The British Accounting Review

1992 - 2025

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

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Volume 45, issue 4, 2013

Value creation and business models: Refocusing the intellectual capital debate pp. 243-254

Vivien Beattie and Sarah Jane Smith

Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe pp. 255-270

Lucia Bellora and Thomas W. Guenther

Capital gains tax, managed funds and the value of dividends: The case of New Zealand pp. 271-283

Lynn Hodgkinson and Graham Partington

Cost engineering and costing in Hawthorn Leslie Shipbuilders, 1886–1915 pp. 284-296

Tom McLean

A genre-theoretic approach to financial reporting research pp. 297-310

Brian A. Rutherford

The heterogeneous impact of macroeconomic information on firms' earnings forecasts pp. 311-325

Yan Shu, David Broadstock and Bing Xu

Volume 45, issue 3, 2013

Procedural justice in managerial performance evaluation: Effects of subjectivity, relationship quality, and voice opportunity pp. 149-166

François Bellavance, Suzanne Landry and Eduardo Schiehll

Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UK pp. 167-182

Theresa Dunne, Christine Helliar, Andy Lymer and Rania Mousa

The performance of insolvency prediction and credit risk models in the UK: A comparative study pp. 183-202

Richard H.G. Jackson and Anthony Wood

Non-uniform effects of CEO equity-based compensation on firm performance – An application of a panel threshold regression model pp. 203-214

Chii-Shyan Kuo, Ming-Yuan Leon Li and Shang-En Yu

Motivations for corporate social responsibility reporting by MNC subsidiaries in an emerging country: The case of Bangladesh pp. 215-228

Mahmood Ahmed Momin and Lee D. Parker

Do powerful chief executives influence the financial performance of UK firms? pp. 229-241

Elena Veprauskaitė and Mike Adams

Volume 45, issue 2, 2013

Women accountants: Is the grass greener outside the profession? pp. 83-98

Elizabeth Gammie and Rosalind Whiting

Valuation implications of pharmaceutical companies' R&D regulatory approval notifications pp. 99-111

Philip A. Hamill, Philip McIlkenny and Kwaku K. Opong

Dividends, research and development expenditures, and the value relevance of book value for UK loss-making firms pp. 112-124

Wei Jiang and Andrew W. Stark

Short selling and stock returns: Evidence from the UK pp. 125-137

Azhar Mohamad, Aziz Jaafar, Lynn Hodgkinson and Jo Wells

Career growth opportunities and employee turnover intentions in public accounting firms pp. 138-148

Hossein Nouri and Robert J. Parker

Volume 45, issue 1, 2013

Towards a conceptual model of whistle-blowing intentions among external auditors pp. 10-23

Philmore Alleyne, Mohammad Hudaib and Richard Pike

Experiential learning in accounting education: A prison visit pp. 24-36

Steven Dellaportas and Trevor Hassall

Exploring professional identity: The perceptions of chartered accountant students pp. 37-49

Susan E. Hamilton

Small is beautiful? Financial efficiency of small fundraising charities pp. 50-57

Hans van der Heijden

UK charity accounting: An exercise in widening stakeholder engagement pp. 58-69

Ciaran Connolly, Noel Hyndman and Danielle McConville

A note on accounting conservatism in residual income and abnormal earnings growth equity valuation pp. 70-80

Kenth Skogsvik and Beate E. Juettner-Nauroth

Volume 44, issue 4, 2012

Expropriation of minority shareholders and payout policy pp. 207-220

Amedeo De Cesari

Prudence and financial self-regulation in credit unions in Northern Ireland pp. 221-234

John Forker and Anne Marie Ward

The U.K. private finance initiative: An accounting retrospective pp. 235-247

Ron Hodges and Howard Mellett

The impact of state ownership on share price informativeness: The case of the Split Share Structure Reform in China pp. 248-261

Wenxuan Hou, Jing-Ming Kuo and Edward Lee

The transition to IFRS and the value relevance of financial statements in Greece pp. 262-277

Ioannis Tsalavoutas, Paul Andre and Lisa Evans

Volume 44, issue 3, 2012

The School’s Out effect: A new seasonal anomaly! pp. 133-143

Jerry Coakley, Jing-Ming Kuo and Andrew Wood

Sunk costs and sunk benefits: A re-examination of re-investment decisions pp. 144-156

Darren Duxbury

The role of organisational concern for workplace fairness in the choice of a performance measurement system pp. 157-172

Chong M. Lau and Ann V. Martin-Sardesai

Inventory investment & control: How have UK companies been doing? pp. 173-188

Christopher K.M. Pong and Falconer Mitchell

Performance measures, benchmarks and targets in executive remuneration contracts of UK firms pp. 189-203

Idlan Zakaria

Volume 44, issue 2, 2012

Asset revaluations, future firm performance and firm-level corporate governance arrangements: New evidence from Brazil pp. 53-67

Alexsandro Broedel Lopes and Martin Walker

Reflections and projections: A decade of Intellectual Capital Accounting Research pp. 68-82

James Guthrie, Federica Ricceri and John Dumay

Shared services as a new organisational form: Some implications for management accounting pp. 83-97

Ian P. Herbert and Will B. Seal

The effect of audit committee characteristics on intellectual capital disclosure pp. 98-110

Jing Li, Musa Mangena and Richard Pike

Tax planning, corporate governance and equity value pp. 111-124

Nor Shaipah Abdul Wahab and Kevin Holland

Volume 44, issue 1, 2012

The content of accounting standards: Principles versus rules pp. 1-10

Michael E. Bradbury and Laura B. Schröder

Assessing financial reporting comparability across institutional settings: The case of pension accounting pp. 11-20

Isabel Gordon and Natalie Gallery

Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market pp. 21-35

George Iatridis

Accruals quality vis-à-vis disclosure quality: Substitutes or complements? pp. 36-46

Sulaiman Mouselli, Aziz Jaafar and Khaled Hussainey

Volume 43, issue 4, 2011

Performance management and organizational strategy: How to design systems that meet the needs of confrontation strategy firms pp. 251-263

Ralph W. Adler

Discourses of control, managing the boundaries pp. 264-277

Jane Broadbent

Takeover premiums and the perception of auditor independence and reputation pp. 278-293

Martin Bugeja

Risks and the financing of PPP: Perspectives from the financiers pp. 294-310

Istemi Demirag, Iqbal Khadaroo, Pamela Stapleton and Caral Stevenson

In pursuit of legitimacy: A history behind fair value accounting pp. 311-323

Omiros Georgiou and Lisa Jack

Volume 43, issue 3, 2011

The effects of corporate governance and audit and non-audit fees on IPO Value pp. 155-172

Salim Chahine and Igor Filatotchev

UK investors’ perceptions of auditor independence pp. 173-185

Eleanor Dart

Functional fixation: Experimental evidence on the presentation of financial information through different digital formats pp. 186-199

Erlane K. Ghani, Fawzi Laswad and Stuart Tooley

Evaluating environmental disclosures: The relationship between quality and extent measures pp. 200-213

Jill Hooks and Chris J. van Staden

Accruals and the performance of stock returns following external financing activities pp. 214-229

Georgios Papanastasopoulos, Dimitrios Thomakos and Tao Wang

The role of board independence in mitigating agency problem II in Australian family firms pp. 230-246

Lukas Setia-Atmaja, Janto Haman and George Tanewski

Volume 43, issue 2, 2011

Financial analysts' evaluation of enhanced disclosure of non-financial performance indicators pp. 87-101

Paul J. Coram, Theodore J. Mock and Gary S. Monroe

Product innovation, budgetary control, and the financial performance of firms pp. 102-111

Alan S. Dunk

Agency costs and product market competition: The case of audit pricing in Greece pp. 112-119

Stergios Leventis, Pauline Weetman and Constantinos Caramanis

The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption pp. 120-134

Martijn Schoute

Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation pp. 135-146

Mahfud Sholihin, Richard Pike, Musa Mangena and Jing Li

Volume 43, issue 1, 2011

IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia pp. 1-21

David Cairns, Dianne Massoudi, Ross Taplin and Ann Tarca

Have IFRS made a difference to intra-country financial reporting diversity? pp. 22-38

Stewart Jones and Aimee Finley

Ownership concentration, voluntary disclosures and information asymmetry in New Zealand pp. 39-53

Haiyan Jiang, Ahsan Habib and Baiding Hu

Environmental disclosure and environmental risk: Sceptical attitudes of UK sell-side bank analysts pp. 54-64

David Campbell and Richard Slack

Activity-based costing user satisfaction and type of system: A research note pp. 65-72

Richard H. Pike, Mike E. Tayles and Nur Naha Abu Mansor