Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 47, issue 7, 2017

The effects of performance report layout on managers’ subjective evaluation judgments pp. 731-751

Victor Maas and Niels Verdoorn

The impact of revolving door practice and policy on nonprofessional investors’ perceptions of auditor independence pp. 752-779

Reginald Wilson

Effects of audit partners on clients’ business risk disclosure pp. 780-809

Hironori Fukukawa and Hyonok Kim

The interaction effects of firm and partner tenure on audit quality pp. 810-830

Josep Garcia-Blandon and Josep Maria Argiles-Bosch

Regulatory incentives and financial reporting quality in public healthcare organisations pp. 831-855

Margaret J. Greenwood, Richard M. Baylis and Lei Tao

Editorial Board pp. ebi-ebi

The Editors

Volume 47, issue 6, 2017

On the conceptual foundations of financial reporting pp. 617-632

Ilia D. Dichev

Audit committees’ social capital and financial reporting quality pp. 633-672

Nieves Carrera, Tashfeen Sohail and Salvador Carmona

Accounting narratives and impression management on social media pp. 673-694

Jessica H. Yang and Siwen Liu

Does obfuscating excessive CEO pay work? The influence of remuneration report readability on say-on-pay votes pp. 695-729

Reggy Hooghiemstra, Yu Flora Kuang and Bo Qin

Volume 47, issue 5, 2017

Introduction pp. 471-472

Robert Hodgkinson

Why regulate private firm disclosure and auditing? pp. 473-502

Michael Minnis and Nemit Shroff

‘Different approaches to regulating private company financial reporting’: a practitioner’s view pp. 503-505

Filippo Poli

Private company finance and financial reporting pp. 506-537

Ole-Kristian Hope and Dushyantkumar Vyas

‘Private company finance and financial reporting: what do we know?’: a practitioner’s view pp. 538-539

David Blair

The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study pp. 540-563

Joachim Gassen

‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view pp. 564-564

The Editors

Auditing private companies: what do we know? pp. 565-584

Ann Vanstraelen and Caren Schelleman

‘Auditing private companies’: a practitioner view pp. 585-587

Danielle Stewart

Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement pp. 588-612

Paolo Quattrone

Embracing ambiguity in management control and decision-making processes: a response pp. 613-615

Tristan Price

Volume 47, issue 4, 2017

The contents of assurance statements for sustainability reports and information asymmetry pp. 369-400

Stephan Fuhrmann, Christian Ott, Elisabeth Looks and Thomas W. Guenther

The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850) pp. 401-430

Weipeng Yuan, Richard Macve and Debin Ma

Understanding investors’ reliance on disclosures of nonfinancial information and mitigating mechanisms for underreliance pp. 431-454

Lei Dong

The influence of textual presentation order and graphical presentation on the judgements of non-professional investors pp. 455-470

Andreas Hellmann, Chiing Yeow and Lurion De Mello

Volume 47, issue 3, 2017

Public re-release of going-concern opinions and market reaction pp. 237-267

Sarfraz A. Khan, Gerald Lobo and Emeka T. Nwaeze

Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital pp. 268-312

Francesco Mazzi, Paul Andre, Dionysia Dionysiou and Ioannis Tsalavoutas

Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension pp. 313-343

Emer Curtis and Breda Sweeney

Transformative change towards sustainability: the interaction between organisational discourses and organisational practices pp. 344-368

Venkateshwaran Narayanan and Carol Adams

Volume 47, issue 2, 2017

Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’? pp. 123-143

Mark Billings, Christopher O’Brien, Margaret Woods and Dev Vencappa

The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations pp. 144-171

Michael Burkert, Franz Michael Fischer, Florian Hoos and Karl Schuhmacher

Capital reduction case law decisions and the development of the capital maintenance doctrine in late-nineteenth-century England pp. 172-190

A.J. Arnold

The effect of financial leverage on real and accrual-based earnings management pp. 191-236

Seraina Anagnostopoulou and Andrianos Tsekrekos

Volume 47, issue 1, 2017

Are international accounting standards more credit relevant than domestic standards? pp. 1-29

Annita Florou, Urska Kosi and Peter F. Pope

Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting pp. 30-63

Christopher Humphrey, Brendan O’Dwyer and Jeffrey Unerman

On the IASB’s construction of legitimacy – the case of the agenda consultation project pp. 64-90

Christoph Pelger and Nicole Spieß

Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management pp. 91-121

Elisabetta Ipino and Antonio Parbonetti

Volume 46, issue 7, 2016

Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe pp. 703-730

Mário Marques and Carlos Pinho

Do corporate tax cuts increase investments? pp. 731-759

Laura Dobbins and Martin Jacob

From compromise to concept? – a review of ‘other comprehensive income’ pp. 760-783

Dominic Detzen

Aiming for global accounting standards: the international accounting standards board, 2001–2011 pp. 784-785

Alisdair Dobie

Robert Henry Parker, 1932–2016 pp. 786-788

Christopher Nobes

Editorial Board pp. ebi-ebi

The Editors

Volume 46, issue 6, 2016

Optimism and auditor liability pp. 577-600

Jochen Bigus

Stakeholder perceptions of performance audit credibility pp. 601-619

Warwick Funnell, Margaret Wade and Robert Jupe

Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices pp. 620-664

Shamima Haque, Craig Deegan and Robert Inglis

The environmental disclosures of the electricity generation industry: a global perspective pp. 665-701

Bakhtiar Alrazi, Charl de Villiers and Chris J. Van Staden

Volume 46, issue 5, 2016

Introduction pp. 451-452

Robert Hodgkinson

Strategies for M&As: when is acquisition the right mode to grow? pp. 453-462

Laurence Capron

‘Strategies for M&As: when is acquisition the right mode to grow?’ A practitioner’s view pp. 463-466

Steve Webster

How far does financial reporting allow us to judge whether M&A activity is successful? pp. 467-499

Christina Dargenidou, Alan Gregory and Shan Hua

'How far does financial reporting allow us to judge whether M&A activity is successful?': A practitioner view pp. 500-500

The Editors

Historical perspectives on accounting for M&A pp. 501-524

Amir Amel-Zadeh, Geoff Meeks and J. Gay. Meeks

‘Historical perspectives on accounting for M&A’: a practitioner view pp. 525-527

Liesel Knorr

Reflections on M&A accounting from AOL’s acquisition of Time Warner pp. 528-541

Paul M. Healy

‘Reflections on M&A accounting from AOL’s acquisition of Time Warner’: a practitioner view pp. 542-544

Gunnar Miller

IFRS -- 10 years later pp. 545-571

Ray Ball

‘IFRS -- ten years later’: a standard-setter’s view pp. 572-576

Mary B. Tokar

Volume 46, issue 4, 2016

The role of corporate governance in shaping accruals manipulation prior to acquisitions pp. 327-364

Nico Lehmann

Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions? pp. 365-389

Muhammad Kaleem Zahir-ul-Hassan, Reinald A. Minnaar and Ed Vosselman

Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government pp. 390-421

Noel Hyndman and Mariannunziata Liguori

Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies pp. 422-449

Domenico Campa and Ray Donnelly

Volume 46, issue 3, 2016

Loss persistence and returns in the UK pp. 221-242

Wei Jiang, Nuno Soares and Andrew W. Stark

The construction of persuasiveness of self-assessment-based post-completion auditing reports pp. 243-277

Jari Huikku and Kari Lukka

The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry pp. 278-302

Paul Klumpes, Iliya Komarev and Konstantinos Eleftheriou

Strategy implementation as fantasising -- becoming the leading bank pp. 303-325

Pasi Sajasalo, Tommi Auvinen, Tuomo Takala, Marko Järvenpää and Teppo Sintonen

Volume 46, issue 2, 2016

Problem directors on the audit committee and financial reporting quality pp. 121-144

Ahsan Habib and Md. Borhan Uddin Bhuiyan

Determinants and implications of long audit reporting lags: evidence from China pp. 145-166

K. Hung Chan, Vivian Wei Luo and Phyllis L.L. Mo

Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure pp. 167-195

Charl de Villiers and Ana Marques

Corporate reporting on the Internet and the expectations gap: new face of an old problem pp. 196-220

Richard T. Fisher and Samuel T. Naylor

Volume 46, issue 1, 2016

Editorial pp. 1-2

Mark Clatworthy, Juan Manuel García Lara and Edward Lee

When do stock analysts find bond rating changes informative? pp. 3-30

Boochun Jung, Konduru Sivaramakrishnan and Naomi Soderstrom

Investor relations, information asymmetry and market value pp. 31-50

Vineet Agarwal, Richard J. Taffler, Xijuan Bellotti and Elly A. Nash

Auditor-provided tax services and stock price crash risk pp. 51-82

Ahsan Habib and Mostafa Monzur Hasan

The emergence of >IR> pp. 83-115

N. Rowbottom and J. Locke

The Cadbury Committee, a history pp. 116-117

Chris Mallin

Financial Reporting and Business Communication, Twentieth Annual Conference University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers pp. 118-119

Mike Jones and Richard Slack