EconPapers    
Economics at your fingertips  
 

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.
Is something missing from the series or not right? See the RePEc data check for the archive and series.


Volume 55, issue 6, 2025

Varied international practice in accounting for extractive activities pp. 605-638 Downloads
Christian Stadler and Christopher Nobes
Corporate governance, firm strategy disclosure, and executive compensation pp. 639-667 Downloads
Anna Agapova and Nikanor Volkov
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit pp. 668-692 Downloads
Christopher Humphrey, Brendan O’Dwyer and Martin Martinoff
Voluntary forward-looking disclosures and default risk pricing pp. 693-721 Downloads
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 Downloads
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 Downloads
Mark Defond and Jieying Zhang
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view pp. 507-509 Downloads
Panos Prodromides
Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction pp. 510-537 Downloads
Maria Correia
‘Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction’ - A practitioner view pp. 538-541 Downloads
John Boulton
Accounting is the language of sustainability: a measurement framework for carbon accounting pp. 542-560 Downloads
Peter Easton, George Ruch and Gary Taylor
‘Accounting is the language of sustainability’ - A practitioner view pp. 561-566 Downloads
Vincent Papa
Standard setting for sustainability reporting pp. 567-599 Downloads
Leslie Hodder and Katherine Schipper
Standard setting for sustainability reporting - A European perspective pp. 600-603 Downloads
Begoña Giner

Volume 55, issue 4, 2025

Taming the dragon: stock exchange comment letters and earnings volatility pp. 355-388 Downloads
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 Downloads
Jeff Boone, Lele Chen and Juan Mao
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment pp. 426-444 Downloads
Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger and Prince Teye
The predictive ability of share-based compensation expense pp. 445-478 Downloads
Alaa Alhaj-Ismail and Sami Adwan

Volume 55, issue 3, 2025

Credibility-enhancing tactics for social media corporate disclosures pp. 247-270 Downloads
Wei Sun
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG pp. 271-301 Downloads
Kirstin Becker, Ulfert Gronewold and Katharina Weiß
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’ pp. 302-329 Downloads
Simon Dermarkar, Anna Samsonova-Taddei and Yves Gendron
Investor cognitive engagement with earnings information: evidence from pupillary response pp. 330-354 Downloads
Amanda Badger, Siqi Li and Savannah Wei Shi

Volume 55, issue 2, 2025

Manipulative overconfidence and the cost of unbiased reporting pp. 139-155 Downloads
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 Downloads
Rongli Yuan, Lisha Luo-Yang and Shengjie Xia
Multiple large shareholders and cost stickiness: evidence from China pp. 188-216 Downloads
Bo Zhang, Heyu Geng, Ruixue Zhou and Limei Yang
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations pp. 217-243 Downloads
Graeme Harrison, Jinhua Chen and Lu Jiao
Thank you to reviewers pp. 244-245 Downloads
The Editors

Volume 55, issue 1, 2025

The impact of cost stickiness on income smoothing: evidence from employment protection regulations pp. 1-38 Downloads
Andrei Filip, Junqi Liu and Daphne Lui
Earnings management by acquiring firms in cash mergers pp. 39-68 Downloads
Kamran T. Malikov and Alaa Mansour Zalata
Do social ties between two signatory auditors affect audit quality and firm value? pp. 69-104 Downloads
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 Downloads
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 Downloads
Mark Clatworthy, Juan Manuel García Lara and Edward Lee
The evolution of fair value measurement pp. 760-774 Downloads
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 Downloads
Anna Eitrem, Anita Meidell and Sven Modell
Reflections on the past, present and future of the academic/professional interface in accounting pp. 811-820 Downloads
Geoffrey Whittington
On the meaning, importance and translation of ‘realised’ pp. 821-849 Downloads
Christopher Nobes

Volume 54, issue 6, 2024

Why do firms disclose analyst following on their corporate websites? pp. 649-672 Downloads
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 Downloads
Qiurong Yang and Gang Bai
Corporate tax avoidance and trade credit pp. 700-729 Downloads
Mostafa Monzur Hasan and Ahsan Habib
Short selling pressure and tone management: evidence from regulation SHO pp. 730-755 Downloads
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 Downloads
Muhammad Kabir and Harun Rashid
Shared continuing professional development courses and financial statement comparability pp. 552-579 Downloads
Shijiao Cao, Yongan Xu and Jianqiong Wang
Does high-frequency trading cause stock prices to deviate from fundamental values? pp. 580-613 Downloads
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 Downloads
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 Downloads
Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch and Gilad Livne
Board attributes and companies’ choice of sustainability assurance providers pp. 392-422 Downloads
Kholod Alsahali, Ricardo Malagueño and Ana Marques
Does a liability of foreignness in liquidity apply to US IPOs? pp. 423-456 Downloads
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 Downloads
Weipeng Yuan and Richard Macve
Cost behaviour and reporting frequency during the COVID-19 outbreak pp. 491-520 Downloads
Gustav Finne, Jesper Haga and Dennis Sundvik
Thank you to reviewers pp. 521-523 Downloads
The Editors

Volume 54, issue 3, 2024

Groupthink tendencies in top management teams and financial reporting fraud pp. 255-277 Downloads
Valerie Li
The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China pp. 278-303 Downloads
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 Downloads
Jochen Bigus, Kieu Phuong Mai Hua and Sascha Raithel
Does product market competition influence annual report readability? pp. 337-368 Downloads
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 Downloads
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 Downloads
Chun Keung (Stan) Hoi, Yun Ke, Qiang Wu and Hao Zhang
Pension plans’ funded status volatility and corporate credit risk pp. 190-223 Downloads
Tsung-Kang Chen, Yijie Tseng and Ruey-Ching Lin
CEO Facial masculinity and accounting conservatism pp. 224-254 Downloads
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 Downloads
Mark Clatworthy, Juan Manuel Garcia Lara and Edward Lee
Reducing partner risk: the effect of feedback timing and incentives pp. 3-32 Downloads
Karen De Meyst, Eddy Cardinaels and Alexandra Van Den Abbeele
Corporate philanthropy as a response to greater tax enforcement pp. 33-54 Downloads
Le Zhao
Natural disasters and audit fees pp. 55-86 Downloads
Yumin Karen Zhang Perry, Christofer Adrian, Fang Hu and Cameron Truong
Corporate social responsibility disclosure: a topic-based approach pp. 87-124 Downloads
Katrin Hummel, Stéphanie Mittelbach-Hörmanseder, Charles H. Cho and Dirk Matten
Page updated 2025-10-13