The British Accounting Review

1992 - 2025

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

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Volume 39, issue 4, 2007

Critical reflections on research approaches, accounting regulation and the regulation of accounting pp. 271-289

Richard Laughlin

Some obstacles to global financial reporting comparability and convergence at a high level of quality pp. 290-302

Stephen A. Zeff

The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime pp. 303-322

Michael Bassett, Ping-Sheng Koh and Irene Tutticci

Managerial discretion in distressed firms pp. 323-346

Andreas Charitou, Neophytos Lambertides and Lenos Trigeorgis

An analysis of the value of cash flow statements of New Zealand pension schemes pp. 347-355

Fawzi Laswad and Rachel F. Baskerville

Volume 39, issue 3, 2007

Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability pp. 183-195

Wenchao Kou and Simon Hussain

A comprehensive comparison of corporate environmental reporting and responsiveness pp. 197-210

Chris J. van Staden and Jill Hooks

Fair value accounting and the present value fallacy: The need for an alternative conceptual framework pp. 211-225

R.A. Rayman

Analysing the determinants of narrative risk information in UK FTSE 100 annual reports pp. 227-248

Santhosh Abraham and Paul Cox

The implementation of Activity-Based Costing in China: An innovation action research approach pp. 249-264

Lana Y.J. Liu and Fei Pan

Volume 39, issue 2, 2007

Innovation budget pressure, quality of IS information, and departmental performance pp. 115-124

Alan S. Dunk

Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades pp. 125-151

Rhoda Brown, Michael Jones and Tony Steele

Loss firms’ annual report narratives and share price anticipation of earnings pp. 153-171

Thomas Schleicher, Khaled Hussainey and Martin Walker

Volume 39, issue 1, 2007

Evaluating the properties of analysts’ forecasts: A bootstrap approach pp. 3-13

Mark Clatworthy, David Peel and Peter F. Pope

Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers pp. 15-38

Angus Duff, John Ferguson and Karen Gilmore

The attitude of Libyan auditors to inherent control risk assessment pp. 39-59

Bob Ritchie and Esamaddin Khorwatt

A study of whistleblowing among trainee auditors pp. 61-87

Niamh Brennan and John Kelly

Modelling corporate failure: A multinomial nested logit analysis for unordered outcomes pp. 89-107

Stewart Jones and David Hensher

Volume 38, issue 4, 2006

Discovering the ‘international’ in accounting and finance pp. 351-370

Pauline Weetman

Do brokerage houses add value? The market impact of UK sell-side analyst recommendation changes pp. 371-386

Paul Ryan and Richard J. Taffler

Risk reporting: A study of risk disclosures in the annual reports of UK companies pp. 387-404

Philip M. Linsley and Philip J. Shrives

Profitability analysis in UK organizations: An exploratory study pp. 405-425

Colin Drury and Mike Tayles

The effect of cost management knowledge on the relationship between budgetary participation and managerial performance pp. 427-440

Adebayo Agbejule and Lotta Saarikoski

Volume 38, issue 3, 2006

The financing behaviour of listed Chinese firms pp. 239-258

Hong Zou and Jason Zezhong Xiao

The determinants of CEO compensation: Rent extraction or labour demand? pp. 259-275

Keryn Chalmers, Ping-Sheng Koh and Geof Stapledon

The effects of executive share options and investment opportunities on firms’ accounting performance: Some Australian evidence pp. 277-297

Marion Hutchinson and Ferdinand A Gul

The pattern of investment surrounding CEO retirements: UK evidence pp. 299-319

Martin Conyon and Annita Florou

Constructing an ‘efficient frontier’ of accounting journal quality pp. 321-341

Alan Lowe and Joanne Locke

Volume 38, issue 2, 2006

Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–2002 pp. 131-148

Chris Pong and Falconer Mitchell

Strategic capital investment decision-making: A role for emergent analysis tools? pp. 149-173

Fadi Alkaraan and Deryl Northcott

Overseas bankers in the UK and their use of information for making lending decisions: Changes from 1985 pp. 175-191

Aidan Berry and Jenny Robertson

Attitudes of new appointees to accounting and finance departments in the higher education sector pp. 193-220

A. Duff and E.A. Monk

Volume 38, issue 1, 2006

Understanding management accounting practices: A personal journey pp. 1-30

Robert W. Scapens

Cutting to the core? A reflection upon recent education policy debates within the Institute of Chartered Accountants in England and Wales pp. 31-61

Catriona Paisey and Nicholas J. Paisey

35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems pp. 63-93

Sofie Balcaen and Hubert Ooghe

Continuity and change in British cost accounting development: the case of Hawthorn Ieslie, shipbuilders and engineers, 1886–1914 pp. 95-121

Tom McLean

Volume 37, issue 4, 2005

Minding our manners: Accounting as social norms pp. 367-387

Shyam Sunder

Financial and nonfinancial performance measures: How do they affect job satisfaction? pp. 389-413

Chong M. Lau and Mahfud Sholihin

Organisational change, outsourcing and the impact on management accounting pp. 415-441

Julia Smith, Jonathan Morris and Mahmoud Ezzamel

Management accounting and accountability in a new reality of everyday life pp. 443-470

T. Vamosi

Linking environmental uncertainty to non-financial performance measures and performance: a research note pp. 471-481

Zahirul Hoque

Volume 37, issue 3, 2005

Non-financial performance measurement in manufacturing companies pp. 261-297

Ahmed Abdel-Maksoud, David Dugdale and Robert Luther

‘Bootstrapping’: the investment decision-making process in small firms pp. 299-318

Ignatius Ekanem

The market impact of directors' trades: relationship to various measures of a firm's information environment pp. 319-337

Paul Ryan

A note on comparative language interrogation for content analysis: The example of English vs. German pp. 339-350

David Campbell, A. Cornelia Beck and Philip Shrives

Volume 37, issue 2, 2005

Practitioner perspectives on the seasoned equity offering process in the UK pp. 153-175

Bruce Burton, Christine Helliar and David Power

‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting pp. 177-204

Ursula Lucas and Jan H.F. Meyer

Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation pp. 205-229

Brendan O'Dwyer and David L. Owen

Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs pp. 231-248

J. Hasseldine, A.I. Salama and Steven Toms

Volume 37, issue 1, 2005

To match or not to match? pp. 1-21

Steve Yu Shuo Su

What are recommended accounting textbooks teaching students about corporate stakeholders? pp. 23-46

John Ferguson, David Collison, David Power and Lorna Stevenson

Explicating the design of overhead absorption procedures in UK organizations pp. 47-84

Colin Drury and Mike Tayles

Moving the financial accounting research front forward: the UK contribution pp. 85-114

Vivien Beattie

The impact of market competition and budgetary participation on performance and job satisfaction: a research note pp. 115-133

Vincent K. Chong, Ian R.C. Eggleton and Michele K.C. Leong