British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	404
The bright side of common ownership: Evidence from bank transparency	226
Bitcoin under the microscope	146
Languages and dividends	87
Carbon accounting for the translation of net-zero targets into business operations	83
Does the market value the green credit performance of banks? Evidence from bank loan announcements	50
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	45
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	39
Understanding corporate governance in China	38
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	38
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	37
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	37
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	34
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	34
NGOs’ performance, governance, and accountability in the era of digital transformation	34
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	33
Investor behavior around targeted liquidity announcements	33
Is bank diversification a linking channel between regulatory capital and bank value?	27
The geography of environmental regulation: Plant-level emissions data	27
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	26
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	26
The effect of corporate sustainability performance on leverage adjustments	25
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	24
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	24

The price of corporate social irresponsibility in seasoned equity offerings: International evidence	23
Do generalist CEOs reduce corporate default risk?	23
A real effect of climate-related shareholder proposals: Diversification	22
Corporate social responsibility culture and international M&As	21
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	21
Does budget target setting lead managers to engage in unethical behavior for the organization?	21
Blockchain and earnings management: Evidence from the supply chain	21
WITHDRAWN: Key audit matters disclosures and informed traders	20
Firm size and cost system sophistication: The role of firm age	20
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	20
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	20
WITHDRAWN: Third-party auditor liability risk and trade credit policies	19
From debt breaches to employee safety: The hidden power of banking interventions	19
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	19
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	18
Hallmarks of Integrated Thinking	18
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	18
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	17
The impact of hedge fund activism on audit pricing	17
Do peer firms influence innovation?	17
Green Wave Goes up the Stream: Green Innovation Among Supply Chain Partners	15
Climate risks and debt structure	15
On professional destabilization and accounting self-regulation	15
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	14
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	14
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	14
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	14
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	14
The impact of green regulation on cost stickiness	14
Information leakage prior to market switches and the importance of Nominated Advisers	13
Climate risk disclosures and auditor expertise	13
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	13
ESG controversies and external assurance: Examining their impact on firm value and image	12
Auditor distraction: An unintended consequence of M&As	12
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	12
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	12
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	12
Does corporate eco-innovation affect stock price crash risk?	11
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	11
Accounting practices and professional power dynamics during a crisis	11
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	10
Language diversity, social trust, and corporate environmental performance	10
Environmental externalities of corporate culture: Evidence from firm pollution	10
Deposit insurance and credit union earnings opacity	10
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	10
Long live the walking dead? Corporate tax avoidance and zombie firms in China	10
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	10
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	10

The economic and cultural motives of green price premium	10
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	9
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	9
Dynamics of carbon risk, cost of debt and leverage adjustments	9
Asymmetric reactions of abnormal audit fees jump to credit rating changes	9
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	9
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	9
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	9
Exploring the acquisition behavior of penny stock firms	9
Why do banks acquire FinTech? The role of board cultural diversity	9
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	9
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	9
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	9
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	9
Social networks and venture capital investments around the world	8
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	8
Mandatory corporate social responsibility spending, family control, and the cost of debt	8
The role of political elites in income tax system design and tax fairness	8
Short-selling activities in the time of COVID-19	8
The impact of terrorist attacks and mass shootings on earnings management	8
Institutional mechanisms, ownership and bank risk-taking during crises	8
Accounting scholarship and the Majority World: A case of epistemic injustice	8
Editorial Board	8
FinTech adoption in banks and their liquidity creation	8
Bridging accounting and finance with entrepreneurship: Business and social perspectives	8
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	8
Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships	7
Editorial Board	7
Earnings management of target firms and deal premiums: The role of industry relatedness	7
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	7
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	7
How do women accounting and finance professors develop and leverage their capitals for career advancement?	7
Smart defaults: Determining the number of default funds in a pension scheme	7
Does online interaction between firms and investors reduce stock price crash risk?	7
Strategy and business model disclosures in annual reports: The role of legal regime	6
Does more effective director monitoring make management guidance more credible?	6
Third-party auditor liability and financial restatements	6
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	6
The information content of rating action reports: A topic modeling approach	6
Capitalism and the return on capital employed. Some further evidence	6
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	6
Institutional ownership and investment by private companies	6
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	6
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	6
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	5
Stuck in traffic: Do auditors price traffic congestion?	5
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	5
Does analyst ESG experience matter?	5
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	5
Algorithmic trading and block ownership initiation: An information perspective	5
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	5
What drives individual investors in the bear market?	5
Political affiliation, cash flow volatility, and debt maturity in China	5
Local creative culture and audit fees	5
COVID-19 pandemic and audit quality	5
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	5
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	4
Withdrawal notice to“ On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors” [YBARE(56/6) (2024) / 101371]	4
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	4
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	4
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	4
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	4
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	4
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	4
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	4
“Fly alone, die alone”? The clan and the production of tax expertise	4
Curbing myopic R&D behavior: How private meetings serve as a channel	4
Climate theory & managerial decisions on cross-border mergers	4
The genre of banking financial product information: The characters, the setting, the plot and the story	4
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	4
Use of proceeds in private equity-backed initial public offerings	4
Family business origin and investment preference: An empirical study of imprinting theory	4
Sell-side equity analysts and equity sales: A study of interaction	4
Long-run IPO performance and the role of venture capital	4
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	4
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	3
Financial statement comparability and analysts’ optimism for accruals	3
Accounting and reporting for facing multiple values in meso-level hybrid organisations	3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	3

Public value disclosure by Brazilian federal universities	3
Exporting corporate social responsibility: Evidence from foreign bank entry	3
Political sentiment and corporate social responsibility	3
WITHDRAWN: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU	3
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	3
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	3
Employee Power and Audit Fees: Worldwide Evidence	3
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	3
Towards fluid role identity of management accountants: A case study of a Finnish bank	3
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	3
Stock market reactions to adverse ESG disclosure via media channels	3
Going big, going small: A perspective on strategies for researching audit quality	3
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	3
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	3
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	3
Editorial Board	3
Auditing decentralized finance	3
The influence of a globalized supply chain on corporate carbon management and disclosure	3
Editorial Board	3
Picturing success: The informational role of visual cues in initial coin offerings	3
Key audit matters disclosures from a legitimacy perspective: A European analysis	3
Are boards' risk management committees associated with firms’ environmental performance?	3
Data breach notification laws and the cost of private debt	3
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	2
Auditor choice in reverse mergers: Evidence from China	2
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	2
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	2
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	2
Political sentiment and credit ratings	2
WITHDRAWN: Corporate culture and carbon emission performance	2
Nurturing diversity in accounting through “Queering” accounting pedagogy	2
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	2
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values	2
Audit Quality in the Face of a Crisis: Evidence from the Audit Inspection Scandal	2
Should underwriters be trusted? Reducing agency costs through primary market supervision	2
WITHDRAWN: Audit committee member busyness and risk factor disclosure	2
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	2
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	2
Distress risk anomaly and misvaluation	2
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	2
Cross-border enforcement of securities laws and dividend payouts	2
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	2
Do acquirers care about credit rating consequences? Evidence from credit rating watches	2
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	2
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations	2
Learning to be green: Accounting comparability and environmental violations	2
Let's have a relook at accountability	2
COVID-19 profit warnings: Delivering bad news in a time of crisis	2
Female lead auditors, audit fees, and audit quality	2
Board gender composition and waste management: Cross-country evidence	2
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	2
Perceived enabling budget designs and motivational channels for learning in R&D projects	2
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	2
Do conformity and bailouts affect misreporting? The case of public health-care organisations	2
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	2
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	2