British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	480
The bright side of common ownership: Evidence from bank transparency	246
Understanding corporate governance in China	99
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	55
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	49
Bitcoin under the microscope	44
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	43
Languages and dividends	43
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	42
Carbon accounting for the translation of net-zero targets into business operations	42
When stimulus strikes: The predictive power of accruals after government stimulus packages	42
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	39
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	38
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	37
The geography of environmental regulation: Plant-level emissions data	34
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	29
Investor behavior around targeted liquidity announcements	29
Is bank diversification a linking channel between regulatory capital and bank value?	29
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	28
NGOs’ performance, governance, and accountability in the era of digital transformation	27
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	27
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	27
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	27
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	26

Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	26
Corporate social responsibility culture and international M&As	25
Does budget target setting lead managers to engage in unethical behavior for the organization?	24
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	24
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	23
Do generalist CEOs reduce corporate default risk?	22
A real effect of climate-related shareholder proposals: Diversification	22
WITHDRAWN: Third-party auditor liability risk and trade credit policies	22
Firm size and cost system sophistication: The role of firm age	22
Blockchain and earnings management: Evidence from the supply chain	22
Editorial: What have we learned about green and climate finance?	22
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	21
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	20
From debt breaches to employee safety: The hidden power of banking interventions	20
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	20
The impact of hedge fund activism on audit pricing	20
Hallmarks of Integrated Thinking	20
On professional destabilization and accounting self-regulation	19
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	19
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	19
WITHDRAWN: Key audit matters disclosures and informed traders	19
Climate risks and debt structure	18
Social media analysts, investor attention, and IPO underpricing	17
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	17
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	17
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	17
The impact of green regulation on cost stickiness	16
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	16
Green wave goes up the stream: Green innovation among supply chain partners	16
Auditor distraction: An unintended consequence of M&As	15
ESG controversies and external assurance: Examining their impact on firm value and image	15
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	15
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	15
Climate risk disclosures and auditor expertise	14
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	14
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	14
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	14
Deposit insurance and credit union earnings opacity	13
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	13
Environmental externalities of corporate culture: Evidence from firm pollution	13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	13
Long live the walking dead? Corporate tax avoidance and zombie firms in China	13
Information leakage prior to market switches and the importance of Nominated Advisers	13
The economic and cultural motives of green price premium	12
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	12
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	12
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	12
Accounting practices and professional power dynamics during a crisis	12
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	12
Language diversity, social trust, and corporate environmental performance	12

Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	11
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	11
Dynamics of carbon risk, cost of debt and leverage adjustments	11
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	11
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	11
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	11
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	11
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	11
Why do banks acquire FinTech? The role of board cultural diversity	11
Asymmetric reactions of abnormal audit fees jump to credit rating changes	11
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	11
Exploring the acquisition behavior of penny stock firms	11
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	10
Common auditors and relationship-specific investment in supplier-customer relationships	10
Editorial Board	10
Institutional mechanisms, ownership and bank risk-taking during crises	10
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	10
Accounting scholarship and the Majority World: A case of epistemic injustice	10
Social networks and venture capital investments around the world	10
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	10
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	9
The impact of terrorist attacks and mass shootings on earnings management	9
Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector	9
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	9
FinTech adoption in banks and their liquidity creation	9
Short-selling activities in the time of COVID-19	9
Editorial Board	9
Mandatory corporate social responsibility spending, family control, and the cost of debt	9
Bridging accounting and finance with entrepreneurship: Business and social perspectives	9
The role of political elites in income tax system design and tax fairness	9
How do women accounting and finance professors develop and leverage their capitals for career advancement?	9
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	8
Does board co-option affect corporate tax avoidance?	8
Earnings management of target firms and deal premiums: The role of industry relatedness	8
Smart defaults: Determining the number of default funds in a pension scheme	8
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	8
Strategy and business model disclosures in annual reports: The role of legal regime	7
Does online interaction between firms and investors reduce stock price crash risk?	7
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	7
The role of sustainability awards in institutionalising sustainability: Case study evidence	7
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	7
Does more effective director monitoring make management guidance more credible?	7
Political affiliation, cash flow volatility, and debt maturity in China	6
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	6
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	6
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	6
Institutional ownership and investment by private companies	6
Third-party auditor liability and financial restatements	6
Riding the storm: How natural disasters shape financial advisor misconduct?	6
COVID-19 pandemic and audit quality	6
The information content of rating action reports: A topic modeling approach	6
Local creative culture and audit fees	6
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	6
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	6
Capitalism and the return on capital employed. Some further evidence	6
Use of proceeds in private equity-backed initial public offerings	5
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	5
A networked perspective on NGO accountability in the digital realm	5
Family business origin and investment preference: An empirical study of imprinting theory	5
Curbing myopic R&D behavior: How private meetings serve as a channel	5
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	5
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]	5
Does analyst ESG experience matter?	5
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	5
Stuck in traffic: Do auditors price traffic congestion?	5
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	5
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	5
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	5
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	5
What drives individual investors in the bear market?	5
Algorithmic trading and block ownership initiation: An information perspective	5
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	5
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	5
The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?	5
“Fly alone, die alone”? The clan and the production of tax expertise	5
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	4
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	4
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	4
Going big, going small: A perspective on strategies for researching audit quality	4
Picturing success: The informational role of visual cues in initial coin offerings	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
Tax Avoidance and Disclosure Strategies	4
Political sentiment and corporate social responsibility	4
Climate theory & managerial decisions on cross-border mergers	4
Are boards' risk management committees associated with firms’ environmental performance?	4
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	4
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	4
Stock market reactions to adverse ESG disclosure via media channels	4
The genre of banking financial product information: The characters, the setting, the plot and the story	4
Long-run IPO performance and the role of venture capital	4
Key audit matters disclosures from a legitimacy perspective: A European analysis	4
Employee power and audit Fees: Worldwide evidence	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
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	3
Board gender composition and waste management: Cross-country evidence	3
Accounting and reporting for facing multiple values in meso-level hybrid organisations	3
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	3
Nurturing diversity in accounting through “Queering” accounting pedagogy	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
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	3
Female lead auditors, audit fees, and audit quality	3
Political sentiment and credit ratings	3
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	3
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	3
Perceived enabling budget designs and motivational channels for learning in R&D projects	3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	3
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	3
Auditing decentralized finance	3
Editorial Board	3
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	3
Editorial Board	3
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	3
WITHDRAWN: Corporate culture and carbon emission performance	3
Financial statement comparability and analysts’ optimism for accruals	3
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	3
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	3
Cross-border enforcement of securities laws and dividend payouts	3
Public value disclosure by Brazilian federal universities	3
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	3
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	3
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values	3
Do acquirers care about credit rating consequences? Evidence from credit rating watches	3
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations	2
WITHDRAWN: Audit committee member busyness and risk factor disclosure	2
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	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
Managerial risk-reducing incentives and social and exchange capital	2
CEO succession origin and annual reports readability	2
Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting	2
Withdrawal notice to: < Mimicking Crypto Portfolios in Sustainable Investment ‘><[YBARE(56/6) (2024) / 101463]>	2
Do investor reactions to merger announcements shape the writing of SEC filings?	2
Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure	2
Let's have a relook at accountability	2
Do conformity and bailouts affect misreporting? The case of public health-care organisations	2
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	2
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	2
Auditor choice in reverse mergers: Evidence from China	2
Carbon emissions and bank risk around the world	2
Can green finance policy reduce corporate carbon emissions? Evidence from a quasi-natural experiment in China	2
Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China	2
How do borrower ESG performance and risks matter to banks?	2
Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure	2
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	2
Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective	2
Learning to be green: Accounting comparability and environmental violations	2
COVID-19 profit warnings: Delivering bad news in a time of crisis	2
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	2
Analyst coverage overlaps and similarity in corporate social activities	2
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	2
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing	2
Discretionary reporting and analyst forecasts of operating income under IFRS	2
Strategic forward-looking nonearnings disclosure and overinvestment	2
Reprint of: The use of machine learning algorithms to predict financial statement fraud	2
Audit quality in the face of a crisis: Evidence from the audit inspection scandal	2
We are under attack: Terrorist attacks and director turnover	2
Should underwriters be trusted? Reducing agency costs through primary market supervision	2
Online judicial auction, loan availability, and corporate investment in China	2