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Accounting and Business Research

1996 - 2019

Current editor(s): Vivien Beattie

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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

Volume 48, issue 7, 2018

The composite dividend tax rate pp. 727-758 Downloads
Deen Kemsley, Padmakumar Sivadasan and Venkat Subramaniam
The impact of financial reporting quality on debt maturity: the case of private firms pp. 759-781 Downloads
Michiel De Meyere, Heidi Vander Bauwhede and Philippe Van Cauwenberge
Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting pp. 782-804 Downloads
David Heald and Ron Hodges
Social comparison of cost behaviour and financial analysts pp. 805-839 Downloads
Oveis Madadian, Walter Aerts and Tom Van Caneghem

Volume 48, issue 6, 2018

The determinants and valuation effects of classification choice on the statement of cash flows pp. 613-650 Downloads
Andreas Charitou, Irene Karamanou and Anastasia Kopita
The coverage assignments of financial analysts pp. 651-673 Downloads
Tristan Roger
Evaluating the information content of earnings forecasts pp. 674-699 Downloads
David Ashton and Chau (Ruby) Trinh
Controllers’ use of informational tactics pp. 700-726 Downloads
Lukas Goretzki, Kari Lukka and Martin Messner

Volume 48, issue 5, 2018

Introduction pp. 463-464 Downloads
Robert Hodgkinson
The deteriorating usefulness of financial report information and how to reverse it pp. 465-493 Downloads
Baruch Lev
‘The deteriorating usefulness of financial report information and how to reverse it’: a practitioner view pp. 494-496 Downloads
Nick Anderson
Corporate reporting and accounting for externalities pp. 497-522 Downloads
Jeffrey Unerman, Jan Bebbington and Brendan O’dwyer
‘Corporate reporting and accounting for externalities’: a practitioner view pp. 523-524 Downloads
Paul Druckman
The expansion of non-financial reporting: an exploratory study pp. 525-548 Downloads
Hervé Stolowy and Luc Paugam
‘The expansion of non-financial reporting’: a practitioner view pp. 549-552 Downloads
Hilary Eastman
Do firms effectively communicate with financial stakeholders? A conceptual model of corporate communication in a capital market context pp. 553-577 Downloads
Niamh Brennan and Doris M. Merkl-Davies
‘Do firms effectively communicate with financial stakeholders?’: a practitioner view pp. 578-581 Downloads
Janice Lingwood
Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research pp. 582-608 Downloads
Christian Leuz
‘Evidence-based policy-making’: a practitioner view pp. 609-611 Downloads
Melanie McLaren

Volume 48, issue 4, 2018

Market reactions to the closest peer firm’s analyst revisions pp. 345-372 Downloads
Ole-Kristian Hope and Wuyang Zhao
Why and how firms use operating cash flow in compensation pp. 400-426 Downloads
Henri Akono and Emeka T. Nwaeze
Money laundering and audit fees pp. 427-459 Downloads
Ahsan Habib, Mostafa Monzur Hasan and Ahmed Al-Hadi
Thank you to reviewers pp. 460-461 Downloads
The Editors

Volume 48, issue 3, 2018

Why do private firms adopt IFRS? pp. 237-263 Downloads
Moritz Bassemir
An international study of internal audit function quality pp. 264-298 Downloads
Like Jiang, Paul André and Chrystelle Richard
Financial estimates against investors’ preferences: anchoring, denial and spillover effects pp. 299-320 Downloads
Ozlem Arikan
From joint to single audits – audit quality differences and auditor pairings pp. 321-344 Downloads
Claus Holm and Frank Thinggaard

Volume 48, issue 2, 2018

Discretionary accounting choices: the case of IAS 19 pension accounting pp. 139-170 Downloads
Martin Glaum, Tobias Keller and Donna L. Street
Do analysts affect bad news timeliness? pp. 171-189 Downloads
Alex Young
Social compliance audits and multinational corporation supply chain: evidence from a study of the rituals of social audits pp. 190-224 Downloads
Muhammad Azizul Islam, Craig Deegan and Rob Gray
Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions pp. 225-235 Downloads
Arnold Schneider

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
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