British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	636
Languages and dividends	136
The bright side of common ownership: Evidence from bank transparency	76
Bitcoin under the microscope	59
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	58
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	54
Carbon accounting for the translation of net-zero targets into business operations	53
Understanding corporate governance in China	51
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	45
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	44
Does the market value the green credit performance of banks? Evidence from bank loan announcements	44
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	43
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	43
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	41
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	36
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	36
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	35
Investor behavior around targeted liquidity announcements	33
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	32
The geography of environmental regulation: Plant-level emissions data	31
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	30
Is bank diversification a linking channel between regulatory capital and bank value?	30
NGOs’ performance, governance, and accountability in the era of digital transformation	29
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	29

Editorial Board	28
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	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?	25
A real effect of climate-related shareholder proposals: Diversification	24
Does budget target setting lead managers to engage in unethical behavior for the organization?	24
Do generalist CEOs reduce corporate default risk?	23
Blockchain and earnings management: Evidence from the supply chain	22
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	22
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	22
Do managers care about analyst attention to ESG?	21
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	21
The impact of hedge fund activism on audit pricing	21
WITHDRAWN: Third-party auditor liability risk and trade credit policies	21
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	21
WITHDRAWN: Key audit matters disclosures and informed traders	20
On professional destabilization and accounting self-regulation	19
From debt breaches to employee safety: The hidden power of banking interventions	19
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	19
Hallmarks of Integrated Thinking	19
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	19
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	19
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	18
Social media analysts, investor attention, and IPO underpricing	18
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	18
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	18
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	17
Green wave goes up the stream: Green innovation among supply chain partners	17
The impact of green regulation on cost stickiness	17
Climate risks and debt structure	17
Auditor distraction: An unintended consequence of M&As	16
From bytes to bucks: The influence of social media commentary on private placements in Chinese listed companies	16
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	16
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	16
Climate risk disclosures and auditor expertise	15
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	15
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	15
ESG controversies and external assurance: Examining their impact on firm value and image	15
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	15
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	15
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	15
Information leakage prior to market switches and the importance of Nominated Advisers	15
Deposit insurance and credit union earnings opacity	14
Editorial: Special Issue New challenges in governance, sustainability and accountability of universities	14
Language diversity, social trust, and corporate environmental performance	14
The economic and cultural motives of green price premium	14
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	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
Technical talk in bitcoin and equity	14
Environmental externalities of corporate culture: Evidence from firm pollution	14

Hospital Management Accounting Systems: Evolving roles, actors, and interactions	14
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	13
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	13
Why do banks acquire FinTech? The role of board cultural diversity	13
Exploring the acquisition behavior of penny stock firms	13
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	13
Mobile banking transaction volume and perceived service quality: A text analytics approach	13
Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?	13
Long live the walking dead? Corporate tax avoidance and zombie firms in China	13
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	13
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	13
Dynamics of carbon risk, cost of debt and leverage adjustments	13
The impact of integrated thinking on firm value: An international perspective	12
Asymmetric reactions of abnormal audit fees jump to credit rating changes	12
The impact of diversification on industry effects in firm profitability forecasting	12
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	11
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	11
Editorial Board	11
Social networks and venture capital investments around the world	11
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	11
Accounting as capital and field of struggle: Symbolic power and labour relations in municipal government	11
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
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	10
Mandatory corporate social responsibility spending, family control, and the cost of debt	10
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	10
Editorial Board	10
The role of political elites in income tax system design and tax fairness	10
FinTech adoption in banks and their liquidity creation	10
The impact of terrorist attacks and mass shootings on earnings management	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
Bridging accounting and finance with entrepreneurship: Business and social perspectives	10
Short-selling activities in the time of COVID-19	10
The costs of being stuck in traffic: Evidence from debt contracting	9
When employee incentives bias cost information: On the tension between decision-making and control	9
Common auditors and relationship-specific investment in supplier-customer relationships	9
Does online interaction between firms and investors reduce stock price crash risk?	9
Isn't it ironic? The unintended consequences of audit firm efforts to increase auditor awareness of blockchain	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	9
Accounting scholarship and the Majority World: A case of epistemic injustice	9
Editorial Board	9
Institutional mechanisms, ownership and bank risk-taking during crises	9
Does more effective director monitoring make management guidance more credible?	8
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	8
Does board co-option affect corporate tax avoidance?	8
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	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
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	8
How do women accounting and finance professors develop and leverage their capitals for career advancement?	8
Smart defaults: Determining the number of default funds in a pension scheme	8
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	7
The information content of rating action reports: A topic modeling approach	7
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	7
Strategy and business model disclosures in annual reports: The role of legal regime	7
Local creative culture and audit fees	7
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	7
Capitalism and the return on capital employed. Some further evidence	7
Bureaucratic discretion and auditor choice: Evidence from a quasi-natural experiment	7
The role of sustainability awards in institutionalising sustainability: Case study evidence	7
Institutional ownership and investment by private companies	7
Political affiliation, cash flow volatility, and debt maturity in China	7
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	7
Third-party auditor liability and financial restatements	7
Curbing myopic R&D behavior: How private meetings serve as a channel	6
Family business origin and investment preference: An empirical study of imprinting theory	6
Asset revaluations and credit conditions	6
Riding the storm: How natural disasters shape financial advisor misconduct?	6
COVID-19 pandemic and audit quality	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
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
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	6
Algorithmic trading and block ownership initiation: An information perspective	6
Rhetorical big baths following CEO turnovers	6
Editorial Board	6
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	6
Use of proceeds in private equity-backed initial public offerings	6
Does analyst ESG experience matter?	6
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	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
Stuck in traffic: Do auditors price traffic congestion?	6
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
Climate theory & managerial decisions on cross-border mergers	5
Market uncertainty and workplace safety: Evidence from China	5
Does commitment to operational sustainability pay off? International evidence	5
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	5
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	5
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	5
Tax avoidance and disclosure strategies	5
Long-run IPO performance and the role of venture capital	5
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	5
Political sentiment and corporate social responsibility	5
Strategic opportunism or risk response? Customer real earnings management following supplier litigation	5
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	5
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	5
Key audit matters disclosures from a legitimacy perspective: A European analysis	5
The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?	5
Going big, going small: A perspective on strategies for researching audit quality	5
The genre of banking financial product information: The characters, the setting, the plot and the story	5
Auditing decentralized finance	4
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	4
Do acquirers care about credit rating consequences? Evidence from credit rating watches	4
Commercial reform and corporate investment efficiency: The roles of governmental administrative efficiency, information transparency, and regulatory oversight	4
Financial statement comparability and analysts’ optimism for accruals	4
Bilateral political relations and analyst herding	4
Perceived enabling budget designs and motivational channels for learning in R&D projects	4
Accounting and reporting for facing multiple values in meso-level hybrid organisations	4
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	4
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	4
Editorial Board	4
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	4
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	4
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	4
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	4
Nurturing diversity in accounting through “Queering” accounting pedagogy	4
Cross-border enforcement of securities laws and dividend payouts	4
Towards fluid role identity of management accountants: A case study of a Finnish bank	4
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	4
Editorial Board	4
Data breach notification laws and the cost of private debt	4
The influence of a globalized supply chain on corporate carbon management and disclosure	4
Exporting corporate social responsibility: Evidence from foreign bank entry	4
Employee power and audit Fees: Worldwide evidence	4
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	4
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	4
Board gender composition and waste management: Cross-country evidence	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
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	4
Picturing success: The informational role of visual cues in initial coin offerings	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
Public value disclosure by Brazilian federal universities	4
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
Political sentiment and credit ratings	3
Auditor choice in reverse mergers: Evidence from China	3
Let's have a relook at accountability	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
Analyst coverage overlaps and similarity in corporate social activities	3
Auditors’ inter-organizational upward mobility and audit quality	3
Innovation in capital funding by public hospitals during austerity: Evidence from the English National Health Service	3
Do conformity and bailouts affect misreporting? The case of public health-care organisations	3
Do investor reactions to merger announcements shape the writing of SEC filings?	3
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	3
Audit quality in the face of a crisis: Evidence from the audit inspection scandal	3
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	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
Should underwriters be trusted? Reducing agency costs through primary market supervision	3
WITHDRAWN: Audit committee member busyness and risk factor disclosure	3
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	3
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	3
Learning to be green: Accounting comparability and environmental violations	3
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	3