmental reporting assurance: A field study approach pp. 1-18

Carla Edgley, Michael J. Jones and Jill Atkins

From secrecy to transparency: Accounting and the transition from religious charity to publicly-owned hospital pp. 19-32

Geraldine Robbins and Irvine Lapsley

Individual differences in managerial accounting judgments and decision making pp. 33-45

Stephen A. Butler and Dipankar Ghosh

Board influence on the selection of external accounting executives pp. 46-65

Nikos Vafeas and Adamos Vlittis

Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure pp. 66-84

Andrea Melis, Silvia Gaia and Silvia Carta

A typology for exploring the quality of explanations for non-compliance with UK corporate governance regulations pp. 85-99

Philip J. Shrives and Niamh Brennan

The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence pp. 100-116

Sunhwa Choi, Youn-Sik Choi, Ferdinand A. Gul and Woo-Jong Lee

Volume 46, issue 4, 2014

Accounting towards sustainability in production and supply chains pp. 327-343

Roger Burritt and Stefan Schaltegger

An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting pp. 344-360

Hing Kai Chan, Xiaojun Wang and Anna Raffoni

Integrating sustainability performance measurement into logistics and supply networks: A multi-methodological approach pp. 361-378

Ki-Hoon Lee and Yong Wu

Water management accounting and the wine supply chain: Empirical evidence from Australia pp. 379-396

Katherine L. Christ

An exploration of NGO and media efforts to influence workplace practices and associated accountability within global supply chains pp. 397-415

Craig Deegan and Muhammad Azizul Islam

Volume 46, issue 3, 2014

Board composition, grey directors and corporate failure in the UK pp. 215-227

Hwa-Hsien Hsu and Chloe Yu-Hsuan Wu

The effects of nonfinancial and financial measures on employee motivation to participate in target setting pp. 228-247

Chong M. Lau and Ketvi Roopnarain

Section 45 of the Auditing Profession Act: Blowing the whistle for audit quality? pp. 248-263

Warren Maroun and Jill Atkins

Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research pp. 264-280

Neil Marriott, Greg Stoner, Tim Fogarty and Alan Sangster

On the differences in measuring SMB and HML in the UK – Do they matter? pp. 281-294

Maria Michou, Sulaiman Mouselli and Andrew Stark

Sustainability accounting in action: Lights and shadows in the Italian context pp. 295-308

Emilio Passetti, Lino Cinquini, Alessandro Marelli and Andrea Tenucci

The role of accounting in high-technology investments pp. 309-322

Julia Smith and Renzo Cordina

Volume 46, issue 2, 2014

Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework pp. 111-134

Vivien Beattie

The impact of board capital and board characteristics on firm performance pp. 135-153

Johnny Jermias and Lindawati Gani

The valuation of risk transfer in UK school public private partnership contracts pp. 154-165

Iqbal Khadaroo

Did the value premium survive the subprime credit crisis? pp. 166-178

Edward Lee, Norman Strong and Zhu, Zhenmei (Judy)

Multiple corporate governance attributes and the cost of capital – Evidence from Germany pp. 179-197

Duc Hung Tran

The institutionalisation of corporate social responsibility reporting pp. 198-212

Charl de Villiers and Deborah Alexander

Volume 46, issue 1, 2014

Disciplining building societies by accounting-based regulation, circa 1960 pp. 1-17

Bernardo Batiz-Lazo and Masayoshi Noguchi

Do higher value firms voluntarily disclose more information? Evidence from China pp. 18-32

Jean J. Chen, Xinsheng Cheng, Stephen Gong and Youchao Tan

20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research pp. 33-59

Zahirul Hoque

Innovation in entrepreneurial organisations: A platform for contemporary management change and a value creator pp. 60-76

Nazmi Saeb Jarrar and Malcolm Smith

Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance pp. 77-90

Adam S. Maiga, Anders Nilsson and Fred A. Jacobs

Improving the relevance of risk factor disclosure in corporate annual reports pp. 91-107

Santhosh Abraham and Philip J. Shrives