Accounting and Business Research

1996 - 2023

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 53, issue 3, 2023

Does sell-side debt research have investment value? pp. 239-270

Sunhwa Choi and Robert Kim

Exploring the association between financial and nonfinancial carbon-related incentives and carbon performance pp. 271-304

Christian Ott and Jan Endrikat

The pursuit of organisational authenticity in the chartered accountancy profession in Great Britain pp. 305-334

Stephen P. Walker

Auditors’ self-assessment of engagement quality and the role of stakeholder priority pp. 335-375

Limei Che, Emma-Riikka Myllymäki and Tobias Svanström

Thank you to reviewers pp. 376-378

The Editors

Volume 53, issue 2, 2023

Subjective performance evaluation and managerial work outcomes pp. 127-157

Iryna Alves and Sofia M. Lourenço

Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective pp. 158-184

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

Hong Fan, Amin Mawani and Liqiang Chen

Management control systems and innovation strategies in business-incubated start-ups pp. 210-236

Jacobo Gomez-Conde, Ernesto Lopez-Valeiras, Ricardo Malagueño and Raul Gonzalez-Castro

Correction pp. 237-237

The Editors

Volume 53, issue 1, 2023

When do firms highlight their effective tax rate? pp. 1-37

Vanessa Flagmeier, Jens Müller and Caren Sureth-Sloane

Private firm accounting: the European reporting environment, data and research perspectives pp. 38-82

Christof Beuselinck, Ferdinand Elfers, Joachim Gassen and Jochen Pierk

Do local proxy advisors matter? – Evidence from Germany pp. 83-107

Christopher Koch, Vanda Rothacker and Mario Scharfbillig

Standard precision and aggressive financial reporting: the influence of incentive horizon pp. 108-126

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

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

Yurou Liu

IFRS convergence and international trade: evidence from China pp. 838-864

Lu Xie, Min Zhang and Shengbao Zhai

Performance measurement systems, hierarchical accountability and enabling control pp. 865-889

Mikael Cäker, Sven Siverbo and Johan Åkesson

Volume 52, issue 6, 2022

Accounting for intangible assets: suggested solutions pp. 601-630

Richard Barker, Andrew Lennard, Stephen Penman and Alan Teixeira

Discussion of ‘Accounting for intangible assets: suggested solutions’ pp. 631-640

Niclas Hellman

Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk pp. 641-679

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

Araceli Mora

The impact of the adoption of IFRS 11 on the comparability of accounting information pp. 690-726

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

Katherine Schipper

Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs pp. 734-764

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

Frank Thinggaard

Volume 52, issue 5, 2022

Introduction pp. 479-481

Robert Hodgkinson

Why do accounting issues end up in the ‘too difficult’ box? pp. 482-506

Katherine Schipper

‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view pp. 507-509

Hans Hoogervorst

Insurance: in or out of the ‘too difficult’ box? pp. 510-535

Sudipta Basu and Martin Grace

‘Insurance: in or out of the “too difficult” box?’ A practitioner view pp. 536-539

Jo Clube

Does every accounting issue need a solution? pp. 540-561

Katharina Hombach and Thorsten Sellhorn

‘Does Every Accounting Issue Need a Solution?’ A practitioner view pp. 562-564

Doug King

Accounting standards: the ‘too difficult’ box – the next big accounting issue? pp. 565-577

Mary E. Barth

‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view pp. 578-581

Veronica Poole

Accounting in the Anthropocene: A roadmap for stewardship pp. 582-596

Jan Bebbington and Andy Rubin

‘Accounting in the Anthropocene’: A practitioner view pp. 597-599

Richard Spencer

Volume 52, issue 4, 2022

Value relevance of excess return on pension assets and pension OCI components pp. 347-376

Kun Yu

Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms pp. 377-416

Stefan Sundgren and Tobias Svanström

The effect of boilerplate language on nonprofessional investors’ judgments pp. 417-442

Ozlem Arikan

When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden pp. 443-478

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

David Oesch and Felix Urban

The differential effect of accrual-based and real earnings management on audit fees: international evidence pp. 254-290

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

Rui Zhang, Raymond M. K. Wong, Agnes W. Y. Lo and Gaoliang Tian

Accounting, publicity and class conflict in Victorian Britain pp. 321-346

John Richard Edwards

Volume 52, issue 2, 2022

CFO social ties to non-CEO senior managers and financial restatements pp. 115-149

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

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

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

Aminah Abdullah and Iqbal Khadaroo

Thank you to reviewers pp. 221-222

The Editors

Volume 52, issue 1, 2022

Financial capacity and the demand for audit quality pp. 1-37

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

Liuchuang Li, Baolei Qi, Ashok Robin and Rong Yang

Formal accountability, perceived accountability and aggressive reporting judgements pp. 67-93

Peipei Pan and Chris Patel

The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report pp. 94-113

Stephen A. Zeff