British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	518
Bitcoin under the microscope	264
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	108
The bright side of common ownership: Evidence from bank transparency	61
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	50
Understanding corporate governance in China	49
Does the market value the green credit performance of banks? Evidence from bank loan announcements	47
Languages and dividends	47
Carbon accounting for the translation of net-zero targets into business operations	45
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	44
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	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
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	41
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	36
When stimulus strikes: The predictive power of accruals after government stimulus packages	33
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	32
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	32
The geography of environmental regulation: Plant-level emissions data	29
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	29
Is bank diversification a linking channel between regulatory capital and bank value?	28
Investor behavior around targeted liquidity announcements	28
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	27
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	27
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	26

To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	25
Do generalist CEOs reduce corporate default risk?	25
Does budget target setting lead managers to engage in unethical behavior for the organization?	25
Corporate social responsibility culture and international M&As	25
A real effect of climate-related shareholder proposals: Diversification	24
Editorial: What have we learned about green and climate finance?	23
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	23
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	22
Blockchain and earnings management: Evidence from the supply chain	22
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	22
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	22
WITHDRAWN: Third-party auditor liability risk and trade credit policies	22
Firm size and cost system sophistication: The role of firm age	22
WITHDRAWN: Key audit matters disclosures and informed traders	21
From debt breaches to employee safety: The hidden power of banking interventions	21
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	21
The impact of hedge fund activism on audit pricing	21
Hallmarks of Integrated Thinking	19
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	19
On professional destabilization and accounting self-regulation	18
Social media analysts, investor attention, and IPO underpricing	18
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	18
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
The impact of green regulation on cost stickiness	17
Green wave goes up the stream: Green innovation among supply chain partners	17
Climate risks and debt structure	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	16
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	16
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	16
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	15
Auditor distraction: An unintended consequence of M&As	15
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	15
Information leakage prior to market switches and the importance of Nominated Advisers	15
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	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
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	14
ESG controversies and external assurance: Examining their impact on firm value and image	14
From bytes to bucks: The influence of social media commentary on private placements in Chinese listed companies	14
Technical talk in bitcoin and equity	13
The economic and cultural motives of green price premium	13
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	13
Deposit insurance and credit union earnings opacity	13
Climate risk disclosures and auditor expertise	13
The British Accounting Review: Special Issue New challenges in governance, sustainability and accountability of universities	13
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	13
Accounting practices and professional power dynamics during a crisis	12
Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]	12
Environmental externalities of corporate culture: Evidence from firm pollution	12

The effect of big data-driven tax enforcement on audit pricing: Evidence from China	12
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	12
Language diversity, social trust, and corporate environmental performance	12
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	12
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	12
Long live the walking dead? Corporate tax avoidance and zombie firms in China	12
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	12
Why do banks acquire FinTech? The role of board cultural diversity	12
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	11
Asymmetric reactions of abnormal audit fees jump to credit rating changes	11
Mobile banking transaction volume and perceived service quality: A text analytics approach	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
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	11
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	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
Exploring the acquisition behavior of penny stock firms	11
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	11
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	11
Social networks and venture capital investments around the world	10
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	10
Mandatory corporate social responsibility spending, family control, and the cost of debt	10
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	10
The impact of terrorist attacks and mass shootings on earnings management	10
Bridging accounting and finance with entrepreneurship: Business and social perspectives	10
Editorial Board	10
Common auditors and relationship-specific investment in supplier-customer relationships	10
Accounting scholarship and the Majority World: A case of epistemic injustice	10
Short-selling activities in the time of COVID-19	9
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	9
Institutional mechanisms, ownership and bank risk-taking during crises	9
The role of political elites in income tax system design and tax fairness	9
FinTech adoption in banks and their liquidity creation	9
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	9
Editorial Board	9
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
Does board co-option affect corporate tax avoidance?	8
Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector	8
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	7
Does more effective director monitoring make management guidance more credible?	7
Institutional ownership and investment by private companies	7
Local creative culture and audit fees	7
Does online interaction between firms and investors reduce stock price crash risk?	7
Political affiliation, cash flow volatility, and debt maturity in China	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
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	7
Earnings management of target firms and deal premiums: The role of industry relatedness	7
How do women accounting and finance professors develop and leverage their capitals for career advancement?	7
Capitalism and the return on capital employed. Some further evidence	7
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	6
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	6
The role of sustainability awards in institutionalising sustainability: Case study evidence	6
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	6
COVID-19 pandemic and audit quality	6
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	6
Algorithmic trading and block ownership initiation: An information perspective	6
Bureaucratic discretion and auditor choice: Evidence from a quasi-natural experiment	6
Third-party auditor liability and financial restatements	6
Stuck in traffic: Do auditors price traffic congestion?	6
What drives individual investors in the bear market?	6
Editorial Board	6
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	6
Riding the storm: How natural disasters shape financial advisor misconduct?	6
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	6
The information content of rating action reports: A topic modeling approach	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
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	6
Does analyst ESG experience matter?	6
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	5
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	5
Use of proceeds in private equity-backed initial public offerings	5
Tax avoidance and disclosure strategies	5
The genre of banking financial product information: The characters, the setting, the plot and the story	5
A networked perspective on NGO accountability in the digital realm	5
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	5
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	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	5

The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	5
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	5
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	5
Curbing myopic R&D behavior: How private meetings serve as a channel	5
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	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
Political sentiment and corporate social responsibility	4
Going big, going small: A perspective on strategies for researching audit quality	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
Exporting corporate social responsibility: Evidence from foreign bank entry	4
Long-run IPO performance and the role of venture capital	4
Does commitment to operational sustainability pay off? International evidence	4
Stock market reactions to adverse ESG disclosure via media channels	4
The influence of a globalized supply chain on corporate carbon management and disclosure	4
Employee power and audit Fees: Worldwide evidence	4
Climate theory & managerial decisions on cross-border mergers	4
Are boards' risk management committees associated with firms’ environmental performance?	4
The effect of CSR assurance on subsequent corporate greenwashing: Suggestion acquisition or opinion shopping?	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
Picturing success: The informational role of visual cues in initial coin offerings	4
Towards fluid role identity of management accountants: A case study of a Finnish bank	4
Key audit matters disclosures from a legitimacy perspective: A European analysis	4
Editorial Board	3
Political sentiment and credit ratings	3
Analyst coverage overlaps and similarity in corporate social activities	3
Do acquirers care about credit rating consequences? Evidence from credit rating watches	3
Board gender composition and waste management: Cross-country evidence	3
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	3
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	3
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	3
Accounting and reporting for facing multiple values in meso-level hybrid organisations	3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	3
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	3
Cross-border enforcement of securities laws and dividend payouts	3
Female lead auditors, audit fees, and audit quality	3
COVID-19 profit warnings: Delivering bad news in a time of crisis	3
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	3
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	3
Nurturing diversity in accounting through “Queering” accounting pedagogy	3
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	3
Auditing decentralized finance	3
Data breach notification laws and the cost of private debt	3
Editorial Board	3
Perceived enabling budget designs and motivational channels for learning in R&D projects	3
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	3
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	3
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	3
WITHDRAWN: Corporate culture and carbon emission performance	3
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	3
Financial statement comparability and analysts’ optimism for accruals	3
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	3
Public value disclosure by Brazilian federal universities	3
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
Lesson from stock price crash: Changes in managerial confidence and incentives	2
Developing critical reflection: An integrated approach	2
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	2
CEO succession origin and annual reports readability	2
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	2
Withdrawal notice to: < Mimicking Crypto Portfolios in Sustainable Investment ‘><[YBARE(56/6) (2024) / 101463]>	2
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	2
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations	2
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values	2
We are under attack: Terrorist attacks and director turnover	2
Should underwriters be trusted? Reducing agency costs through primary market supervision	2
The collapse of the FTX exchange: The end of cryptocurrency's age of innocence	2
Economic policy uncertainty, carbon emissions and firm valuation: International evidence	2
Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective	2
Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting	2
Do investor reactions to merger announcements shape the writing of SEC filings?	2
Cybersecurity and cost management	2
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	2
Online judicial auction, loan availability, and corporate investment in China	2
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	2
Audit quality in the face of a crisis: Evidence from the audit inspection scandal	2
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	2
Do conformity and bailouts affect misreporting? The case of public health-care organisations	2
Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure	2
Civil liberties and social and environmental information transparency: A global investigation of financial institutions	2
Discretionary reporting and analyst forecasts of operating income under IFRS	2
Strategic forward-looking nonearnings disclosure and overinvestment	2
Let's have a relook at accountability	2
Managerial risk-reducing incentives and social and exchange capital	2
How do borrower ESG performance and risks matter to banks?	2
Reprint of: The use of machine learning algorithms to predict financial statement fraud	2
Learning to be green: Accounting comparability and environmental violations	2
Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure	2
WITHDRAWN: Audit committee member busyness and risk factor disclosure	2
Auditor choice in reverse mergers: Evidence from China	2
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	2
Carbon emissions and bank risk around the world	2