Accounting and Business Research

1996 - 2025

Current editor(s): Vivien Beattie

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Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context pp. 471-494: Vivien Beattie and Sarah Jane Smith
Conceptual framework issues: perspectives of Australian public sector stakeholders pp. 495-518: Ralph Kober, Janet Lee and Juliana Ng
Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry pp. 519-545: Michael J. Turner and Chris Guilding
When is good news really good news? pp. 547-573: Thomas Schleicher

The impact of subjectivity in performance evaluation practices on public sector managers’ motivation pp. 377-396: Marcel Van Rinsum and Frank H.M. Verbeeten
The impact of voluntary audit on credit ratings: evidence from UK private firms pp. 397-418: Elisabeth Dedman and Asad Kausar
Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis pp. 419-439: Mark Clatworthy, Christopher K.M. Pong and Woon K. Wong
Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK pp. 441-468: Jill Collis

Editorial pp. 235-235: Pauline Weetman
Introduction pp. 237-238: Robert Hodgkinson
Financial instruments, financial reporting, and financial stability pp. 239-260: Christian Laux
Discussion of ‘Financial instruments, financial reporting, and financial stability’ by Christian Laux (2012) pp. 261-266: Andrew Haldane
Financial instruments in non-financial firms: what do we know? pp. 267-289: Günther Gebhardt
Discussion of ‘Financial instruments in non-financial firms: what do we know?’ by Günther Gebhardt (2012) pp. 291-293: Roger Harrington
Risk reporting quality: implications of academic research for financial reporting policy pp. 295-324: Stephen G. Ryan
Discussion of ‘Risk reporting quality: implications of academic research for financial reporting policy’ by Stephen G. Ryan (2012) pp. 325-327: Paul Lee
Business-model (intent)-based accounting pp. 329-344: James Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott
Discussion of ‘Business-model (intent)-based accounting’ by Jim Leisenring, Thomas Linsmeier, Katherine Schipper and Edward Trott (2012) pp. 345-347: Alex Brougham
Do UK audit committees really engage with auditors on audit planning and performance? pp. 349-375: Vivien Beattie, Stella Fearnley and Tony Hines

State ownership, tax status and size effect of effective tax rate in China pp. 97-114: Liansheng Wu, Yaping Wang, Wei Luo and Paul Gillis
Perceived auditor independence and audit firm fees pp. 115-141: Kevin Holland and Jennifer Lane
Opportunistic disclosure in press release headlines pp. 143-168: Encarna Guillamon-Saorin, Beatriz Garcia Osma and Michael John Jones
Drivers of voluntary audit in Finland: to be or not to be audited? pp. 169-196: Lasse Niemi, Juha Kinnunen, Hannu Ojala and Pontus Troberg
Publication records of accounting and finance faculty promoted to professor: evidence from the UK pp. 197-231: Vivien Beattie and Alan Goodacre
Call for papers pp. 233-234: Janet Richards

What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code? pp. 1-27: Reggy Hooghiemstra
Reported earnings, auditor's opinion, and compensation: theory and evidence pp. 29-48: Atasi Basu, Randal Elder and Mohamed Onsi
Self-serving causal disclosures and short-term IPO valuation -- evidence from China pp. 49-75: Walter Aerts and Peng Cheng
Do UK firms manage earnings to meet dividend thresholds? pp. 77-94: Abdallah Atieh and Simon Hussain

A conceptual framework of impression management: new insights from psychology, sociology and critical perspectives pp. 415-437: Doris Merkl-Davies and Niamh Brennan
The effects of uncertainty on the roles of controllers and budgets: an exploratory study pp. 439-458: Frank G.H. Hartmann and Victor Maas
Hedge accounting and its influence on financial hedging: when the tail wags the dog pp. 459-489: Martin Glaum and André Klöcker
‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? pp. 491-514: Joanne Horton, Richard Macve and George Serafeim
On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response pp. 515-524: Christopher Nobes

Audit team defence mechanisms: auditee influence pp. 333-356: Breda Sweeney and Bernard Pierce
Customers? The reconstruction of the ‘taxpayer’ in Inland Revenue discourse and practice pp. 357-374: Penelope Tuck, Margaret Lamb and Keith Hoskin
The influence of strategy map communications and individual differences on multidimensional performance evaluations pp. 375-391: D. Jordan Lowe, Salvador Carmona-Moreno and Philip M.J. Reckers
Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK pp. 393-410: Ann L.-C. Chan, Stephen W.J. Lin and Norman Strong

Editorial pp. 201-201: Pauline Weetman
Introduction pp. 203-205: Robert Hodgkinson
Economic crisis and accounting evolution pp. 207-232: Gregory Waymire and Sudipta Basu
The European IFRS experiment: objectives, research challenges and some early evidence pp. 233-266: Peter F. Pope and Stuart McLeay
Discussion pp. 267-268: Peter Holgate
International Financial Reporting Standards: what are the benefits? pp. 269-285: Philip Brown
Discussion pp. 287-289: Christoph Hütten
IFRS monopoly: the Pied Piper of financial reporting pp. 291-306: Shyam Sunder
Discussion pp. 307-308: Ken Lee
New institutional accounting and IFRS pp. 309-328: Peter Wysocki
Discussion pp. 329-331: Mario Abela

The stock price effects from downward earnings guidance versus beating analysts' forecasts: which effect dominates? pp. 95-118: Lynn Rees and Brady Twedt
Board reputation attributes and corporate social performance: an empirical investigation of the US Best Corporate Citizens pp. 119-144: Christine A. Mallin and Giovanna Michelon
Exploring the direct and indirect performance effects of information/communication technology and management accounting and controls pp. 145-169: Jason Zezhong Xiao, Rong-Ruey Duh and Chee W. Chow
The pricing of industry specialisation by auditors in New Zealand pp. 171-195: David Hay and Debra Jeter

Taxation influences upon the market in venture capital trust stocks: theory and practice pp. 1-27: Kevin Holland and Richard H.G. Jackson
Practitioners' participation in the accounting standard-setting process pp. 29-50: Sylvain Durocher and Anne Fortin
Do fair value adjustments influence dividend policy? pp. 51-68: Igor Goncharov and Sander van Triest
The fragile returns to investor relations: evidence from a period of declining market confidence pp. 69-90: Kenneth Peasnell, Sayjda Talib and Steven Young