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Accounting and Business Research

1996 - 2021

Current editor(s): Vivien Beattie

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Volume 51, issue 3, 2021

Special section editorial: Enforcement of financial reporting pp. 237-245 Downloads
Stergios Leventis and Christopher Humphrey
Someone else’s problem? The IFRS enforcement field in Europe pp. 246-270 Downloads
Alberto Quagli, Francesco Avallone, Paola Ramassa and Costanza Di Fabio
The Westernisation of a financial reporting enforcement system in an emerging economy pp. 271-297 Downloads
Catalin Nicolae Albu, Nadia Albu and Sebastian Hoffmann
Value and profit; an introduction to measurement in financial reporting pp. 298-302 Downloads
Andrew Lennard
Thank you to reviewers pp. 303-305 Downloads
The Editors

Volume 51, issue 2, 2021

Can auditors’ local knowledge compensate for a weaker regulatory oversight for the audit quality of foreign companies? pp. 127-155 Downloads
K. Hung Chan, Yingwen Guo and Phyllis Lai Lan Mo
Industry competition and non-GAAP disclosures pp. 156-184 Downloads
Helena Isidro and Ana Marques
Big baths and CEO overconfidence pp. 185-205 Downloads
Jochen Pierk
The role of institutional investors in post-earnings announcement drift: evidence from China pp. 206-236 Downloads
Guilong Cai, Bingxuan Lin, Minghai Wei and Xiaowei Xu

Volume 51, issue 1, 2021

Pay regulation – is more better? pp. 1-35 Downloads
Jenny Chu, Aditi Gupta and Gilad Livne
Corporate social responsibility reporting in China: political, social and corporate influences pp. 36-64 Downloads
Sepideh Parsa, Narisa Dai, Ataur Belal, Teng Li and Guliang Tang
CEO inside debt, income smoothing, and stock price informativeness pp. 65-95 Downloads
Sydney Qing Shu
Embedded value reporting quality and credit risk: evidence from life insurance companies pp. 96-125 Downloads
Tsung-Kang Chen, Yijie Tseng, Yu-Shun Hung and Chun-Chi Lin

Volume 50, issue 7, 2020

Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda pp. 641-692 Downloads
Richard Macve
A half-century of Accounting and Business Research: the impact on the study of international financial reporting pp. 693-701 Downloads
Christopher Nobes
Editing Accounting and Business Research 1994–2006: the transition years in retrospect pp. 702-712 Downloads
Ken Peasnell
Accounting and Business Research 2006–2012: reshaping the visibility pp. 713-720 Downloads
Pauline Weetman

Volume 50, issue 6, 2020

The monitoring role of the financial press around corporate announcements pp. 539-573 Downloads
Nikolaos Tsileponis, Konstantinos Stathopoulos and Martin Walker
Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure pp. 574-607 Downloads
Susana Gago Rodríguez, Bing Guo, Gilberto Marquez Illescas and Manuel Núñez Nickel
Corporate tax avoidance and mutual fund ownership pp. 608-635 Downloads
Thomas Doellman, Fariz Huseynov, Tareque Nasser and Sabuhi Sardarli
A History of Corporate Financial Reporting in Britain pp. 636-639 Downloads
Geoffrey Whittington

Volume 50, issue 5, 2020

Introduction pp. 399-400 Downloads
Robert Hodgkinson
Real effects of financial reporting and disclosure on innovation pp. 401-421 Downloads
Ana Simpson and Ane Tamayo
‘Real effects of financial reporting and disclosure on innovation’– a practitioner view pp. 422-424 Downloads
Steve Cooper
Reporting matters: the real effects of financial reporting on investing and financing decisions pp. 425-442 Downloads
Catherine Shakespeare
‘Reporting Matters: the real effects of financial reporting on investing and financing decisions’ - a practitioner view pp. 443-447 Downloads
Karl Holmes
The real effects of financial reporting on pay and incentives pp. 448-469 Downloads
John E. Core
‘The real effects of financial reporting on pay and incentives’ – a practitioner view pp. 470-473 Downloads
Peter Smith
The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers pp. 474-503 Downloads
Christopher J. Napier and Christian Stadler
‘The real effects of a new revenue accounting standard’- a practitioner view pp. 504-506 Downloads
Richard Veysey
Acting in the public interest: accounting for the vulnerable pp. 507-534 Downloads
John Burns and Stephen Jollands
‘Acting in the public interest: accounting for the vulnerable’ – a practitioner view pp. 535-537 Downloads
Nicki Deeson

Volume 50, issue 4, 2020

Corporate tax reforms and tax-motivated profit shifting: evidence from the EU pp. 309-341 Downloads
Anna Alexander, Antonio De Vito and Martin Jacob
The effect of relative performance feedback on individual performance in team settings under group-based incentives pp. 342-359 Downloads
María J. Sánchez-Expósito and David Naranjo-Gil
Accounting and Business Research: the first 50 years, 1970–2019 pp. 360-395 Downloads
Stephen A. Zeff and Thomas R. Dyckman
Thank you to reviewers pp. 396-398 Downloads
The Editors

Volume 50, issue 3, 2020

Insider trading restrictions and earnings management pp. 205-237 Downloads
Beatriz Garcia Osma, Elvira Scarlat and Karin Shields
Accounting for fixed assets and investment efficiency: a real options framework pp. 238-268 Downloads
Lufei Ruan
Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence pp. 269-304 Downloads
Augustine Duru, Iftekhar Hasan, Liang Song and Yijiang Zhao
Call for Papers pp. 305-308 Downloads
The Editors

Volume 50, issue 2, 2020

Debt covenant slack and ex-post conditional accounting conservatism pp. 111-134 Downloads
Bong Hwan Kim
Accounting quality and the choice of borrowing base restrictions in debt contracts pp. 135-178 Downloads
Sunay Mutlu
The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments pp. 179-202 Downloads
Sammy X. Ying, Chris Patel and Peipei Pan
2020 International Accounting Standards Board Research Forum in Conjunction with Accounting and Business Research pp. 203-203 Downloads
The Editors

Volume 50, issue 1, 2020

50 years of Accounting and Business Research pp. 1-5 Downloads
Mark Clatworthy, Juan Manuel García Lara and Edward Lee
Retrieving, classifying and analysing narrative commentary in unstructured (glossy) annual reports published as PDF files pp. 6-34 Downloads
Mahmoud El-Haj, Paulo Alves, Paul Rayson, Martin Walker and Steven Young
Analysts’ earnings forecasting behavior surrounding uncertain regulatory events: evidence from the Tax Reform Act of 1986 pp. 35-60 Downloads
Jennifer Howard and Praveen Sinha
Deprivation, social class and social mobility at Big Four and non-Big Four firms pp. 61-109 Downloads
Catriona Paisey, Nick Paisey, Heather Tarbert and Betty (H. T.) Wu

Volume 49, issue 7, 2019

Market valuations of bargain purchase gains: are these true gains under IFRS? pp. 753-784 Downloads
Marwa Elnahass and Leonidas Doukakis
Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts? pp. 785-817 Downloads
Guanming He, David Marginson and Xixi Dai
On the nonlinear relation between product market competition and earnings quality pp. 818-846 Downloads
Ying Guo, Boochun Jung and Yanhua Sunny Yang
Financial derivatives and bank risk: evidence from eighteen developed markets pp. 847-874 Downloads
Xing Huan and Antonio Parbonetti

Volume 49, issue 6, 2019

Conservatism in debt contracting: theory and empirical evidence pp. 619-647 Downloads
Fernando Penalva and Alfred Wagenhofer
The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study pp. 648-681 Downloads
Michael Peel
Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses pp. 682-725 Downloads
Noor Hashim, Weijia Li and John O'Hanlon
Bank loan loss accounting and its contracting effects: the new expected loss models pp. 726-752 Downloads
Begoña Giner and Araceli Mora

Volume 49, issue 5, 2019

Introduction pp. 475-476 Downloads
Robert Hodgkinson
Financial scandals: a historical overview pp. 477-499 Downloads
Steven Toms
‘Financial scandals: a historical overview’: a practitioner view pp. 500-502 Downloads
Gillian Tett
21st century scandals: towards a risk approach to financial reporting scandals pp. 503-535 Downloads
Kees Camfferman and Jacco L. Wielhouwer
‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view pp. 536-539 Downloads
Bridget Gandy
Why do auditors fail? What might work? What won’t? pp. 540-561 Downloads
John C. Coffee
‘Why do auditors fail? What might work? What won't?’: a practitioner view pp. 562-564 Downloads
Michael Izza
Corporate tax avoidance: is tax transparency the solution? pp. 565-583 Downloads
Lynne Oats and Penelope Tuck
‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view pp. 584-586 Downloads
Richard Murphy
Fad or future? Automated analysis of financial text and its implications for corporate reporting pp. 587-615 Downloads
Craig Lewis and Steven Young
‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view pp. 616-618 Downloads
Sallie Pilot

Volume 49, issue 4, 2019

Auditor choice and information asymmetry: evidence from international syndicated loans pp. 365-399 Downloads
Zhiming Ma, Derrald Stice and Rencheng Wang
Options trades, short sales and real earnings management pp. 400-427 Downloads
Christian Mellado-Cid, Surendranath R. Jory and Thanh N. Ngo
Constructing institutional performance: a multi-level framing perspective on performance measurement and management pp. 428-453 Downloads
Sven Modell
Sharing corporate tax knowledge with external advisers pp. 454-473 Downloads
Pernill van der Rijt, John Hasseldine and Kevin Holland

Volume 49, issue 3, 2019

Do auditors constrain intertemporal income shifting in private companies? pp. 245-270 Downloads
Henrik Höglund and Dennis Sundvik
Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA pp. 271-304 Downloads
Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero Fúnez
Strategic distortions in analyst forecasts in the presence of short-term institutional investors pp. 305-341 Downloads
Pawel Bilinski, Douglas Cumming, Lars Hass, Konstantinos Stathopoulos and Martin Walker
Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units pp. 342-361 Downloads
Sandria N. Tennant and Marlon R. Tracey
Thank you to reviewers pp. 362-363 Downloads
The Editors

Volume 49, issue 2, 2019

Overvaluation and earnings management: Does the degree of overvaluation matter? pp. 121-146 Downloads
Chau Duong and Gioia Pescetto
The use of earnings and operations management to avoid credit rating downgrades pp. 147-180 Downloads
Paula Hill, Adriana Korczak and Shuo Wang
Does it pay to remediate? An analysis of the internal and external benefits of remediation pp. 181-205 Downloads
Robert Felix and Amanda Wilford
Users’ legitimacy perceptions about standard-setting processes pp. 206-243 Downloads
Sylvain Durocher, Anne Fortin, Alessandra Allini and Claudia Zagaria

Volume 49, issue 1, 2019

Processes of auditability in sustainability assurance – the case of materiality construction pp. 1-27 Downloads
Mary Canning, Brendan O’Dwyer and George Georgakopoulos
Audit exemptions and compliance with tax and accounting regulations pp. 28-67 Downloads
Jeff Downing and John Christian Langli
Do measurement-related fair value disclosures affect information asymmetry? pp. 68-94 Downloads
Skrålan Vergauwe and Ann Gaeremynck
Big Data and changes in audit technology: contemplating a research agenda pp. 95-119 Downloads
George Salijeni, Anna Samsonova-Taddei and Stuart Turley
Page updated 2021-05-12