Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Volume 44, issue 6, 2014

Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants pp. 603-629

Rania Kamla

Epistemic commitment and cognitive disunity toward fair-value accounting pp. 630-655

Sylvain Durocher and Yves Gendron

Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization pp. 656-675

Yu-Lin Chen

Volume 44, issue 5, 2014

Does consistency in management control systems design choices influence firm performance? An empirical analysis pp. 497-522

Maleen Z. Gong and Aldónio Ferreira

Using corporate social responsibility performance to evaluate financial disclosure credibility pp. 523-544

Lei Wang and Brad Tuttle

Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type pp. 545-571

Michael Peel

The audit expectation gap: existence, causes, and the impact of changes pp. 572-601

Klaus Ruhnke and Martin Schmidt

Volume 44, issue 4, 2014

Introduction pp. 347-348

Robert Hodgkinson

The role of revenue recognition in performance reporting pp. 349-379

Alfred Wagenhofer

Discussion of 'The role of revenue recognition in performance reporting' by Alfred Wagenhofer (2014) pp. 380-382

Bob Laux

Performance measurement: an investor's perspective pp. 383-406

Charles Lee

Discussion of 'Performance measurement: an investor's perspective' by Charles Lee (2014) pp. 407-409

Nick Anderson

Earnings presentation effects on manager reporting choices and investor decisions pp. 410-438

Robert Libby and Scott A. Emett

Discussion of 'Earnings presentation effects on manager reporting choices and investor decisions' by Robert Libby and Scott Emett (2014) pp. 439-443

Kathryn Cearns

The drivers, consequences and policy implications of non-GAAP earnings reporting pp. 444-465

Steven Young

Discussion of 'The drivers, consequences and policy implications of non-GAAP earnings reporting' by Steven Young (2014) pp. 466-468

Gunnar Miller

Digitisation, 'Big Data' and the transformation of accounting information pp. 469-490

Alnoor Bhimani and Leslie Willcocks

Discussion of 'Digitisation, 'Big Data' and the transformation of accounting information' by Alnoor Bhimani and Leslie Willcocks (2014) pp. 491-495

Rick Payne

Volume 44, issue 3, 2014

The perceived credibility of forward-looking performance disclosures pp. 227-259

Vasiliki Athanasakou and Khaled Hussainey

Transfer pricing as a tax compliance risk pp. 260-279

Sven P. Jost, Michael Pfaffermayr and Hannes Winner

Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press pp. 280-314

Christian Ott, Ulrike Schmidt and Thomas Guenther

Boundary spanning and gatekeeping roles of UK audit committees pp. 315-343

Vivien Beattie, Stella Fearnley and Tony Hines

The Routledge companion to accounting communication pp. 344-346

Richard Slack

Volume 44, issue 2, 2014

The societal relevance of management accounting: An introduction to the special issue pp. 83-103

Sven Modell

In our ivory towers? The research-practice gap in management accounting pp. 104-143

Basil Tucker and Lee Parker

The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises pp. 144-180

Pimsiri Chiwamit, Sven Modell and Chun Lei Yang

The 'performativity thesis' and its critics: Towards a relational ontology of management accounting pp. 181-203

Ed Vosselman

Relevant interventionist research: balancing three intellectual virtues pp. 204-220

Kari Lukka and Petri Suomala

Volume 44, issue 1, 2014

Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts pp. 1-40

Oksana Kim and Matt Pinnuck

The (mis)fit between the profile of internal auditors and internal audit activities pp. 41-62

Gerrit Sarens and Rita Lamboglia

Mandatory IFRS adoption and the cost of debt in Italy and UK pp. 63-82

Nicola Moscariello, Len Skerratt and Michele Pizzo

Volume 43, issue 6, 2013

Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism pp. 579-604

Richard Barker and Anne McGeachin

Prioritising disclosures in the annual report pp. 605-635

Thomas Riise Johansen and Thomas Plenborg

The pricing of initial audit engagements by big 4 and leading mid-tier auditors pp. 636-659

Michael Peel

Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models pp. 660-682

Yun Shen and Andrew W. Stark

The failure and the future of accounting: Strategy, stakeholders, and business value pp. 683-685

Stergios Leventis

Volume 43, issue 5, 2013

Challenging the reliability of comparables under profit-based transfer pricing methods pp. 483-505

Alessandro Mura, Clive Emmanuel and Francesco Vallascas

The control dynamics of outsourcing involving an early-stage firm pp. 506-529

Jim Rooney and Suresh Cuganesan

The role of disaggregation of earnings in stock valuation and earnings forecasting pp. 530-557

Pengguo Wang

Volatility of accounting earnings pp. 558-578

Steve Yu Shuo Su

Volume 43, issue 4, 2013

Editorial pp. 259-259

Vivien Beattie and Pauline Weetman

Introduction pp. 260-261

Robert Hodgkinson

The objectives of financial reporting: a historical survey and analysis pp. 262-327

Stephen A. Zeff

Financial reporting and firm valuation: relevance lost or relevance regained? pp. 329-358

Luzi Hail

Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013) pp. 359-361

Peter Elwin

The role of financial reporting in debt contracting and in stewardship pp. 362-383

Lakshmanan Shivakumar

Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013) pp. 384-385

Trevor Pitman

What do we know about the role of financial reporting in debt contracting and debt covenants? pp. 386-417

Peter Taylor

Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making pp. 418-441

David J. Cooper and Wayne Morgan

Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013) pp. 442-444

David Nussbaum

How far can we trust earnings numbers? What research tells us about earnings management pp. 445-481

Martin Walker

Volume 43, issue 3, 2013

Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants pp. 163-204

Martin Glaum, Peter Schmidt, Donna L. Street and Silvia Vogel

Client employment of previous auditors: shareholders’ views on auditor independence pp. 205-224

Eleanor Dart and Roy Chandler

Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39? pp. 225-258

John O'Hanlon

Volume 43, issue 2, 2013

The continued survival of international differences under IFRS pp. 83-111

Christopher Nobes

The impact of perceived ethical intensity on audit-quality-threatening behaviours pp. 112-137

Breda Sweeney, Bernard Pierce and Donald F. Arnold

Audit report lags in the Belgian non-profit sector: an empirical analysis pp. 138-158

Anne-Mie Reheul, Tom Van Caneghem and Sandra Verbruggen

Volume 43, issue 1, 2013

Editorial pp. 1-2

Vivien Beattie

Determinants of expected rate of return on pension assets: evidence from the UK pp. 3-30

Yong Li and Paul Klumpes

Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises pp. 31-55

Stefan Sundgren and Tobias Svanström

Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment pp. 56-81

Vivien Beattie, Stella Fearnley and Tony Hines