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Accounting and Business Research

1996 - 2022

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
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Volume 52, issue 2, 2022

CFO social ties to non-CEO senior managers and financial restatements pp. 115-149 Downloads
Yu Flora Kuang, Xiaotao Kelvin Liu, Srikanth Paruchuri and Bo Qin
Director friendships with the CEO: are they always a threat to director integrity? pp. 150-165 Downloads
Carolyn Strand Norman, Anna M. Rose, Jacob M. Rose and Joseph C. Ugrin
Political corruption and annual report readability: evidence from the United States pp. 166-200 Downloads
Hongkang Xu, Mai Dao, Jia Wu and Hua Sun
Controlling UK national museums and galleries: the pursuit of conflicting politico-economic and socio-cultural objectives pp. 201-220 Downloads
Aminah Abdullah and Iqbal Khadaroo
Thank you to reviewers pp. 221-222 Downloads
The Editors

Volume 52, issue 1, 2022

Financial capacity and the demand for audit quality pp. 1-37 Downloads
Chee Yeow Lim, Gerald J. Lobo, Pingui Rao and Heng Yue
The effect of enforcement action on audit fees and the audit reporting lag pp. 38-66 Downloads
Liuchuang Li, Baolei Qi, Ashok Robin and Rong Yang
Formal accountability, perceived accountability and aggressive reporting judgements pp. 67-93 Downloads
Peipei Pan and Chris Patel
The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report pp. 94-113 Downloads
Stephen A. Zeff

Volume 51, issue 6-7, 2021

The value of auditing, audit independence, and audit pricing: a review of empirical evidence from China pp. 585-621 Downloads
Liansheng Wu and Jason Zezhong Xiao
Auditing research using Chinese data: what’s next? pp. 622-635 Downloads
Mark L. Defond, Fan Zhang and Jieying Zhang
The strategic significance of the CICPA in the making of a Chinese home-grown public accounting profession pp. 636-676 Downloads
Wenjun Wen, Christopher Humphrey and Amanda Sonnerfeldt
Does joining global accounting firm networks and associations affect audit quality and audit pricing? Evidence from China pp. 677-706 Downloads
Wei Li, Huilong Liu and Xizi Wang
Does access to developed audit markets improve home audit quality? Evidence from China pp. 707-743 Downloads
Kevin Chee Keung Lam, Julia Junxia Liu and Rita Wing Yue Yip
Do auditors consider alleged bribery when accepting clients? Evidence from Chinese non-state-owned enterprises pp. 744-776 Downloads
Lufei Ruan and Haiyan Zhang
Do professional risk funds affect audit quality? pp. 777-799 Downloads
Qihui Gong, Xiaomei Han, Huihui Shen and Qiuhang Xing
New business as a bargaining factor in audit pricing: evidence from emission trading schemes pp. 800-823 Downloads
Jiaxing You, Xiting Wu, Le Luo, Hongtao Shen and Xiaoping Tan
Beg your pardon? The effect of communication costs on audit quality pp. 824-851 Downloads
Yingwen Deng, Lu Xie, Min Zhang and Yaqian Wu

Volume 51, issue 5, 2021

Introduction pp. 457-458 Downloads
Robert Hodgkinson
The financial reporting system – what is it? pp. 459-480 Downloads
Michael Power
‘The financial reporting system’ – a practitioner view pp. 481-483 Downloads
Mark Babington
Preparers and the financial reporting system pp. 484-507 Downloads
Sarah McVay and Brandon Szerwo
‘Preparers and the financial reporting system’ – a practitioner view pp. 508-510 Downloads
Julia Wilson
The role of users’ engagement in shaping financial reporting: should activists target accounting more? pp. 511-544 Downloads
Beatriz Garcia Osma and Cristina Grande-Herrera
‘The role of users’ engagement in shaping financial reporting: should activists target accounting more?’ – a practitioner view pp. 545-547 Downloads
Jonathan Ford
The art of conversation: the expanded audit report pp. 548-581 Downloads
Miguel Minutti-Meza
‘The art of conversation: the expanded audit report’ – a practitioner view pp. 582-584 Downloads
Allister Wilson

Volume 51, issue 4, 2021

Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts pp. 307-346 Downloads
Omiros Georgiou, Elisavet Mantzari and Julia Mundy
The effect of income shifting on the implied cost of equity capital: evidence from US multinational corporations pp. 347-389 Downloads
Grant Richardson, Grantley Taylor, Ivan Obaydin and Mostafa Monzur Hasan
Short selling prior to going concern disclosures pp. 390-420 Downloads
Jian Huang, Lei Wang, Han Yu and Zhen Zhang
Accounting information in innovative small cap firms: evidence from London’s Alternative Investment Market pp. 421-456 Downloads
Andrei Filip, Alessandro Ghio and Luc Paugam

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
Page updated 2022-05-16