The British Accounting Review

1992 - 2025

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

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Volume 42, issue 4, 2010

Shareholders’ requirements for corporate environmental disclosures: A cross country comparison pp. 227-240

Charl de Villiers and Chris J. van Staden

Intangible assets and value relevance: Evidence from the Portuguese stock exchange pp. 241-252

Lídia Oliveira, Lúcia Lima Rodrigues and Russell Craig

Rhetoric, argument and impression management in hostile takeover defence documents pp. 253-268

Niamh Brennan, Caroline A. Daly and Claire S. Harrington

Expensing of share-based payments and its impact on large UK companies pp. 269-279

Radha K. Shiwakoti and Brian A. Rutherford

Volume 42, issue 3, 2010

Accounting for varieties of capitalism: The case against a single set of global accounting standards pp. 137-152

Martin Walker

Emerging themes in banking: Recent literature and directions for future research pp. 153-169

John Wilson, Barbara Casu, Claudia Girardone and Philip Molyneux

The influence of the introduction of accounting disclosure regulation on mandatory disclosure compliance: Evidence from Jordan pp. 170-186

Mahmoud Al-Akra, Ian A. Eddie and Muhammad Jahangir Ali

Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003 pp. 187-206

Shamharir Abidin, Vivien Beattie and Alan Goodacre

Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context pp. 207-222

A. Cornelia Beck, David Campbell and Philip J. Shrives

Volume 42, issue 2, 2010

Contemporary public sector accounting research – An international comparison of journal papers pp. 75-87

Andrew Goddard

Bridging the gap between accounting and finance pp. 88-102

Peter F. Pope

The IASB standard-setting process: Participation and perceptions of financial statement users pp. 103-118

George Georgiou

Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases pp. 119-131

Ana Marques

Volume 42, issue 1, 2010

Accounting journals and the ABS quality ratings pp. 1-16

Simon Hussain

Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study pp. 17-35

Mohamed Omran Elsayed and Zahirul Hoque

Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms pp. 36-55

A. Abdel-Maksoud, F. Cerbioni, F. Ricceri and S. Velayutham

A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008 pp. 56-70

David Campbell and Mara Ridhuan Abdul Rahman

Volume 41, issue 4, 2009

The relationship between cost system complexity, purposes of use, and cost system effectiveness pp. 208-226

Martijn Schoute

Measuring the impact of accounting journals using Google Scholar and the g-index pp. 227-239

Daniela Rosenstreich and Ben Wooliscroft

A business education for ‘the middling sort of people’ in mercantilist Britain pp. 240-255

John Richard Edwards

Volume 41, issue 3, 2009

Credit ratings quality: The perceptions of market participants and other interested parties pp. 141-153

Angus Duff and Sandra Einig

Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice pp. 154-168

Niklas Kreander, Vivien Beattie and Ken McPhail

Equity ownership segregation, shareholder preferences, and dividend policy in China pp. 169-183

Gang Wei and Jason Zezhong Xiao

Consistency of firms' past financial performance measures and future returns pp. 184-196

Abdulaziz M. Alwathainani

Volume 41, issue 2, 2009

Experimental evidence on financial incentives, information and decision-making pp. 71-89

Ian M. Dobbs and Anthony D. Miller

Internal audit: A comfort provider to the audit committee pp. 90-106

Gerrit Sarens, Ignace De Beelde and Patricia Everaert

Understanding credit ratings quality: Evidence from UK debt market participants pp. 107-119

Angus Duff and Sandra Einig

The value relevance and reliability of reported goodwill and identifiable intangible assets pp. 120-137

Firas N. Dahmash, Robert B. Durand and John Watson

Volume 41, issue 1, 2009

Emerging themes in management control: A review of recent literature pp. 2-20

A.J. Berry, A.F. Coad, E.P. Harris, D.T. Otley and C. Stringer

Relative performance evaluation in board cash compensation: UK empirical evidence pp. 21-30

Lisa Shifei Liu and Andrew W. Stark

‘All sorts and conditions of men’: The social origins of the founders of the ICAEW pp. 31-45

Malcolm Anderson and Stephen P. Walker

Performance-vested stock options and interest alignment pp. 46-61

Yu Flora Kuang and Bo Qin

Volume 40, issue 4, 2008

Corporate reporting of intellectual capital: Evidence from UK companies pp. 297-313

Ludmila Striukova, Jeffrey Unerman and James Guthrie

Corporate disclosure, cost of capital and reputation: Evidence from finance directors pp. 314-336

Seth Armitage and Claire Marston

Overseas equity analysis by UK analysts and fund managers pp. 337-355

Mark Clatworthy and Michael John Jones

Breaking the link with a university education in the creation of a chartered accountant: The ICAS story pp. 356-375

Elizabeth Gammie and Linda Kirkham

Volume 40, issue 3, 2008

To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting pp. 207-227

Suzanne Byrne and Fiona Damon

Networks of accounting research: A citation-based structural and network analysis pp. 228-244

Robin Wakefield

Accounting, board independence and contagion effects from adverse press comment: The case of Elan pp. 245-259

Ray Donnelly

A conceptual enquiry into the concept of a ‘principles-based’ accounting standard pp. 260-271

Ian Dennis

The secret life of UK trade credit supply: Setting a new research agenda pp. 272-281

Salima Paul and Rebecca Boden

Volume 40, issue 2, 2008

Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles pp. 103-122

James J. Maroney, Clodagh McGarry and Ciarán Ó hÓgartaigh

Harmonising intergroup relations within a professional body: The case of the ICAEW pp. 123-147

Masayoshi Noguchi and John Richard Edwards

Cost analysis for pricing: Exploring the gap between theory and practice pp. 148-160

Michael Lucas and James Rafferty

Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks pp. 161-181

Manuel Branco and Lúcia Lima Rodrigues

Manufacturing strategy, broad scope MAS information and information and communication technology pp. 182-192

Lokman Mia and Lanita Winata

Volume 40, issue 1, 2008

The impact of firm characteristics on management accounting practices: A UK-based empirical analysis pp. 2-27

Magdy Abdel-Kader and Robert Luther

Public and private sector auditors and accruals quality in English NHS hospital Trusts pp. 28-47

Joan Ballantine, John Forker and Margaret Greenwood

The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system pp. 48-70

Mostafa Jazayeri and Robert W. Scapens

The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance pp. 71-86

Johnny Jermias