Review of Accounting and Finance

2002 - 2026

Current editor(s): Nawazish Mirza

From Emerald Group Publishing Limited
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2026, month August, vol 25

Heterogeneous risk effects of market power and ownership structure on banking stability and performance pp. 795-838

Nour Alouane, Samira Haddou and Jocelyn Grira

Does national culture impact pay-for-performance sensitivity and gender pay gap in executive compensation? pp. 839-867

Wissam Abdallah, Yang Zhao and Muhammad Umar

2026, month July, vol 25

Striking a balance: the impact of component auditor involvement on analyst forecast accuracy pp. 717-738

Raphael Gyabeng, Emily Tworoger, Bhargav Addepalli and Antoinette Smith

Does environmental innovation affect upside and downside risk differently? Global evidence pp. 739-761

Muhammad Tahir Suleman

Culturally driven earnings management and the moderating effect of women executives pp. 762-794

Loïc Dubois, Hind Sami and Loredana Ureche-Rangau

2026, month June, vol 25

Do management control systems impact capabilities and innovation in city councils? pp. 661-693

Teresa Felício and António Samagaio

Personality traits and junior auditors’ attitudes toward audit behavior: a cultural comparative study pp. 694-716

Sandra Khalil and Rabih Nehme

2026, month May, vol 25

Sentiment analysis of financial news on Bloomberg and its impact on the Euro Stoxx 50 pp. 434-455

Pedro Rino Vieira, Pedro Verga Matos, Berta Silva Shingirayi and Sofia Korompli

Rethinking audit governance: the integrated role of independence, tax oversight, and auditor tenure in preventing fraud within companies pp. 456-476

Isabella Lucut Capras, Monica Violeta Achim, Giuseppe Nicolò and Paolo Tartaglia Polcini

2026, month April, vol 25

“It can’t rain all the time.” The effects of heavy rains on European firms financing pp. 401-433

Elisa Giaretta and Francesco Zen

2026, month March, vol 25

Beyond funding: how digital finance transforms SME innovation pp. 385-400

Renato Pereira, M. Naguib Omar, Summeya Gafur and Nabeelah Mussá

2026, month February, vol 25

Gender effects on investment efficiency in European firms pp. 75-97

Tiago Cruz Gonçalves, Victor Barros, Cristina Gaio and José Almeida

Does the Fed model provide a switching signal? pp. 98-120

Michael Clemens and David G. McMillan

Blue horizons: factor analysis of water and clean energy equity portfolios pp. 149-179

Cristiana Tudor, Vasileios Vlachos, Pavlos Stamatiou and Felix Villalba-Romero

Blue seas: how green tech and green taxes drive OECD ocean prosperity pp. 180-193

Muhammad Umar, Oana-Ramona Lobont, Rahil Irfan Ahmed and Quratulain Zafar

Digital mapping of the blue economy: data -driven insights into research trends and funding flows pp. 289-313

Christos Sardianos, Maria Briana, Ioannis Kostakis and Eleni Sardianou

How big data tax governance reduces excessive deposits and loans? Evidence from Chinese listed firms pp. 344-363

Mengping Liu, Wenjie Zhang and Yanyan Kuang

Perceived legitimacy of sustainability advisory services among French chartered professional accountants: a cognitive integration perspective pp. 364-384

Katia Lobre-Lebraty and Marco Heimann

2026, month January, vol 25

Blue gold dynamics – a multi-scale correlation analysis of the behavior of water-themed ETFs pp. 129-148

Monia Antar

2026, month October

Do limits to arbitrage and mispricing explain belief heterogeneity? Evidence from an emerging market pp. 1-26

Ahmed Boujlida, Amir Hasnaoui, Ezzeddine Ben Mohamed, Virginie Hachard and Kamel Naoui

Reference dependence and corporate tax planning: evidence from U.S. firms pp. 1-23

Xudong Li

2026, month September

Beyond symbolic: can SDGs disclosure mitigate the negative impact of ESG reputational risks on firm value? A firm-level analysis pp. 1-25

Heba Ali

2025, month December, vol 25

Does common institutional ownership drive equity market misvaluation? Unraveling new moderation and mediation dynamics pp. 1-21

Taher Hamza, Zeineb Barka and Senda Mrad

Insurance companies risk-adjusted efficiency using a composite risk management index pp. 52-74

Danijel Petrović, Apostolos Dasilas and Goran Karanović

2025, month October, vol 25

Trade credit and comparative advantage: evidence from global manufacturing sectors pp. 22-51

Thomas Michael Rowley and Zhiting Shen

How do environmental and technological expenditure intensities affect sustainable blue economy development in China’s coastal provinces? pp. 194-209

Adnan Safi

Economic development and the blue economy: insights from the NEXT 11 countries pp. 248-265

Muhammad Imran, Manal Yunis, Saima Afsheen and Cristi Spulbar

2025, month May, vol 25

Investments, innovation and growth: a Panel-ARDL analysis of Southeast Asia’s blue economy pp. 227-247

Myra Imran Rafiq, Arindam Banerjee and Samuel Ribeiro-Navarrete

2025, month April, vol 25

Do blue economic resources have potential for carbon management in ASEAN countries? An empirical assessment pp. 210-226

Ayesha Afzal, Lucian Belascu, Jose-Maria Martinez-Gonzalo and Minahil Awais

Charting the waters: a bibliometric analysis of blue economy research pp. 266-288

Alexandra Horobet, Cosmin Alin Botoroga, Birjees Rahat and Aura Girlovan

2025, month March, vol 25

Co-movement and information transmission between conventional and Islamic equities in Sri Lanka pp. 317-343

Mohamed Ismail Mohamed Riyath and Khaled Hussainey

2025, month October, vol 24

Is the alma mater-industry preference an advantage for fund managers? pp. 683-713

Jingyu Yang, Qing Zou, Dayong Dong and Chao Liang

Unveiling bitcoin market dynamics: a comprehensive analysis of efficiency beyond traditional measures pp. 788-805

Saad Alshammari, Rihab Bedoui Ben Salem, Joslin Girar, Khaled Guesmi and Insaf Hattab

2025, month September, vol 24

Does the presence of a corporate social responsibility committee matter for bank risk-taking? pp. 601-618

Asif Saeed, Sajid M. Chaudhry, Riadh Manita and Phassawan Suntraruk

FinTech and economic, environmental, and social sustainability: Uncovering financial innovation’s sustainable potential pp. 732-766

Amal Dabbous, Karine Aoun Bakarat, Alexandre Croutzet, Sascha Kraus and Andreas Kallmuenzer

Impact of characteristics of the board chairman on cash holdings: empirical evidence from GCC pp. 767-787

Hamada Elsaid Elmaasrawy, Omar Ikbal Tawfik and Khaled Hussainey

2025, month August, vol 24

Political risk, institutional quality and financial drivers of diaspora remittances pp. 714-731

Mohamed Hamadeh, Roy Khoueiri, Nicholas Bitar and Ribal Rizk

2025, month June, vol 24

From digital investment to economic performance: insights from EU25 economies pp. 568-584

Andrej Privara, Róbert Mészáros and Najib Rahman Rahmat

Kingdom’s capital charting the dynamic future of private equity pp. 585-599

Charbel Salloum, Matteo Rossi, Hajer Jarrar, Jad Najem and Renato Pereira

Green scores, golden returns: ESG’s role in shaping SME financial outcomes pp. 619-639

Matteo Rossi, Arturo Capasso, Ilkay Solak, Hajer Jarrar and Charbel Salloum

Impact of economic policy uncertainty on the performance of SMEs in a university environment pp. 640-658

Jessica Paule-Vianez, Carmen Orden-Cruz, Alba Gómez-Ortega and Sandra Escamilla-Solano

Exploring cross-country influences on private equity investment pp. 659-682

Matteo Rossi, Arturo Capasso, Brigitte Pereira, Charbel Salloum and Youcef Meriane

2025, month May, vol 24

Studying nonlinear dynamics of tax avoidance and the cost of debt pp. 401-426

Habiba Ladhari, Faten Lakhal and Mhamed Ben Slimane

Does political risk disclosure signal CEO overconfidence, cost structure choice and firm performance? pp. 457-476

Hoyoung Kim, Maretno A. Harjoto and Indrarini Laksmana

Climate change regulation compliance and earnings management pp. 477-502

Ben Le, Paula Hearn Moore and Donna L. Paul

Which financial indicators do stakeholders have to focus on to manage risk of bank failure? pp. 503-550

Zinaba Atman and Eric Lamarque

Tax credit rating disclosure and stock price crash risk: evidence from China pp. 551-567

Xiaohang Ren, Ruixuan Liang, Xu Cheng and Farhad Taghizadeh-Hesary

2025, month April, vol 24

Auditor management amid economic policy uncertainty: does corporate social responsibility matter? pp. 156-176

Huy Viet Hoang

Female board representation and carbon performance: do gender quotas and governance codes matter? pp. 429-456

Nurlan Orazalin, Collins G. Ntim and John Kalimilo Malagila

2025, month March, vol 24

Geopolitical risk and gold price bubbles pp. 353-374

Haonan Zhou and Chao Liang

Artificial intelligence bias auditing – current approaches, challenges and lessons from practice pp. 375-400

Sabina Lacmanovic and Marinko Skare

2025, month February, vol 24

Does board diversity affect firm performance in Kuwait? pp. 329-352

Ahmad Alqatan, Khaled Hussainey and Abir Hichri

2025, month January, vol 24

Do technological innovation and financial development determine environmental quality? Empirical evidence from Arab countries pp. 177-192

Mosab I. Tabash, Umar Farooq, Majdi Hassen and Ghaleb A. El Refae

Financial reporting quality impact on the firms’ capital structure pp. 310-328

Inês Lisboa, Magali Costa and Carolina Reis