Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 55, issue 1, 2025

The impact of cost stickiness on income smoothing: evidence from employment protection regulations pp. 1-38

Andrei Filip, Junqi Liu and Daphne Lui

Earnings management by acquiring firms in cash mergers pp. 39-68

Kamran T. Malikov and Alaa Mansour Zalata

Do social ties between two signatory auditors affect audit quality and firm value? pp. 69-104

Xinxian Chen, Jean Jinghan Chen and Jason Zezhong Xiao

Examining an expanded repertoire of finance functions: effects on performance and the moderating role of environmental uncertainty pp. 105-137

Henrik Nielsen, Thomas Toldbod and Thomas Borup Kristensen

Volume 54, issue 7, 2024

Introduction to the 2024 Accounting and Business Research International Accounting Policy Forum pp. 757-759

Mark Clatworthy, Juan Manuel García Lara and Edward Lee

The evolution of fair value measurement pp. 760-774

Joana Cardoso Fontes, Argyro Panaretou and Catherine Shakespeare

The use of institutional theory in social and environmental accounting research: a critical review pp. 775-810

Anna Eitrem, Anita Meidell and Sven Modell

Reflections on the past, present and future of the academic/professional interface in accounting pp. 811-820

Geoffrey Whittington

On the meaning, importance and translation of ‘realised’ pp. 821-849

Christopher Nobes

Volume 54, issue 6, 2024

Why do firms disclose analyst following on their corporate websites? pp. 649-672

Afshad J. Irani and Irene Karamanou

The effect of natural disasters on big bath earnings management of banks: evidence from the 2005 US hurricane season pp. 673-699

Qiurong Yang and Gang Bai

Corporate tax avoidance and trade credit pp. 700-729

Mostafa Monzur Hasan and Ahsan Habib

Short selling pressure and tone management: evidence from regulation SHO pp. 730-755

Ruichang Lu, Tenghui Wang and Xiaojun Zhang

Volume 54, issue 5, 2024

Do generalist CEOs engage in more tax avoidance than specialist CEOs? pp. 525-551

Muhammad Kabir and Harun Rashid

Shared continuing professional development courses and financial statement comparability pp. 552-579

Shijiao Cao, Yongan Xu and Jianqiong Wang

Does high-frequency trading cause stock prices to deviate from fundamental values? pp. 580-613

Michael Jung, Kyung Yoon Kwon and Hyungshin Park

Dividend policy dispute in a context of concessionaire companies: the role of accounting in the case of Spanish Railway Companies (1920–1930) pp. 614-647

Beatriz Santos-Cabalgante, Beatriz Garcia Osma and Domi Romero Fúnez

Volume 54, issue 4, 2024

Integrating contemporary accounting and international business research: progress so far and opportunities for the future pp. 369-391

Salvador Carmona, Igor Filatotchev, Jan Hendrik Fisch and Gilad Livne

Board attributes and companies’ choice of sustainability assurance providers pp. 392-422

Kholod Alsahali, Ricardo Malagueño and Ana Marques

Does a liability of foreignness in liquidity apply to US IPOs? pp. 423-456

Chiara Banti, Gary C. Biddle and Jonathan Jona

Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850 pp. 457-490

Weipeng Yuan and Richard Macve

Cost behaviour and reporting frequency during the COVID-19 outbreak pp. 491-520

Gustav Finne, Jesper Haga and Dennis Sundvik

Thank you to reviewers pp. 521-523

The Editors

Volume 54, issue 3, 2024

Groupthink tendencies in top management teams and financial reporting fraud pp. 255-277

Valerie Li

The scale and scope of the client portfolio and audit quality at the individual auditor level: evidence from China pp. 278-303

Juan Mao, Baolei Qi and Guochang Zhang

Definitions and measures of corporate reputation in accounting and management: commonalities, differences, and future research pp. 304-336

Jochen Bigus, Kieu Phuong Mai Hua and Sascha Raithel

Does product market competition influence annual report readability? pp. 337-368

Dewan Rahman, Muhammad Kabir, Muhammad Jahangir Ali and Barry Oliver

Volume 54, issue 2, 2024

Capital market response to high quality annual reporting: evidence from UK annual report awards pp. 125-167

Justin Chircop, Jacqueline Gagnon and Steven Young

Does public scrutiny on corporate tax decisions affect directors? Effects of responsible (irresponsible) corporate tax practices on director reputation pp. 168-189

Chun Keung (Stan) Hoi, Yun Ke, Qiang Wu and Hao Zhang

Pension plans’ funded status volatility and corporate credit risk pp. 190-223

Tsung-Kang Chen, Yijie Tseng and Ruey-Ching Lin

CEO Facial masculinity and accounting conservatism pp. 224-254

Keval Amin, Cecilia (Qian) Feng, Peng Guo and Hong You

Volume 54, issue 1, 2024

Accounting and Business Research – ESG themed issue pp. 1-2

Mark Clatworthy, Juan Manuel Garcia Lara and Edward Lee

Reducing partner risk: the effect of feedback timing and incentives pp. 3-32

Karen De Meyst, Eddy Cardinaels and Alexandra Van Den Abbeele

Corporate philanthropy as a response to greater tax enforcement pp. 33-54

Le Zhao

Natural disasters and audit fees pp. 55-86

Yumin Karen Zhang Perry, Christofer Adrian, Fang Hu and Cameron Truong

Corporate social responsibility disclosure: a topic-based approach pp. 87-124

Katrin Hummel, Stéphanie Mittelbach-Hörmanseder, Charles H. Cho and Dirk Matten

Volume 53, issue 7, 2023

Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms pp. 723-755

Ting Dong, Milda Tylaite and Ryan Wilson

Does mandatory disclosure of firm’s tax avoidance position affect corporate investment efficiency? pp. 756-789

Khalid Mehmood, Hongbin Tan, Xuedan Tao and Huabing (Barbara) Wang

Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany pp. 790-820

Jesper Banghøy, Jan Marton, Thomas Plenborg and Emmeli Runesson

Accounting firms’ employee satisfaction and audit fees pp. 821-852

Hongkang Xu, Mai Dao and Hua Sun

Volume 53, issue 6, 2023

Auditor pricing of abnormal income from sales of available for sale securities: evidence from the banking industry pp. 611-645

Adam J. Greiner, Mark J. Kohlbeck and Thomas J. Smith

Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative? pp. 646-670

Jie Sun, Fangyuan Yin, Edward Altman and Lewis Makosa

Disclosure of value-based performance measures: evidence from German listed firms pp. 671-698

Christian Brück, Thorsten Knauer and Anja Schwering

How do bank managers forecast the future in the shadow of the past? An examination of expected credit losses under IFRS 9 pp. 699-722

Ning Du, Alessandra Allini and Marco Maffei

Volume 53, issue 5, 2023

Introduction pp. 505-507

Robert Hodgkinson

Accounting for resilience: the role of the accounting professions in promoting resilience pp. 508-536

Layla Branicki, Stephen Brammer, Martina Linnenluecke and David Houghton

‘Accounting for resilience: the role of the accounting professions in promoting resilience' A practitioner view pp. 537-540

Catherine Burnet

Tax systems: adaptability and resilience during a global pandemic pp. 541-560

Stephen Daly

‘Tax systems: adaptability and resilience during a global pandemic’ A practitioner view pp. 561-564

Caroline Miskin

Access to finance: adaptability and resilience during a global pandemic pp. 565-579

Thorsten Beck

‘Access to finance: adaptability and resilience during a global pandemic’ A practitioner view pp. 580-582

Roslyn Gamsa

The Covid-19 pandemic and management controls pp. 583-607

Hoa Ho, Christian Hofmann and Nina Schwaiger

‘The Covid-19 pandemic and management controls’ A practitioner view pp. 608-610

Tristan Price

Volume 53, issue 4, 2023

The minimum wage and corporate tax avoidance pp. 379-415

Xiaoxi Li, Chee Yeow Lim and Yanping Xu

Capital budgeting and managerial empire building pp. 416-438

Katrin Weiskirchner-Merten

The determinants and value-relevance of voluntary disclosure of supply chain information pp. 439-477

Charlie X. Cai, Fei Teng, Xue Xia and Yu Xin

The effect of pay disparities within top management on conservative reporting pp. 478-504

Mahmoud Gad, Trang Nguyen and Mariano Scapin

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