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.
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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
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