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Accounting and Business Research

1996 - 2023

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
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Volume 53, issue 3, 2023

Does sell-side debt research have investment value? pp. 239-270 Downloads
Sunhwa Choi and Robert Kim
Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance pp. 271-304 Downloads
Christian Ott and Jan Endrikat
The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain pp. 305-334 Downloads
Stephen P. Walker
Auditors’ self-assessment of engagement quality and the role of stakeholder priority pp. 335-375 Downloads
Limei Che, Emma-Riikka Myllymäki and Tobias Svanström
Thank you to reviewers pp. 376-378 Downloads
The Editors

Volume 53, issue 2, 2023

Subjective performance evaluation and managerial work outcomes pp. 127-157 Downloads
Iryna Alves and Sofia M. Lourenço
Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective pp. 158-184 Downloads
K. Hung Chan, Kenny Z. Lin, Phyllis L. L. Mo and Pauline W. Wong
The role of information asymmetry in closely-held firms’ tax and financial reporting choices pp. 185-209 Downloads
Hong Fan, Amin Mawani and Liqiang Chen
Management control systems and innovation strategies in business-incubated start-ups pp. 210-236 Downloads
Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño and Raul Gonzalez-Castro
Correction pp. 237-237 Downloads
The Editors

Volume 53, issue 1, 2023

When do firms highlight their effective tax rate? pp. 1-37 Downloads
Vanessa Flagmeier, Jens Müller and Caren Sureth-Sloane
Private firm accounting: the European reporting environment, data and research perspectives pp. 38-82 Downloads
Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk
Do local proxy advisors matter? – Evidence from Germany pp. 83-107 Downloads
Christopher Koch, Vanda Rothacker and Mario Scharfbillig
Standard precision and aggressive financial reporting: the influence of incentive horizon pp. 108-126 Downloads
Kara E. Hunter, Jacob M. Rose, Atm Tariquzzaman and Jay C. Thibodeau

Volume 52, issue 7, 2022

Opinion-shopping: firm versus partner-level evidence pp. 773-814 Downloads
Beatriz Garcia Osma, Belén Gill-de-Albornoz Noguer, Elena De Las Heras Cristóbal and Simona Rusanescu
Investor protection and audit fees: evidence from the E-interaction platform in China pp. 815-837 Downloads
Yurou Liu
IFRS convergence and international trade: evidence from China pp. 838-864 Downloads
Lu Xie, Min Zhang and Shengbao Zhai
Performance measurement systems, hierarchical accountability and enabling control pp. 865-889 Downloads
Mikael Cäker, Sven Siverbo and Johan Åkesson

Volume 52, issue 6, 2022

Accounting for intangible assets: suggested solutions pp. 601-630 Downloads
Richard Barker, Andrew Lennard, Stephen Penman and Alan Teixeira
Discussion of ‘Accounting for intangible assets: suggested solutions’ pp. 631-640 Downloads
Niclas Hellman
Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk pp. 641-679 Downloads
Minyue Dong and Romain Oberson
Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk' pp. 680-689 Downloads
Araceli Mora
The impact of the adoption of IFRS 11 on the comparability of accounting information pp. 690-726 Downloads
Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço and Guillermo Oscar Braunbeck
Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’ pp. 727-733 Downloads
Katherine Schipper
Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs pp. 734-764 Downloads
Anna Alon, Geir Haaland and Kjell Ove Røsok
Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’ pp. 765-772 Downloads
Frank Thinggaard

Volume 52, issue 5, 2022

Introduction pp. 479-481 Downloads
Robert Hodgkinson
Why do accounting issues end up in the ‘too difficult’ box? pp. 482-506 Downloads
Katherine Schipper
‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view pp. 507-509 Downloads
Hans Hoogervorst
Insurance: in or out of the ‘too difficult’ box? pp. 510-535 Downloads
Sudipta Basu and Martin Grace
‘Insurance: in or out of the “too difficult” box?’ A practitioner view pp. 536-539 Downloads
Jo Clube
Does every accounting issue need a solution? pp. 540-561 Downloads
Katharina Hombach and Thorsten Sellhorn
‘Does Every Accounting Issue Need a Solution?’ A practitioner view pp. 562-564 Downloads
Doug King
Accounting standards: the ‘too difficult’ box – the next big accounting issue? pp. 565-577 Downloads
Mary E. Barth
‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view pp. 578-581 Downloads
Veronica Poole
Accounting in the Anthropocene: A roadmap for stewardship pp. 582-596 Downloads
Jan Bebbington and Andy Rubin
‘Accounting in the Anthropocene’: A practitioner view pp. 597-599 Downloads
Richard Spencer

Volume 52, issue 4, 2022

Value relevance of excess return on pension assets and pension OCI components pp. 347-376 Downloads
Kun Yu
Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms pp. 377-416 Downloads
Stefan Sundgren and Tobias Svanström
The effect of boilerplate language on nonprofessional investors’ judgments pp. 417-442 Downloads
Ozlem Arikan
When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden pp. 443-478 Downloads
Christian Ax and Elin Ax

Volume 52, issue 3, 2022

The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters pp. 223-253 Downloads
David Oesch and Felix Urban
The differential effect of accrual-based and real earnings management on audit fees: international evidence pp. 254-290 Downloads
Ahrum Choi, Eugenia Y. Lee, Sunyoung Park and Byungcherl Charlie Sohn
Can mandatory dual audit reduce the cost of equity? Evidence from China pp. 291-320 Downloads
Rui Zhang, Raymond M. K. Wong, Agnes W. Y. Lo and Gaoliang Tian
Accounting, publicity and class conflict in Victorian Britain pp. 321-346 Downloads
John Richard Edwards

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
Page updated 2023-05-28