Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 52, issue 7, 2022

Opinion-shopping: firm versus partner-level evidence pp. 773-814

Beatriz Garcia Osma, Belén Gill-de-Albornoz Noguer, Elena De Las Heras Cristóbal and Simona Rusanescu

Investor protection and audit fees: evidence from the E-interaction platform in China pp. 815-837

Yurou Liu

IFRS convergence and international trade: evidence from China pp. 838-864

Lu Xie, Min Zhang and Shengbao Zhai

Performance measurement systems, hierarchical accountability and enabling control pp. 865-889

Mikael Cäker, Sven Siverbo and Johan Åkesson

Volume 52, issue 6, 2022

Accounting for intangible assets: suggested solutions pp. 601-630

Richard Barker, Andrew Lennard, Stephen Penman and Alan Teixeira

Discussion of ‘Accounting for intangible assets: suggested solutions’ pp. 631-640

Niclas Hellman

Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk pp. 641-679

Minyue Dong and Romain Oberson

Discussion of ‘Moving toward the expected credit loss model under IFRS 9: Capital Transitional Arrangement and bank systematic risk' pp. 680-689

Araceli Mora

The impact of the adoption of IFRS 11 on the comparability of accounting information pp. 690-726

Raquel Wille Sarquis, Ariovaldo dos Santos, Isabel Lourenço and Guillermo Oscar Braunbeck

Discussion of ‘The impact of the adoption of IFRS 11 on the comparability of accounting information’ pp. 727-733

Katherine Schipper

Multi-mode standardisation and comparability: Norway's failed attempt to adopt the IFRS for SMEs pp. 734-764

Anna Alon, Geir Haaland and Kjell Ove Røsok

Discussion of ‘Multi-mode standardisation and comparability: Norway’s failed attempt to adopt the IFRS for SMEs’ pp. 765-772

Frank Thinggaard

Volume 52, issue 5, 2022

Introduction pp. 479-481

Robert Hodgkinson

Why do accounting issues end up in the ‘too difficult’ box? pp. 482-506

Katherine Schipper

‘Why do accounting issues end up in the “too difficult” box?’ A practitioner view pp. 507-509

Hans Hoogervorst

Insurance: in or out of the ‘too difficult’ box? pp. 510-535

Sudipta Basu and Martin Grace

‘Insurance: in or out of the “too difficult” box?’ A practitioner view pp. 536-539

Jo Clube

Does every accounting issue need a solution? pp. 540-561

Katharina Hombach and Thorsten Sellhorn

‘Does Every Accounting Issue Need a Solution?’ A practitioner view pp. 562-564

Doug King

Accounting standards: the ‘too difficult’ box – the next big accounting issue? pp. 565-577

Mary E. Barth

‘Accounting standards: the “too difficult” box - the next big accounting issue?’ A practitioner view pp. 578-581

Veronica Poole

Accounting in the Anthropocene: A roadmap for stewardship pp. 582-596

Jan Bebbington and Andy Rubin

‘Accounting in the Anthropocene’: A practitioner view pp. 597-599

Richard Spencer

Volume 52, issue 4, 2022

Value relevance of excess return on pension assets and pension OCI components pp. 347-376

Kun Yu

Regulatory sanction risk and going-concern reporting practices: evidence for privately held firms pp. 377-416

Stefan Sundgren and Tobias Svanström

The effect of boilerplate language on nonprofessional investors’ judgments pp. 417-442

Ozlem Arikan

When the supply side of a management accounting innovation fails – the case of beyond budgeting in Sweden pp. 443-478

Christian Ax and Elin Ax

Volume 52, issue 3, 2022

The effect of international subsidiaries on voluntary disclosure - evidence from natural disasters pp. 223-253

David Oesch and Felix Urban

The differential effect of accrual-based and real earnings management on audit fees: international evidence pp. 254-290

Ahrum Choi, Eugenia Y. Lee, Sunyoung Park and Byungcherl Charlie Sohn

Can mandatory dual audit reduce the cost of equity? Evidence from China pp. 291-320

Rui Zhang, Raymond M. K. Wong, Agnes W. Y. Lo and Gaoliang Tian

Accounting, publicity and class conflict in Victorian Britain pp. 321-346

John Richard Edwards

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