Accounting and Business Research

1996 - 2021

Current editor(s): Vivien Beattie

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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

Volume 49, issue 7, 2019

Market valuations of bargain purchase gains: are these true gains under IFRS? pp. 753-784

Marwa Elnahass and Leonidas Doukakis

Do voluntary disclosures of product and business expansion plans impact analyst coverage and forecasts? pp. 785-817

Guanming He, David Marginson and Xixi Dai

On the nonlinear relation between product market competition and earnings quality pp. 818-846

Ying Guo, Boochun Jung and Yanhua Sunny Yang

Financial derivatives and bank risk: evidence from eighteen developed markets pp. 847-874

Xing Huan and Antonio Parbonetti

Volume 49, issue 6, 2019

Conservatism in debt contracting: theory and empirical evidence pp. 619-647

Fernando Penalva and Alfred Wagenhofer

The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study pp. 648-681

Michael Peel

Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses pp. 682-725

Noor Hashim, Weijia Li and John O'Hanlon

Bank loan loss accounting and its contracting effects: the new expected loss models pp. 726-752

Begoña Giner and Araceli Mora

Volume 49, issue 5, 2019

Introduction pp. 475-476

Robert Hodgkinson

Financial scandals: a historical overview pp. 477-499

Steven Toms

‘Financial scandals: a historical overview’: a practitioner view pp. 500-502

Gillian Tett

21st century scandals: towards a risk approach to financial reporting scandals pp. 503-535

Kees Camfferman and Jacco L. Wielhouwer

‘21st century scandals: towards a risk approach to financial reporting scandals’: a practitioner view pp. 536-539

Bridget Gandy

Why do auditors fail? What might work? What won’t? pp. 540-561

John C. Coffee

‘Why do auditors fail? What might work? What won't?’: a practitioner view pp. 562-564

Michael Izza

Corporate tax avoidance: is tax transparency the solution? pp. 565-583

Lynne Oats and Penelope Tuck

‘Corporate tax avoidance: is tax transparency the solution?’: a practitioner view pp. 584-586

Richard Murphy

Fad or future? Automated analysis of financial text and its implications for corporate reporting pp. 587-615

Craig Lewis and Steven Young

‘Fad or future? Automated analysis of financial text and its implications for corporate reporting’: a practitioner view pp. 616-618

Sallie Pilot

Volume 49, issue 4, 2019

Auditor choice and information asymmetry: evidence from international syndicated loans pp. 365-399

Zhiming Ma, Derrald Stice and Rencheng Wang

Options trades, short sales and real earnings management pp. 400-427

Christian Mellado-Cid, Surendranath R. Jory and Thanh N. Ngo

Constructing institutional performance: a multi-level framing perspective on performance measurement and management pp. 428-453

Sven Modell

Sharing corporate tax knowledge with external advisers pp. 454-473

Pernill van der Rijt, John Hasseldine and Kevin Holland

Volume 49, issue 3, 2019

Do auditors constrain intertemporal income shifting in private companies? pp. 245-270

Henrik Höglund and Dennis Sundvik

Accounting quality in railway companies during the nineteenth and twentieth centuries: the case of Spanish NORTE and MZA pp. 271-304

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

Strategic distortions in analyst forecasts in the presence of short-term institutional investors pp. 305-341

Pawel Bilinski, Douglas Cumming, Lars Hass, Konstantinos Stathopoulos and Martin Walker

Corporate profitability and effective tax rate: the enforcement effect of large taxpayer units pp. 342-361

Sandria N. Tennant and Marlon R. Tracey

Thank you to reviewers pp. 362-363

The Editors

Volume 49, issue 2, 2019

Overvaluation and earnings management: Does the degree of overvaluation matter? pp. 121-146

Chau Duong and Gioia Pescetto

The use of earnings and operations management to avoid credit rating downgrades pp. 147-180

Paula Hill, Adriana Korczak and Shuo Wang

Does it pay to remediate? An analysis of the internal and external benefits of remediation pp. 181-205

Robert Felix and Amanda Wilford

Users’ legitimacy perceptions about standard-setting processes pp. 206-243

Sylvain Durocher, Anne Fortin, Alessandra Allini and Claudia Zagaria

Volume 49, issue 1, 2019

Processes of auditability in sustainability assurance – the case of materiality construction pp. 1-27

Mary Canning, Brendan O’Dwyer and George Georgakopoulos

Audit exemptions and compliance with tax and accounting regulations pp. 28-67

Jeff Downing and John Christian Langli

Do measurement-related fair value disclosures affect information asymmetry? pp. 68-94

Skrålan Vergauwe and Ann Gaeremynck

Big Data and changes in audit technology: contemplating a research agenda pp. 95-119

George Salijeni, Anna Samsonova-Taddei and Stuart Turley