British Accounting Review

Article	Citations
Australia's divided accounting profession: The 1969 merger attempt and its legacy	256
Paupers, burial clubs and funeral insurance: Calculating moral panics	163
Does the effect of the annual year taboo exist? Empirical evidence from senior managers’ zodiac year and corporate inefficient investment	118
The effects of extreme high temperature spells on financial performance	68
Long live the walking dead? Corporate tax avoidance and zombie firms in China	66
We are under attack: Terrorist attacks and director turnover	32
Editorial Board	31
“Fly alone, die alone”? The clan and the production of tax expertise	29
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	28
Do investor reactions to merger announcements shape the writing of SEC filings?	28
Reprint of: Mimicking crypto portfolios in sustainable investment	28
Digital postcolonialism and NGO accountability during COVID-19: Evidence from the Gaza Strip	27
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	26
Curbing myopic R&D behavior: How private meetings serve as a channel	25
Deposit insurance and credit union earnings opacity	25
Does the market value the green credit performance of banks? Evidence from bank loan announcements	25
Overlapping insiders and the method of payment in acquisitions: New tests and evidence on adverse selection	23
The validity of management accounting language games – A pragmatic constructive perspective	22
Editorial Board	22
The bright side of common ownership: Evidence from bank transparency	22
Investment decisions: The trade-off between economic and environmental objectives	21
Making sense of employee satisfaction measurement – A technological frames of reference perspective	20
Accounting practices and professional power dynamics during a crisis	20
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	18
Languages and dividends	18

Understanding corporate governance in China	16
Ripple effects of innovation: How does peer influence shape corporate innovation across countries?	16
Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure	15
From apathy to activism: Shareholder dissent on director's pay proposals and board effectiveness	15
Online judicial auction, loan availability, and corporate investment in China	14
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	14
Carbon accounting for the translation of net-zero targets into business operations	14
Firstborn CEOs and credit ratings	13
Family business origin and investment preference: An empirical study of imprinting theory	13
High-quality assurance, ESG legitimacy threats and board effectiveness	13
Human capital in the financial sector and corporate innovation: Evidence from China	12
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	12
Sell-side equity analysts and equity sales: A study of interaction	12
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	11
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	11
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	11
Withdrawal notice to: <’ Political Uncertainty, Corporate Social Responsibility, and Firm Performance ‘><[YBARE(56/6) (2024) / 101467]>	10
Does cooperation among women enhance or impede firm performance?	10
WITHDRAWN: Political uncertainty, corporate social responsibility, and firm performance	10
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]	10
Bitcoin under the microscope	10
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	10
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	10
Determinants and consequences of sales/production report issuance	10
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	9
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	9
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	9
Language diversity, social trust, and corporate environmental performance	9
Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure	9
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	9
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	8
Explaining green bond issuance using survey evidence: Beyond the greenium	8
Accounting and governance in the final years of the Papal States: Dual roles in the papacy of Pius IX (1846–1870)	8
The genre of banking financial product information: The characters, the setting, the plot and the story	8
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	8
Civil liberties and social and environmental information transparency: A global investigation of financial institutions	8
The effect of corporate sustainability performance on leverage adjustments	7
How can regulators affect corporate social responsibility? Evidence from regulatory disclosures of consumer complaints in the U.S.	7
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	7
NGOs’ performance, governance, and accountability in the era of digital transformation	7
The blindfold witness? An accountant's response to slavery and atrocity in the Devil's Paradise	7
Political sentiment and corporate social responsibility	7
Going big, going small: A perspective on strategies for researching audit quality	7
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	7
Are boards' risk management committees associated with firms’ environmental performance?	7
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	7
What’s in a shade? The market relevance of green bonds’ external reviews	7
Why do banks acquire FinTech? The role of board cultural diversity	6
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	6
Can green finance policy reduce corporate carbon emissions? Evidence from a quasi-natural experiment in China	6

Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	6
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	6
Stock market reactions to adverse ESG disclosure via media channels	6
Managerial risk-reducing incentives and social and exchange capital	6
Stakeholders’ perceptions of factors affecting the credibility of sustainability reports	6
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	6
Is bank diversification a linking channel between regulatory capital and bank value?	6
Is social capital valuable? Evidence from mergers and acquisitions	6
Accounting for heritage assets: Thomas Holloway's picture collection, 1881–2019	6
The collapse of the FTX exchange: The end of cryptocurrency's age of innocence	6
Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China	6
Share pledging and corporate misconduct	6
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	6
Narrative disclosure quality and the timeliness of goodwill impairments	5
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	5
The geography of environmental regulation: Plant-level emissions data	5
Lesson from stock price crash: Changes in managerial confidence and incentives	5
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	5
Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment	5
Manager sentiment, deal characteristics, and takeover performance	5
Climate theory & managerial decisions on cross-border mergers	5
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	5
Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity	4
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	4
Strategic forward-looking nonearnings disclosure and overinvestment	4
CEO succession origin and annual reports readability	4
Hedge fund strategies, performance &diversification: A portfolio theory & stochastic discount factor approach	4
Asymmetric reactions of abnormal audit fees jump to credit rating changes	4
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing	4
Developing critical reflection: An integrated approach	4
Economic policy uncertainty, carbon emissions and firm valuation: International evidence	4
Hybrid board governance: Exploring the challenges in implementing social impact measurements	4
A French connection; paths to a ‘new system’ of accounting for the Royal Navy in 1832	4
Validating implied cost of capital with realized returns by using alternative measures of cash-flow news	4
Dynamics of carbon risk, cost of debt and leverage adjustments	4
Exploring the acquisition behavior of penny stock firms	4
Central supervision and earnings management: Quasi-experimental evidence from China	4
Investor behavior around targeted liquidity announcements	4
The sociomateriality of digitalisation in Nepalese NGOs	3
Does real flexibility help firms navigate the COVID-19 pandemic?	3
Reprint of: The use of machine learning algorithms to predict financial statement fraud	3
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	3
FinTech adoption in banks and their liquidity creation	3
Withdrawal notice “The capital market consequence of sustained abnormal Audit fees”: Evidence from stock price crash risk [YBARE 56/6 (2024) / 101387]	3
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	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
Withdrawal notice to: < Mimicking Crypto Portfolios in Sustainable Investment ‘><[YBARE(56/6) (2024) / 101463]>	3
Reprint of: Third-party auditor liability risk and trade credit policies	3
COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community	3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	3
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	3
Are FinTech lending apps harmful? Evidence from user experience in the Indian market	3
MANAGING THE SHIFT FROM VOLUNTARY TO MANDATORY CLIMATE DISCLOSURE: THE ROLE OF CARBON ACCOUNTING	3
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	3
Reprint of: Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes	3
Which governance mechanisms matter for firm pollution?	3
The effect of real earnings smoothing on corporate labour investment	3
Withdrawal notice to: <’ Corporate Culture and Carbon Emission Performance ‘> <[YBARE(56/6) (2024) / 101462]>	3
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	2
Environmental, Social, and Governance (ESG) disclosure: A literature review	2
Pension funds and IPO pricing. Evidence from a quasi-experiment	2
Why Muddy the Water? Short selling and the disclosure of proprietary information	2
Academic entrepreneurial hybrids: Accounting and accountability in the case of MegaRide	2
Accounting conservatism and corporate social responsibility	2
Busy auditors, financial reporting timeliness and quality	2
Public value disclosure by Brazilian federal universities	2
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	2
A real effect of climate-related shareholder proposals: Diversification	2
Short-selling activities in the time of COVID-19	2
Towards fluid role identity of management accountants: A case study of a Finnish bank	2
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	2
Corporate social responsibility culture and international M&As	2
Does budget target setting lead managers to engage in unethical behavior for the organization?	2
Does shared tenure between audit committee chair and engagement partner affect audit outcomes? Evidence from the UK	2
Accounting research for the digital age	2
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	2
Firm size and cost system sophistication: The role of firm age	2
Does boardroom nationality affect the performance of UK insurers?	2
Institutional mechanisms, ownership and bank risk-taking during crises	2
Picturing success: The informational role of visual cues in initial coin offerings	2

The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study	2
The impact of terrorist attacks and mass shootings on earnings management	2
The use of management accounting information by boards of directors to oversee strategy implementation	2
The role of political elites in income tax system design and tax fairness	2
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	2
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	1
Audit firm merger and the strategic response by large audit firms	1
Firm connection and equity return predictability – Graph-based machine learning methods	1
Soldiers don't go mad: Shell shock and accounting intransigence in the British Army 1914-18	1
Making outside directors inside: Independent directors’ corporate site visits and real earnings management	1
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	1
Hallmarks of Integrated Thinking	1
Does the threat of enforcement of financial regulations affect the cost of equity in weak institutional environments?	1
Blockchain and earnings management: Evidence from the supply chain	1
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	1
Uncovering interfirm links through textual topic similarity: A comomentum analysis in financial markets	1
Gender differences in the first course in accounting: An achievement goal approach	1
Do client protection principles matter for the economic and social performance of microfinance institutions?	1
Does FinTech efficiently hamper manipulating ESG data behavior?	1
Corporate governance transformation: Editorial review	1
Editorial Board	1
The influence of socially responsible practices on corporate hedging	1
The market response to mandatory disclosure of payments to foreign governments	1
Social network, corporate governance, and rent extraction in CEO compensation: Evidence from spatial econometric models	1
Mandatory corporate social responsibility spending, family control, and the cost of debt	1
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	1
Exporting corporate social responsibility: Evidence from foreign bank entry	1
Do peer firms influence innovation?	1
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	1
On professional destabilization and accounting self-regulation	1
How do auditor rotations affect key audit matters? Archival evidence from South African audits	1
Data breach notification laws and the cost of private debt	1
The effect of ESG-motivated turnover on firm financial risk	1
When corporate culture matters: The case of stakeholder violations	1
How auditors identify and report key audit matters - An organizational routines perspective	1
Bankruptcy forecasting — Market information with ensemble model	1
Auditing decentralized finance	1