Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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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