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Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

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Volume 45, issue 6-7, 2015

Accounting narratives: storytelling, philosophising and quantification pp. 655-660 Downloads
Vivien Beattie and Jane Davison
Framing the Magdalen: sentimental narratives and impression management in charity annual reporting pp. 661-690 Downloads
Lisa Evans and Jacqueline Pierpoint
Heroes and victims: fund manager sensemaking, self-legitimation and storytelling pp. 691-714 Downloads
Arman Eshraghi and Richard Taffler
Between Maxwell and Micawber: plotting the failure of the Equitable Life pp. 715-737 Downloads
David Collins, Ian Dewing and Peter Russell
An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective pp. 738-764 Downloads
Helen Oakes and Steve Oakes
The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions' pp. 738-764 Downloads
Caterina Pesci, Ericka Costa and Teerooven Soobaroyen
Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure pp. 801-840 Downloads
Stuart Cooper and Richard Slack
Management's performance justification and failure to meet earnings thresholds pp. 841-868 Downloads
Shuyu Zhang and Walter Aerts
The impact of analyst sentiment on UK stock recommendations and target prices pp. 869-904 Downloads
Osman Yukselturk and Jon Tucker

Volume 45, issue 5, 2015

Corrigendum pp. i-i Downloads
The Editors
Conceptual framework for financial reporting: an introduction to the special issue by the guest editors pp. 543-544 Downloads
Mary E. Barth, Christopher Nobes and Ann Tarca
Conceptual framework for financial reporting: an introduction to the special issue pp. 545-546 Downloads
Alan Teixeira
Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting? pp. 547-571 Downloads
Arjan Brouwer, Martin Hoogendoorn and Ewout Naarding
The qualitative characteristics of financial information, and managers' accounting decisions: evidence from IFRS policy changes pp. 572-601 Downloads
Christopher W. Nobes and Christian Stadler
Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness pp. 602-619 Downloads
Anne Bean and Helen Irvine
The implications of research on accounting conservatism for accounting standard setting pp. 620-650 Downloads
Araceli Mora and Martin Walker
Accounting for biodiversity pp. 651-653 Downloads
Carol A. Tilt

Volume 45, issue 4, 2015

Introduction pp. 411-412 Downloads
Robert Hodgkinson
Accounting for capital: the evolution of an idea pp. 413-441 Downloads
Christopher Nobes
Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015) pp. 442-446 Downloads
Geoffrey Whittington
Disregarded capitals: what national accounting ignores pp. 447-464 Downloads
Partha Dasgupta
Discussion of 'Disregarded capitals: what national accounting ignores' by Partha Dasgupta (2015) pp. 465-467 Downloads
Joe Grice
Regulatory capital: Why is it different? pp. 468-483 Downloads
Dirk Schoenmaker
The role of accounting in the twenty-first century firm pp. 485-509 Downloads
Jerold Zimmerman
Discussion of 'The role of accounting in the 21st century firm' by Jerold L. Zimmerman (2015) pp. 510-513 Downloads
Gervais Williams
Conservatism, prudence and the IASB's conceptual framework pp. 514-538 Downloads
Richard Barker
Discussion of 'Conservatism, prudence and the IASB's conceptual framework' by Richard Barker (2015) pp. 539-542 Downloads
Eric Tracey

Volume 45, issue 3, 2015

The use of intellectual capital information by sell-side analysts in company valuation pp. 279-306 Downloads
Subhash Abhayawansa, Mark Aleksanyan and John Bahtsevanoglou
Analysts' earnings forecasts: coexistence and dynamics of overconfidence and strategic incentives pp. 307-322 Downloads
Katrien Bosquet, Peter de Goeij and Kristien Smedts
Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets pp. 323-355 Downloads
Danture Wickramasinghe
How control systems influence product innovation processes: examining the role of entrepreneurial orientation pp. 356-386 Downloads
Josep Bisbe and Ricardo Malagueño
Conservatism in residual income models: theory and supporting evidence pp. 387-410 Downloads
David Ashton and Pengguo Wang

Volume 45, issue 2, 2015

Visualising accounting: an interdisciplinary review and synthesis pp. 121-165 Downloads
Jane Davison
The persistence of international accounting differences as measured on transition to IFRS pp. 166-195 Downloads
Niclas Hellman, Sidney J. Gray, Richard D. Morris and Axel Haller
Institutionalising XBRL for financial reporting: resorting to regulation pp. 196-228 Downloads
Indrit Troshani, Lee D. Parker and Andy Lymer
Are interim management statements redundant? pp. 229-255 Downloads
Thomas Schleicher and Martin Walker
The method of bookkeeping, deduced from clear principles pp. 256-277 Downloads
John Richard Edwards

Volume 45, issue 1, 2015

The demand for auditor services in wholly family-owned private firms: the moderating role of generation pp. 1-26 Downloads
Maarten Corten, Tensie Steijvers and Nadine Lybaert
Strategic management accounting in close inter-organisational relationships pp. 27-54 Downloads
Martin Carlsson-Wall, Kalle Kraus and Johnny Lind
Real and accrual earnings management and IPO failure risk pp. 55-92 Downloads
Mohammad Alhadab, Iain Clacher and Kevin Keasey
Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence pp. 93-120 Downloads
Devrimi Kaya and Maximilian Koch

Volume 44, issue 6, 2014

Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants pp. 603-629 Downloads
Rania Kamla
Epistemic commitment and cognitive disunity toward fair-value accounting pp. 630-655 Downloads
Sylvain Durocher and Yves Gendron
Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization pp. 656-675 Downloads
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 Downloads
Maleen Z. Gong and Aldónio Ferreira
Using corporate social responsibility performance to evaluate financial disclosure credibility pp. 523-544 Downloads
Lei Wang and Brad Tuttle
Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type pp. 545-571 Downloads
Michael Peel
The audit expectation gap: existence, causes, and the impact of changes pp. 572-601 Downloads
Klaus Ruhnke and Martin Schmidt

Volume 44, issue 4, 2014

Introduction pp. 347-348 Downloads
Robert Hodgkinson
The role of revenue recognition in performance reporting pp. 349-379 Downloads
Alfred Wagenhofer
Discussion of 'The role of revenue recognition in performance reporting' by Alfred Wagenhofer (2014) pp. 380-382 Downloads
Bob Laux
Performance measurement: an investor's perspective pp. 383-406 Downloads
Charles Lee
Discussion of 'Performance measurement: an investor's perspective' by Charles Lee (2014) pp. 407-409 Downloads
Nick Anderson
Earnings presentation effects on manager reporting choices and investor decisions pp. 410-438 Downloads
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 Downloads
Kathryn Cearns
The drivers, consequences and policy implications of non-GAAP earnings reporting pp. 444-465 Downloads
Steven Young
Discussion of 'The drivers, consequences and policy implications of non-GAAP earnings reporting' by Steven Young (2014) pp. 466-468 Downloads
Gunnar Miller
Digitisation, 'Big Data' and the transformation of accounting information pp. 469-490 Downloads
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 Downloads
Rick Payne

Volume 44, issue 3, 2014

The perceived credibility of forward-looking performance disclosures pp. 227-259 Downloads
Vasiliki Athanasakou and Khaled Hussainey
Transfer pricing as a tax compliance risk pp. 260-279 Downloads
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 Downloads
Christian Ott, Ulrike Schmidt and Thomas Guenther
Boundary spanning and gatekeeping roles of UK audit committees pp. 315-343 Downloads
Vivien Beattie, Stella Fearnley and Tony Hines
The Routledge companion to accounting communication pp. 344-346 Downloads
Richard Slack

Volume 44, issue 2, 2014

The societal relevance of management accounting: An introduction to the special issue pp. 83-103 Downloads
Sven Modell
In our ivory towers? The research-practice gap in management accounting pp. 104-143 Downloads
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 Downloads
Pimsiri Chiwamit, Sven Modell and Chun Lei Yang
The 'performativity thesis' and its critics: Towards a relational ontology of management accounting pp. 181-203 Downloads
Ed Vosselman
Relevant interventionist research: balancing three intellectual virtues pp. 204-220 Downloads
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 Downloads
Oksana Kim and Matt Pinnuck
The (mis)fit between the profile of internal auditors and internal audit activities pp. 41-62 Downloads
Gerrit Sarens and Rita Lamboglia
Mandatory IFRS adoption and the cost of debt in Italy and UK pp. 63-82 Downloads
Nicola Moscariello, Len Skerratt and Michele Pizzo
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