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Accounting and Business Research

1997 - 2018

Current editor(s): Vivien Beattie

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Volume 48, issue 1, 2018

Financial analysts’ role in valuation and stewardship pp. 1-4 Downloads
Mark Clatworthy and Edward Lee
Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes pp. 5-36 Downloads
Catherine Salzedo, Steven Young and Mahmoud El-Haj
Modelling analysts’ target price revisions following good and bad news? pp. 37-61 Downloads
Tuan Q. Ho, Norman Strong and Martin Walker
Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings pp. 62-76 Downloads
Stefan F. Schantl
Exploration intensity, analysts’ private information development and their forecast performance pp. 77-107 Downloads
Xiaomeng Chen, Sue Wright and Hai Wu
How do sell-side analysts obtain price-earnings multiples to value firms? pp. 108-135 Downloads
Yuan Yin, Ken Peasnell and Herbert G. Hunt
Financial reporting and business communication 22nd annual conference University of Bristol, 5th–6th July 2018 pp. 136-137 Downloads
Mike Jones and Stuart Cooper

Volume 47, issue 7, 2017

The effects of performance report layout on managers’ subjective evaluation judgments pp. 731-751 Downloads
Victor S. Maas and Niels Verdoorn
The impact of revolving door practice and policy on nonprofessional investors’ perceptions of auditor independence pp. 752-779 Downloads
Reginald Wilson
Effects of audit partners on clients’ business risk disclosure pp. 780-809 Downloads
Hironori Fukukawa and Hyonok Kim
The interaction effects of firm and partner tenure on audit quality pp. 810-830 Downloads
Josep Garcia-Blandon and Josep Maria Argiles-Bosch
Regulatory incentives and financial reporting quality in public healthcare organisations pp. 831-855 Downloads
Margaret J. Greenwood, Richard M. Baylis and Lei Tao
Editorial Board pp. ebi-ebi Downloads
The Editors

Volume 47, issue 6, 2017

On the conceptual foundations of financial reporting pp. 617-632 Downloads
Ilia D. Dichev
Audit committees’ social capital and financial reporting quality pp. 633-672 Downloads
Nieves Carrera, Tashfeen Sohail and Salvador Carmona
Accounting narratives and impression management on social media pp. 673-694 Downloads
Jessica H. Yang and Siwen Liu
Does obfuscating excessive CEO pay work? The influence of remuneration report readability on say-on-pay votes pp. 695-729 Downloads
Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin

Volume 47, issue 5, 2017

Introduction pp. 471-472 Downloads
Robert Hodgkinson
Why regulate private firm disclosure and auditing? pp. 473-502 Downloads
Michael Minnis and Nemit Shroff
‘Different approaches to regulating private company financial reporting’: a practitioner’s view pp. 503-505 Downloads
Filippo Poli
Private company finance and financial reporting pp. 506-537 Downloads
Ole-Kristian Hope and Dushyantkumar Vyas
‘Private company finance and financial reporting: what do we know?’: a practitioner’s view pp. 538-539 Downloads
David Blair
The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study pp. 540-563 Downloads
Joachim Gassen
‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view pp. 564-564 Downloads
The Editors
Auditing private companies: what do we know? pp. 565-584 Downloads
Ann Vanstraelen and Caren Schelleman
‘Auditing private companies’: a practitioner view pp. 585-587 Downloads
Danielle Stewart
Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement pp. 588-612 Downloads
Paolo Quattrone
Embracing ambiguity in management control and decision-making processes: a response pp. 613-615 Downloads
Tristan Price

Volume 47, issue 4, 2017

The contents of assurance statements for sustainability reports and information asymmetry pp. 369-400 Downloads
Stephan Fuhrmann, Christian Ott, Elisabeth Looks and Thomas W. Guenther
The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850) pp. 401-430 Downloads
Weipeng Yuan, Richard Macve and Debin Ma
Understanding investors’ reliance on disclosures of nonfinancial information and mitigating mechanisms for underreliance pp. 431-454 Downloads
Lei Dong
The influence of textual presentation order and graphical presentation on the judgements of non-professional investors pp. 455-470 Downloads
Andreas Hellmann, Chiing Yeow and Lurion De Mello

Volume 47, issue 3, 2017

Public re-release of going-concern opinions and market reaction pp. 237-267 Downloads
Sarfraz A. Khan, Gerald Lobo and Emeka T. Nwaeze
Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital pp. 268-312 Downloads
Francesco Mazzi, Paul André, Dionysia Dionysiou and Ioannis Tsalavoutas
Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension pp. 313-343 Downloads
Emer Curtis and Breda Sweeney
Transformative change towards sustainability: the interaction between organisational discourses and organisational practices pp. 344-368 Downloads
Venkateshwaran Narayanan and Carol Adams

Volume 47, issue 2, 2017

Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? pp. 123-143 Downloads
Mark Billings, Christopher O’Brien, Margaret Woods and Dev Vencappa
The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations pp. 144-171 Downloads
Michael Burkert, Franz Michael Fischer, Florian Hoos and Karl Schuhmacher
Capital reduction case law decisions and the development of the capital maintenance doctrine in late-nineteenth-century England pp. 172-190 Downloads
A.J. Arnold
The effect of financial leverage on real and accrual-based earnings management pp. 191-236 Downloads
Seraina Anagnostopoulou and Andrianos Tsekrekos

Volume 47, issue 1, 2017

Are international accounting standards more credit relevant than domestic standards? pp. 1-29 Downloads
Annita Florou, Urska Kosi and Peter F. Pope
Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting pp. 30-63 Downloads
Christopher Humphrey, Brendan O’Dwyer and Jeffrey Unerman
On the IASB’s construction of legitimacy – the case of the agenda consultation project pp. 64-90 Downloads
Christoph Pelger and Nicole Spieß
Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management pp. 91-121 Downloads
Elisabetta Ipino and Antonio Parbonetti

Volume 46, issue 7, 2016

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe pp. 703-730 Downloads
Mário Marques and Carlos Pinho
Do corporate tax cuts increase investments? pp. 731-759 Downloads
Laura Dobbins and Martin Jacob
From compromise to concept? – a review of ‘other comprehensive income’ pp. 760-783 Downloads
Dominic Detzen
Aiming for global accounting standards: the international accounting standards board, 2001–2011 pp. 784-785 Downloads
Alisdair Dobie
Robert Henry Parker, 1932–2016 pp. 786-788 Downloads
Christopher Nobes
Editorial Board pp. ebi-ebi Downloads
The Editors

Volume 46, issue 6, 2016

Optimism and auditor liability pp. 577-600 Downloads
Jochen Bigus
Stakeholder perceptions of performance audit credibility pp. 601-619 Downloads
Warwick Funnell, Margaret Wade and Robert Jupe
Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices pp. 620-664 Downloads
Shamima Haque, Craig Deegan and Robert Inglis
The environmental disclosures of the electricity generation industry: a global perspective pp. 665-701 Downloads
Bakhtiar Alrazi, Charl de Villiers and Chris J. Van Staden

Volume 46, issue 5, 2016

Introduction pp. 451-452 Downloads
Robert Hodgkinson
Strategies for M&As: when is acquisition the right mode to grow? pp. 453-462 Downloads
Laurence Capron
‘Strategies for M&As: when is acquisition the right mode to grow?’ A practitioner’s view pp. 463-466 Downloads
Steve Webster
How far does financial reporting allow us to judge whether M&A activity is successful? pp. 467-499 Downloads
Christina Dargenidou, Alan Gregory and Shan Hua
'How far does financial reporting allow us to judge whether M&A activity is successful?': A practitioner view pp. 500-500 Downloads
The Editors
Historical perspectives on accounting for M&A pp. 501-524 Downloads
Amir Amel-Zadeh, Geoff Meeks and J. Gay. Meeks
‘Historical perspectives on accounting for M&A’: a practitioner view pp. 525-527 Downloads
Liesel Knorr
Reflections on M&A accounting from AOL’s acquisition of Time Warner pp. 528-541 Downloads
Paul M. Healy
‘Reflections on M&A accounting from AOL’s acquisition of Time Warner’: a practitioner view pp. 542-544 Downloads
Gunnar Miller
IFRS -- 10 years later pp. 545-571 Downloads
Ray Ball
‘IFRS -- ten years later’: a standard-setter’s view pp. 572-576 Downloads
Mary B. Tokar

Volume 46, issue 4, 2016

The role of corporate governance in shaping accruals manipulation prior to acquisitions pp. 327-364 Downloads
Nico Lehmann
Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? pp. 365-389 Downloads
Muhammad Kaleem Zahir-ul-Hassan, Reinald A. Minnaar and Ed Vosselman
Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government pp. 390-421 Downloads
Noel Hyndman and Mariannunziata Liguori
Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies pp. 422-449 Downloads
Domenico Campa and Ray Donnelly

Volume 46, issue 3, 2016

Loss persistence and returns in the UK pp. 221-242 Downloads
Wei Jiang, Nuno Soares and Andrew W. Stark
The construction of persuasiveness of self-assessment-based post-completion auditing reports pp. 243-277 Downloads
Jari Huikku and Kari Lukka
The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry pp. 278-302 Downloads
Paul Klumpes, Iliya Komarev and Konstantinos Eleftheriou
Strategy implementation as fantasising -- becoming the leading bank pp. 303-325 Downloads
Pasi Sajasalo, Tommi Auvinen, Tuomo Takala, Marko Järvenpää and Teppo Sintonen

Volume 46, issue 2, 2016

Problem directors on the audit committee and financial reporting quality pp. 121-144 Downloads
Ahsan Habib and Md. Borhan Uddin Bhuiyan
Determinants and implications of long audit reporting lags: evidence from China pp. 145-166 Downloads
K. Hung Chan, Vivian Wei Luo and Phyllis L.L. Mo
Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure pp. 167-195 Downloads
Charl de Villiers and Ana Marques
Corporate reporting on the Internet and the expectations gap: new face of an old problem pp. 196-220 Downloads
Richard T. Fisher and Samuel T. Naylor

Volume 46, issue 1, 2016

Editorial pp. 1-2 Downloads
Mark Clatworthy, Juan Manuel García Lara and Edward Lee
When do stock analysts find bond rating changes informative? pp. 3-30 Downloads
Boochun Jung, Konduru Sivaramakrishnan and Naomi Soderstrom
Investor relations, information asymmetry and market value pp. 31-50 Downloads
Vineet Agarwal, Richard J. Taffler, Xijuan Bellotti and Elly A. Nash
Auditor-provided tax services and stock price crash risk pp. 51-82 Downloads
Ahsan Habib and Mostafa Monzur Hasan
The emergence of >IR> pp. 83-115 Downloads
N. Rowbottom and J. Locke
The Cadbury Committee, a history pp. 116-117 Downloads
Chris Mallin
Financial Reporting and Business Communication, Twentieth Annual Conference University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers pp. 118-119 Downloads
Mike Jones and Richard Slack
Page updated 2018-06-23