British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	620
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	132
Understanding corporate governance in China	73
Does the market value the green credit performance of banks? Evidence from bank loan announcements	59
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	56
The bright side of common ownership: Evidence from bank transparency	52
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	52
Languages and dividends	50
Carbon accounting for the translation of net-zero targets into business operations	45
Bitcoin under the microscope	44
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	44
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	42
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	41
When stimulus strikes: The predictive power of accruals after government stimulus packages	38
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	37
Investor behavior around targeted liquidity announcements	36
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	35
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	34
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	34
The geography of environmental regulation: Plant-level emissions data	32
Is bank diversification a linking channel between regulatory capital and bank value?	31
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	30
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	30
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	30
NGOs’ performance, governance, and accountability in the era of digital transformation	29

The price of corporate social irresponsibility in seasoned equity offerings: International evidence	27
Editorial Board	27
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	25
Editorial: What have we learned about green and climate finance?	24
Do generalist CEOs reduce corporate default risk?	24
A real effect of climate-related shareholder proposals: Diversification	24
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	23
Does budget target setting lead managers to engage in unethical behavior for the organization?	22
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	22
Blockchain and earnings management: Evidence from the supply chain	22
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	21
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	21
Do managers care about analyst attention to ESG?	21
WITHDRAWN: Third-party auditor liability risk and trade credit policies	21
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	20
WITHDRAWN: Key audit matters disclosures and informed traders	20
On professional destabilization and accounting self-regulation	20
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	19
The impact of hedge fund activism on audit pricing	19
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	19
From debt breaches to employee safety: The hidden power of banking interventions	19
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	18
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	18
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	18
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	18
Hallmarks of Integrated Thinking	18
The impact of green regulation on cost stickiness	18
Social media analysts, investor attention, and IPO underpricing	18
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	17
Climate risks and debt structure	16
Green wave goes up the stream: Green innovation among supply chain partners	16
Information leakage prior to market switches and the importance of Nominated Advisers	16
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	16
Auditor distraction: An unintended consequence of M&As	16
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	15
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	15
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	15
Deposit insurance and credit union earnings opacity	15
Climate risk disclosures and auditor expertise	15
ESG controversies and external assurance: Examining their impact on firm value and image	15
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	15
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	15
From bytes to bucks: The influence of social media commentary on private placements in Chinese listed companies	15
Accounting practices and professional power dynamics during a crisis	14
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	14
Environmental externalities of corporate culture: Evidence from firm pollution	14
Language diversity, social trust, and corporate environmental performance	14
Technical talk in bitcoin and equity	14
The economic and cultural motives of green price premium	14
Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]	14

Editorial: Special Issue New challenges in governance, sustainability and accountability of universities	13
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	13
Dynamics of carbon risk, cost of debt and leverage adjustments	13
Long live the walking dead? Corporate tax avoidance and zombie firms in China	13
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	13
Exploring the acquisition behavior of penny stock firms	13
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	13
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	13
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	13
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	13
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	12
Why do banks acquire FinTech? The role of board cultural diversity	12
Mobile banking transaction volume and perceived service quality: A text analytics approach	12
Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?	12
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	12
The impact of integrated thinking on firm value: An international perspective	12
Editorial Board	11
The impact of diversification on industry effects in firm profitability forecasting	11
Asymmetric reactions of abnormal audit fees jump to credit rating changes	11
Editorial Board	10
Bridging accounting and finance with entrepreneurship: Business and social perspectives	10
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	10
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	10
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	10
The impact of terrorist attacks and mass shootings on earnings management	10
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	10
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	10
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	10
Social networks and venture capital investments around the world	10
The role of political elites in income tax system design and tax fairness	10
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	10
Institutional mechanisms, ownership and bank risk-taking during crises	9
Mandatory corporate social responsibility spending, family control, and the cost of debt	9
How do women accounting and finance professors develop and leverage their capitals for career advancement?	9
Short-selling activities in the time of COVID-19	9
FinTech adoption in banks and their liquidity creation	9
Accounting scholarship and the Majority World: A case of epistemic injustice	9
The costs of being stuck in traffic: Evidence from debt contracting	9
Common auditors and relationship-specific investment in supplier-customer relationships	9
Editorial Board	9
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	8
When employee incentives bias cost information: On the tension between decision-making and control	8
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	8
Strategy and business model disclosures in annual reports: The role of legal regime	8
Institutional ownership and investment by private companies	8
Does board co-option affect corporate tax avoidance?	8
Isn't it ironic? The unintended consequences of audit firm efforts to increase auditor awareness of blockchain	8
Bureaucratic discretion and auditor choice: Evidence from a quasi-natural experiment	8
Political affiliation, cash flow volatility, and debt maturity in China	8
Does online interaction between firms and investors reduce stock price crash risk?	8
Smart defaults: Determining the number of default funds in a pension scheme	8
Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector	8
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	8
Does more effective director monitoring make management guidance more credible?	8
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	8
Capitalism and the return on capital employed. Some further evidence	7
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	7
Local creative culture and audit fees	7
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	7
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	7
The role of sustainability awards in institutionalising sustainability: Case study evidence	7
The information content of rating action reports: A topic modeling approach	7
Riding the storm: How natural disasters shape financial advisor misconduct?	6
Editorial Board	6
Algorithmic trading and block ownership initiation: An information perspective	6
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	6
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]	6
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	6
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	6
What drives individual investors in the bear market?	6
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	6
Does analyst ESG experience matter?	6
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	6
Curbing myopic R&D behavior: How private meetings serve as a channel	6
Use of proceeds in private equity-backed initial public offerings	6
Asset revaluations and credit conditions	6
COVID-19 pandemic and audit quality	6
Rhetorical big baths following CEO turnovers	6
Third-party auditor liability and financial restatements	6
A networked perspective on NGO accountability in the digital realm	6

“Fly alone, die alone”? The clan and the production of tax expertise	6
Stuck in traffic: Do auditors price traffic congestion?	6
Long-run IPO performance and the role of venture capital	5
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	5
Family business origin and investment preference: An empirical study of imprinting theory	5
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	5
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	5
Tax avoidance and disclosure strategies	5
Does commitment to operational sustainability pay off? International evidence	5
Key audit matters disclosures from a legitimacy perspective: A European analysis	5
Strategic opportunism or risk response? Customer real earnings management following supplier litigation	5
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	5
Political sentiment and corporate social responsibility	5
The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?	5
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	5
Climate theory & managerial decisions on cross-border mergers	5
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	5
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	5
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	5
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	5
The genre of banking financial product information: The characters, the setting, the plot and the story	5
Market Uncertainty and Workplace Safety: Evidence from China	5
Commercial reform and corporate investment efficiency: The roles of governmental administrative efficiency, information transparency, and regulatory oversight	4
Data breach notification laws and the cost of private debt	4
Towards fluid role identity of management accountants: A case study of a Finnish bank	4
Public value disclosure by Brazilian federal universities	4
Editorial Board	4
Accounting and reporting for facing multiple values in meso-level hybrid organisations	4
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	4
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	4
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	4
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	4
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	4
WITHDRAWN: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU	4
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	4
Employee power and audit Fees: Worldwide evidence	4
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	4
Going big, going small: A perspective on strategies for researching audit quality	4
Cross-border enforcement of securities laws and dividend payouts	4
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	4
WITHDRAWN: Corporate culture and carbon emission performance	4
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	4
Bilateral political relations and analyst herding	4
Auditing decentralized finance	4
Picturing success: The informational role of visual cues in initial coin offerings	4
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	4
Exporting corporate social responsibility: Evidence from foreign bank entry	4
The influence of a globalized supply chain on corporate carbon management and disclosure	4
Financial statement comparability and analysts’ optimism for accruals	4
Perceived enabling budget designs and motivational channels for learning in R&D projects	4
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	4
Editorial Board	4
Auditor choice in reverse mergers: Evidence from China	3
WITHDRAWN: Audit committee member busyness and risk factor disclosure	3
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values	3
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	3
Do acquirers care about credit rating consequences? Evidence from credit rating watches	3
Analyst coverage overlaps and similarity in corporate social activities	3
Let's have a relook at accountability	3
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	3
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	3
Do conformity and bailouts affect misreporting? The case of public health-care organisations	3
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	3
Female lead auditors, audit fees, and audit quality	3
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	3
Innovation in capital funding by public hospitals during austerity: Evidence from the English National Health Service	3
Auditors’ inter-organizational upward mobility and audit quality	3
Learning to be green: Accounting comparability and environmental violations	3
Audit quality in the face of a crisis: Evidence from the audit inspection scandal	3
Should underwriters be trusted? Reducing agency costs through primary market supervision	3
Political sentiment and credit ratings	3
Board gender composition and waste management: Cross-country evidence	3
Nurturing diversity in accounting through “Queering” accounting pedagogy	3
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	3
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations	3
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	3