Accounting and Business Research
1996 - 2025
Current editor(s): Vivien Beattie From Taylor & Francis Journals Bibliographic data for series maintained by Chris Longhurst (). Access Statistics for this journal.
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Volume 55, issue 6, 2025
- Varied international practice in accounting for extractive activities pp. 605-638

- Christian Stadler and Christopher Nobes
- Corporate governance, firm strategy disclosure, and executive compensation pp. 639-667

- Anna Agapova and Nikanor Volkov
- Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit pp. 668-692

- Christopher Humphrey, Brendan O’Dwyer and Martin Martinoff
- Voluntary forward-looking disclosures and default risk pricing pp. 693-721

- Can Chen, Minghai Wei, Hao Zhang and Jijie Yan
Volume 55, issue 5, 2025
- Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum pp. 479-482

- Mark A. Clatworthy, Juan Manuel García Lara, Edward Lee and John Boulton
- Audit failures: why they occur and some suggestions for reducing them pp. 483-506

- Mark Defond and Jieying Zhang
- ‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view pp. 507-509

- Panos Prodromides
- Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction pp. 510-537

- Maria Correia
- ‘Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction’ - A practitioner view pp. 538-541

- John Boulton
- Accounting is the language of sustainability: a measurement framework for carbon accounting pp. 542-560

- Peter Easton, George Ruch and Gary Taylor
- ‘Accounting is the language of sustainability’ - A practitioner view pp. 561-566

- Vincent Papa
- Standard setting for sustainability reporting pp. 567-599

- Leslie Hodder and Katherine Schipper
- Standard setting for sustainability reporting - A European perspective pp. 600-603

- Begoña Giner
Volume 55, issue 4, 2025
- Taming the dragon: stock exchange comment letters and earnings volatility pp. 355-388

- Yao Yao, Bin Li, Bo Qin and Xing Yang
- Non-Big 6 audit firms’ access to external resources through inter-organisational relationships pp. 389-425

- Jeff Boone, Lele Chen and Juan Mao
- Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment pp. 426-444

- Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger and Prince Teye
- The predictive ability of share-based compensation expense pp. 445-478

- Alaa Alhaj-Ismail and Sami Adwan
Volume 55, issue 3, 2025
- Credibility-enhancing tactics for social media corporate disclosures pp. 247-270

- Wei Sun
- Using legitimacy strategies to secure organisational survival over time: the case of EFRAG pp. 271-301

- Kirstin Becker, Ulfert Gronewold and Katharina Weiß
- Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’ pp. 302-329

- Simon Dermarkar, Anna Samsonova-Taddei and Yves Gendron
- Investor cognitive engagement with earnings information: evidence from pupillary response pp. 330-354

- Amanda Badger, Siqi Li and Savannah Wei Shi
Volume 55, issue 2, 2025
- Manipulative overconfidence and the cost of unbiased reporting pp. 139-155

- Nikolaj Niebuhr Lambertsen
- Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index pp. 156-187

- Rongli Yuan, Lisha Luo-Yang and Shengjie Xia
- Multiple large shareholders and cost stickiness: evidence from China pp. 188-216

- Bo Zhang, Heyu Geng, Ruixue Zhou and Limei Yang
- Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations pp. 217-243

- Graeme Harrison, Jinhua Chen and Lu Jiao
- Thank you to reviewers pp. 244-245

- The Editors
Volume 55, issue 1, 2025
- The impact of cost stickiness on income smoothing: evidence from employment protection regulations pp. 1-38

- Andrei Filip, Junqi Liu and Daphne Lui
- Earnings management by acquiring firms in cash mergers pp. 39-68

- Kamran T. Malikov and Alaa Mansour Zalata
- Do social ties between two signatory auditors affect audit quality and firm value? pp. 69-104

- Xinxian Chen, Jean Jinghan Chen and Jason Zezhong Xiao
- Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty pp. 105-137

- Henrik Nielsen, Thomas Toldbod and Thomas Borup Kristensen
Volume 54, issue 7, 2024
- Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum pp. 757-759

- Mark Clatworthy, Juan Manuel García Lara and Edward Lee
- The evolution of fair value measurement pp. 760-774

- Joana Cardoso Fontes, Argyro Panaretou and Catherine Shakespeare
- The use of institutional theory in social and environmental accounting research: a critical review pp. 775-810

- Anna Eitrem, Anita Meidell and Sven Modell
- Reflections on the past, present and future of the academic/professional interface in accounting pp. 811-820

- Geoffrey Whittington
- On the meaning, importance and translation of ‘realised’ pp. 821-849

- Christopher Nobes
Volume 54, issue 6, 2024
- Why do firms disclose analyst following on their corporate websites? pp. 649-672

- Afshad J. Irani and Irene Karamanou
- The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season pp. 673-699

- Qiurong Yang and Gang Bai
- Corporate tax avoidance and trade credit pp. 700-729

- Mostafa Monzur Hasan and Ahsan Habib
- Short selling pressure and tone management: evidence from regulation SHO pp. 730-755

- Ruichang Lu, Tenghui Wang and Xiaojun Zhang
Volume 54, issue 5, 2024
- Do generalist CEOs engage in more tax avoidance than specialist CEOs? pp. 525-551

- Muhammad Kabir and Harun Rashid
- Shared continuing professional development courses and financial statement comparability pp. 552-579

- Shijiao Cao, Yongan Xu and Jianqiong Wang
- Does high-frequency trading cause stock prices to deviate from fundamental values? pp. 580-613

- Michael Jung, Kyung Yoon Kwon and Hyungshin Park
- Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) pp. 614-647

- Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero Fúnez
Volume 54, issue 4, 2024
- Integrating contemporary accounting and international business research: progress so far and opportunities for the future pp. 369-391

- Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch and Gilad Livne
- Board attributes and companies’ choice of sustainability assurance providers pp. 392-422

- Kholod Alsahali, Ricardo Malagueño and Ana Marques
- Does a liability of foreignness in liquidity apply to US IPOs? pp. 423-456

- Chiara Banti, Gary C. Biddle and Jonathan Jona
- Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850 pp. 457-490

- Weipeng Yuan and Richard Macve
- Cost behaviour and reporting frequency during the COVID-19 outbreak pp. 491-520

- Gustav Finne, Jesper Haga and Dennis Sundvik
- Thank you to reviewers pp. 521-523

- The Editors
Volume 54, issue 3, 2024
- Groupthink tendencies in top management teams and financial reporting fraud pp. 255-277

- Valerie Li
- The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China pp. 278-303

- Juan Mao, Baolei Qi and Guochang Zhang
- Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research pp. 304-336

- Jochen Bigus, Kieu Phuong Mai Hua and Sascha Raithel
- Does product market competition influence annual report readability? pp. 337-368

- Dewan Rahman, Muhammad Kabir, Muhammad Jahangir Ali and Barry Oliver
Volume 54, issue 2, 2024
- Capital market response to high quality annual reporting: evidence from UK annual report awards pp. 125-167

- Justin Chircop, Jacqueline Gagnon and Steven Young
- Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation pp. 168-189

- Chun Keung (Stan) Hoi, Yun Ke, Qiang Wu and Hao Zhang
- Pension plans’ funded status volatility and corporate credit risk pp. 190-223

- Tsung-Kang Chen, Yijie Tseng and Ruey-Ching Lin
- CEO Facial masculinity and accounting conservatism pp. 224-254

- Keval Amin, Cecilia (Qian) Feng, Peng Guo and Hong You
Volume 54, issue 1, 2024
- Accounting and Business Research – ESG themed issue pp. 1-2

- Mark Clatworthy, Juan Manuel Garcia Lara and Edward Lee
- Reducing partner risk: the effect of feedback timing and incentives pp. 3-32

- Karen De Meyst, Eddy Cardinaels and Alexandra Van Den Abbeele
- Corporate philanthropy as a response to greater tax enforcement pp. 33-54

- Le Zhao
- Natural disasters and audit fees pp. 55-86

- Yumin Karen Zhang Perry, Christofer Adrian, Fang Hu and Cameron Truong
- Corporate social responsibility disclosure: a topic-based approach pp. 87-124

- Katrin Hummel, Stéphanie Mittelbach-Hörmanseder, Charles H. Cho and Dirk Matten
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