Accounting and Business Research

1996 - 2026

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
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Demand for sustainability disclosures: evidence from web-tracking data of CSRD reports pp. 365-397: Lea Hagemeier and Maximilian A. Müller
Earnings patterns and CEO contractual outcomes pp. 398-428: Jagadison K. Aier, Jian Cao, Zhanel DeVides and Ki Kyung Song
Do consumers vote with their feet? The effect of negative ESG news on consumer store visits pp. 429-462: Albert Tsang, Yi Xiang and Shuo Yan
Strategic factors and the use of risk analysis techniques in strategic investment decisions pp. 463-491: Jari Huikku, Jouko Karjalainen and Tomi Seppälä
Level 3 fair values for financial instruments: relevance or reliability? Evidence from a conjoint analysis pp. 492-520: Stephanie Jana and Martin Schmidt

How do bank lenders use borrowers’ financial statements? Evidence from a survey of Japanese banks pp. 183-215: Takuma Kochiyama, Ryosuke Nakamura and Akinobu Shuto
CEO charity involvement and corporate performance in promoting stakeholders’ interest pp. 216-253: Eddy Cardinaels, Yu Flora Kuang and Jingwen Zhang
Managerial ability, ESG and credit ratings pp. 254-292: Shirin Yusupova, Grant Richardson and Meiting Lu
The institutionalization of the balance sheet approach in standard setting pp. 293-330: Jivas Chakravarthy and Nargiz Goloshchapova
ESG rating divergence, investor heterogeneity and cost of equity capital pp. 331-362: Chunhui Dong, Xingqi Fu and Jianling Wang
Thank you to reviewers pp. 363-364: The Editors

Does auditor quality enhance CSR disclosure? pp. 1-40: Jimmy Lee, Chee Yeow Lim, Gerald J. Lobo and Yanping Xu
From no materiality to double materiality: a long-run conceptual analysis of corporate reporting regulation pp. 41-68: Christopher Nobes
The relation between conditional conservatism and managerial herding: evidence from M&A waves pp. 69-98: Claudia Imperatore and Gabriel Pundrich
CEO social capital and the readability of 10-K reports pp. 99-139: Kiet Tuan Duong, Mohamed Elmahgoub, Silvia Gaia and Kamran T. Malikov
Strategic alliances and analysts’ forecasting performance pp. 140-181: Ping-Sheng Koh, Yanxin Luo, Zhiming Ma and Yaping Wang

Are family firms less audit-risky? Analysing audit fees, hours and rates pp. 723-749: Menachem Abudy, Eli Amir and Efrat Shust
The impact of the JOBS act on the costs of going public: evidence from long-term audit costs pp. 750-779: Sudip Gupta, Joseph A. Micale, Ashok Robin and Rong Yang
Beyond the street EPS surprise – when ‘other surprises’ matter in explaining earnings announcement returns pp. 780-811: Pawel Bilinski
Government influence and the use of taxable income in CEO compensation pp. 812-844: Mengyao Cheng, Shijun Cheng, Yifeng Shen and Jiaxing You

Varied international practice in accounting for extractive activities pp. 605-638: Christian Stadler and Christopher Nobes
Corporate governance, firm strategy disclosure, and executive compensation pp. 639-667: Anna Agapova and Nikanor Volkov
Escaping ‘Groundhog Day’: the transformative possibilities of reconceptualising audit pp. 668-692: Christopher Humphrey, Brendan O’Dwyer and Martin Martinoff
Voluntary forward-looking disclosures and default risk pricing pp. 693-721: Can Chen, Minghai Wei, Hao Zhang and Jijie Yan

Introduction to the 2025 Accounting and Business Research International Accounting Policy Forum pp. 479-482: Mark Clatworthy, Juan Manuel García Lara, Edward Lee and John Boulton
Audit failures: why they occur and some suggestions for reducing them pp. 483-506: Mark Defond and Jieying Zhang
‘Audit failures: why they occur and some suggestions for reducing them' - A practitioner view pp. 507-509: Panos Prodromides
Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction pp. 510-537: Maria Correia
‘Accounting and corporate failure: the evolving role of accounting information in bankruptcy prediction’ - A practitioner view pp. 538-541: John Boulton
Accounting is the language of sustainability: a measurement framework for carbon accounting pp. 542-560: Peter Easton, George Ruch and Gary Taylor
‘Accounting is the language of sustainability’ - A practitioner view pp. 561-566: Vincent Papa
Standard setting for sustainability reporting pp. 567-599: Leslie Hodder and Katherine Schipper
Standard setting for sustainability reporting - A European perspective pp. 600-603: Begoña Giner

Taming the dragon: stock exchange comment letters and earnings volatility pp. 355-388: Yao Yao, Bin Li, Bo Qin and Xing Yang
Non-Big 6 audit firms’ access to external resources through inter-organisational relationships pp. 389-425: Jeff Boone, Lele Chen and Juan Mao
Enhancing auditors’ professional skepticism through nudges: an eye-tracking experiment pp. 426-444: Jean-François Gajewski, Marco Heimann, Pierre-Majorique Léger and Prince Teye
The predictive ability of share-based compensation expense pp. 445-478: Alaa Alhaj-Ismail and Sami Adwan

Credibility-enhancing tactics for social media corporate disclosures pp. 247-270: Wei Sun
Using legitimacy strategies to secure organisational survival over time: the case of EFRAG pp. 271-301: Kirstin Becker, Ulfert Gronewold and Katharina Weiß
Mythmaking in audit regulation: the Canadian initiative on ‘enhancing audit quality’ pp. 302-329: Simon Dermarkar, Anna Samsonova-Taddei and Yves Gendron
Investor cognitive engagement with earnings information: evidence from pupillary response pp. 330-354: Amanda Badger, Siqi Li and Savannah Wei Shi

Manipulative overconfidence and the cost of unbiased reporting pp. 139-155: Nikolaj Niebuhr Lambertsen
Stock market openness and audit fees: evidence from the inclusion of China A-shares in the MSCI emerging markets index pp. 156-187: Rongli Yuan, Lisha Luo-Yang and Shengjie Xia
Multiple large shareholders and cost stickiness: evidence from China pp. 188-216: Bo Zhang, Heyu Geng, Ruixue Zhou and Limei Yang
Transformational leadership style and holistic accountability mechanisms in not-for-profit organisations pp. 217-243: Graeme Harrison, Jinhua Chen and Lu Jiao
Thank you to reviewers pp. 244-245: The Editors

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