British Accounting Review

Papers
(The median citation count of British Accounting Review is 2. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-08-01 to 2025-08-01.)
ArticleCitations
Determinants and consequences of sales/production report issuance404
The bright side of common ownership: Evidence from bank transparency226
Bitcoin under the microscope146
Languages and dividends87
Carbon accounting for the translation of net-zero targets into business operations83
Does the market value the green credit performance of banks? Evidence from bank loan announcements50
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation45
Does CEO extraversion pay off when in need? Evidence from the global financial crisis39
Understanding corporate governance in China38
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 packages37
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth37
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital37
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms34
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 transformation34
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity33
Investor behavior around targeted liquidity announcements33
Is bank diversification a linking channel between regulatory capital and bank value?27
The geography of environmental regulation: Plant-level emissions data27
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies26
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit26
The effect of corporate sustainability performance on leverage adjustments25
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies24
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry24
The price of corporate social irresponsibility in seasoned equity offerings: International evidence23
Do generalist CEOs reduce corporate default risk?23
A real effect of climate-related shareholder proposals: Diversification22
Corporate social responsibility culture and international M&As21
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies21
Does budget target setting lead managers to engage in unethical behavior for the organization?21
Blockchain and earnings management: Evidence from the supply chain21
WITHDRAWN: Key audit matters disclosures and informed traders20
Firm size and cost system sophistication: The role of firm age20
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk20
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector20
WITHDRAWN: Third-party auditor liability risk and trade credit policies19
From debt breaches to employee safety: The hidden power of banking interventions19
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 research18
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging18
Hallmarks of Integrated Thinking18
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets18
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings17
The impact of hedge fund activism on audit pricing17
Do peer firms influence innovation?17
Green Wave Goes up the Stream: Green Innovation Among Supply Chain Partners15
Climate risks and debt structure15
On professional destabilization and accounting self-regulation15
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports14
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities14
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud14
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning14
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-1914
The impact of green regulation on cost stickiness14
Information leakage prior to market switches and the importance of Nominated Advisers13
Climate risk disclosures and auditor expertise13
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors13
ESG controversies and external assurance: Examining their impact on firm value and image12
Auditor distraction: An unintended consequence of M&As12
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage12
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care12
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession12
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 provider11
Accounting practices and professional power dynamics during a crisis11
Hospital Management Accounting Systems: Evolving roles, actors, and interactions10
Language diversity, social trust, and corporate environmental performance10
Environmental externalities of corporate culture: Evidence from firm pollution10
Deposit insurance and credit union earnings opacity10
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness10
Long live the walking dead? Corporate tax avoidance and zombie firms in China10
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank10
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions10
The economic and cultural motives of green price premium10
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence9
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 adjustments9
Asymmetric reactions of abnormal audit fees jump to credit rating changes9
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 wording9
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 disclosures9
Exploring the acquisition behavior of penny stock firms9
Why do banks acquire FinTech? The role of board cultural diversity9
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 209
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center9
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 China9
Social networks and venture capital investments around the world8
Private equity buyout pricing, returns, and portfolio firm performance across UK regions8
Mandatory corporate social responsibility spending, family control, and the cost of debt8
The role of political elites in income tax system design and tax fairness8
Short-selling activities in the time of COVID-198
The impact of terrorist attacks and mass shootings on earnings management8
Institutional mechanisms, ownership and bank risk-taking during crises8
Accounting scholarship and the Majority World: A case of epistemic injustice8
Editorial Board8
FinTech adoption in banks and their liquidity creation8
Bridging accounting and finance with entrepreneurship: Business and social perspectives8
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis8
Common Auditors and Relationship-Specific Investment in Supplier-Customer Relationships7
Editorial Board7
Earnings management of target firms and deal premiums: The role of industry relatedness7
Reprint of: The hidden cost of organisation capital: Evidence from trade credit7
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing7
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 scheme7
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 regime6
Does more effective director monitoring make management guidance more credible?6
Third-party auditor liability and financial restatements6
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power6
The information content of rating action reports: A topic modeling approach6
Capitalism and the return on capital employed. Some further evidence6
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]6
Institutional ownership and investment by private companies6
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers6
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?6
WITHDRAWN: Mimicking crypto portfolios in sustainable investment5
Stuck in traffic: Do auditors price traffic congestion?5
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management5
Does analyst ESG experience matter?5
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China5
Algorithmic trading and block ownership initiation: An information perspective5
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation5
What drives individual investors in the bear market?5
Political affiliation, cash flow volatility, and debt maturity in China5
Local creative culture and audit fees5
COVID-19 pandemic and audit quality5
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises5
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning4
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 accountability4
Management control systems, business financial literacy and financial leverage in business-incubated start-ups4
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-64
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork4
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting4
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency4
“Fly alone, die alone”? The clan and the production of tax expertise4
Curbing myopic R&D behavior: How private meetings serve as a channel4
Climate theory & managerial decisions on cross-border mergers4
The genre of banking financial product information: The characters, the setting, the plot and the story4
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques4
Use of proceeds in private equity-backed initial public offerings4
Family business origin and investment preference: An empirical study of imprinting theory4
Sell-side equity analysts and equity sales: A study of interaction4
Long-run IPO performance and the role of venture capital4
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk4
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value3
Financial statement comparability and analysts’ optimism for accruals3
Accounting and reporting for facing multiple values in meso-level hybrid organisations3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?3
Public value disclosure by Brazilian federal universities3
Exporting corporate social responsibility: Evidence from foreign bank entry3
Political sentiment and corporate social responsibility3
WITHDRAWN: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU3
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes3
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China3
Employee Power and Audit Fees: Worldwide Evidence3
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities3
Towards fluid role identity of management accountants: A case study of a Finnish bank3
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition3
Stock market reactions to adverse ESG disclosure via media channels3
Going big, going small: A perspective on strategies for researching audit quality3
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct3
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 China3
Editorial Board3
Auditing decentralized finance3
The influence of a globalized supply chain on corporate carbon management and disclosure3
Editorial Board3
Picturing success: The informational role of visual cues in initial coin offerings3
Key audit matters disclosures from a legitimacy perspective: A European analysis3
Are boards' risk management committees associated with firms’ environmental performance?3
Data breach notification laws and the cost of private debt3
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations2
Auditor choice in reverse mergers: Evidence from China2
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 characteristics2
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins2
Political sentiment and credit ratings2
WITHDRAWN: Corporate culture and carbon emission performance2
Nurturing diversity in accounting through “Queering” accounting pedagogy2
Controlling shareholder share pledging and the cost of equity capital: Evidence from China2
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values2
Audit Quality in the Face of a Crisis: Evidence from the Audit Inspection Scandal2
Should underwriters be trusted? Reducing agency costs through primary market supervision2
WITHDRAWN: Audit committee member busyness and risk factor disclosure2
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure2
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting2
Distress risk anomaly and misvaluation2
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence2
Cross-border enforcement of securities laws and dividend payouts2
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity2
Do acquirers care about credit rating consequences? Evidence from credit rating watches2
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis2
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations2
Learning to be green: Accounting comparability and environmental violations2
Let's have a relook at accountability2
COVID-19 profit warnings: Delivering bad news in a time of crisis2
Female lead auditors, audit fees, and audit quality2
Board gender composition and waste management: Cross-country evidence2
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 projects2
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom2
Do conformity and bailouts affect misreporting? The case of public health-care organisations2
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 anxiety2
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