Accounting and Business Research
1996 - 2022
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 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
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