Accounting and Business Research

1996 - 2022

Current editor(s): Vivien Beattie

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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

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

Liansheng Wu and Jason Zezhong Xiao

Auditing research using Chinese data: what’s next? pp. 622-635

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

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

Wei Li, Huilong Liu and Xizi Wang

Does access to developed audit markets improve home audit quality? Evidence from China pp. 707-743

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

Lufei Ruan and Haiyan Zhang

Do professional risk funds affect audit quality? pp. 777-799

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

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

Yingwen Deng, Lu Xie, Min Zhang and Yaqian Wu

Volume 51, issue 5, 2021

Introduction pp. 457-458

Robert Hodgkinson

The financial reporting system – what is it? pp. 459-480

Michael Power

‘The financial reporting system’ – a practitioner view pp. 481-483

Mark Babington

Preparers and the financial reporting system pp. 484-507

Sarah McVay and Brandon Szerwo

‘Preparers and the financial reporting system’ – a practitioner view pp. 508-510

Julia Wilson

The role of users’ engagement in shaping financial reporting: should activists target accounting more? pp. 511-544

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

Jonathan Ford

The art of conversation: the expanded audit report pp. 548-581

Miguel Minutti-Meza

‘The art of conversation: the expanded audit report’ – a practitioner view pp. 582-584

Allister Wilson

Volume 51, issue 4, 2021

Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts pp. 307-346

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

Grant Richardson, Grantley Taylor, Ivan Obaydin and Mostafa Monzur Hasan

Short selling prior to going concern disclosures pp. 390-420

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

Andrei Filip, Alessandro Ghio and Luc Paugam

Volume 51, issue 3, 2021

Special section editorial: Enforcement of financial reporting pp. 237-245

Stergios Leventis and Christopher Humphrey

Someone else’s problem? The IFRS enforcement field in Europe pp. 246-270

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

Catalin Nicolae Albu, Nadia Albu and Sebastian Hoffmann

Value and profit; an introduction to measurement in financial reporting pp. 298-302

Andrew Lennard

Thank you to reviewers pp. 303-305

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

K. Hung Chan, Yingwen Guo and Phyllis Lai Lan Mo

Industry competition and non-GAAP disclosures pp. 156-184

Helena Isidro and Ana Marques

Big baths and CEO overconfidence pp. 185-205

Jochen Pierk

The role of institutional investors in post-earnings announcement drift: evidence from China pp. 206-236

Guilong Cai, Bingxuan Lin, Minghai Wei and Xiaowei Xu

Volume 51, issue 1, 2021

Pay regulation – is more better? pp. 1-35

Jenny Chu, Aditi Gupta and Gilad Livne

Corporate social responsibility reporting in China: political, social and corporate influences pp. 36-64

Sepideh Parsa, Narisa Dai, Ataur Belal, Teng Li and Guliang Tang

CEO inside debt, income smoothing, and stock price informativeness pp. 65-95

Sydney Qing Shu

Embedded value reporting quality and credit risk: evidence from life insurance companies pp. 96-125

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

Richard Macve

A half-century of Accounting and Business Research: the impact on the study of international financial reporting pp. 693-701

Christopher Nobes

Editing Accounting and Business Research 1994–2006: the transition years in retrospect pp. 702-712

Ken Peasnell

Accounting and Business Research 2006–2012: reshaping the visibility pp. 713-720

Pauline Weetman

Volume 50, issue 6, 2020

The monitoring role of the financial press around corporate announcements pp. 539-573

Nikolaos Tsileponis, Konstantinos Stathopoulos and Martin Walker

Causal ambiguity: shape-flip between product market competition at industry level and voluntary disclosure pp. 574-607

Susana Gago Rodríguez, Bing Guo, Gilberto Marquez Illescas and Manuel Núñez Nickel

Corporate tax avoidance and mutual fund ownership pp. 608-635

Thomas Doellman, Fariz Huseynov, Tareque Nasser and Sabuhi Sardarli

A History of Corporate Financial Reporting in Britain pp. 636-639

Geoffrey Whittington

Volume 50, issue 5, 2020

Introduction pp. 399-400

Robert Hodgkinson

Real effects of financial reporting and disclosure on innovation pp. 401-421

Ana Simpson and Ane Tamayo

‘Real effects of financial reporting and disclosure on innovation’– a practitioner view pp. 422-424

Steve Cooper

Reporting matters: the real effects of financial reporting on investing and financing decisions pp. 425-442

Catherine Shakespeare

‘Reporting Matters: the real effects of financial reporting on investing and financing decisions’ - a practitioner view pp. 443-447

Karl Holmes

The real effects of financial reporting on pay and incentives pp. 448-469

John E. Core

‘The real effects of financial reporting on pay and incentives’ – a practitioner view pp. 470-473

Peter Smith

The real effects of a new accounting standard: the case of IFRS 15 Revenue from Contracts with Customers pp. 474-503

Christopher J. Napier and Christian Stadler

‘The real effects of a new revenue accounting standard’- a practitioner view pp. 504-506

Richard Veysey

Acting in the public interest: accounting for the vulnerable pp. 507-534

John Burns and Stephen Jollands

‘Acting in the public interest: accounting for the vulnerable’ – a practitioner view pp. 535-537

Nicki Deeson

Volume 50, issue 4, 2020

Corporate tax reforms and tax-motivated profit shifting: evidence from the EU pp. 309-341

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

María J. Sánchez-Expósito and David Naranjo-Gil

Accounting and Business Research: the first 50 years, 1970–2019 pp. 360-395

Stephen A. Zeff and Thomas R. Dyckman

Thank you to reviewers pp. 396-398

The Editors

Volume 50, issue 3, 2020

Insider trading restrictions and earnings management pp. 205-237

Beatriz Garcia Osma, Elvira Scarlat and Karin Shields

Accounting for fixed assets and investment efficiency: a real options framework pp. 238-268

Lufei Ruan

Bank accounting regulations, enforcement mechanisms, and financial statement informativeness: cross-country evidence pp. 269-304

Augustine Duru, Iftekhar Hasan, Liang Song and Yijiang Zhao

Call for Papers pp. 305-308

The Editors

Volume 50, issue 2, 2020

Debt covenant slack and ex-post conditional accounting conservatism pp. 111-134

Bong Hwan Kim

Accounting quality and the choice of borrowing base restrictions in debt contracts pp. 135-178

Sunay Mutlu

The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments pp. 179-202

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

The Editors

Volume 50, issue 1, 2020

50 years of Accounting and Business Research pp. 1-5

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

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

Jennifer Howard and Praveen Sinha

Deprivation, social class and social mobility at Big Four and non-Big Four firms pp. 61-109

Catriona Paisey, Nick Paisey, Heather Tarbert and Betty (H. T.) Wu