British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	328
The bright side of common ownership: Evidence from bank transparency	203
Carbon accounting for the translation of net-zero targets into business operations	132
Bitcoin under the microscope	82
Languages and dividends	74
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	42
Does the market value the green credit performance of banks? Evidence from bank loan announcements	40
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	35
Understanding corporate governance in China	33
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	32
Investor behavior around targeted liquidity announcements	32
The effect of corporate sustainability performance on leverage adjustments	32
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	32
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	31
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	31
Is bank diversification a linking channel between regulatory capital and bank value?	30
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	30
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	28
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	27
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	26
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	24
NGOs’ performance, governance, and accountability in the era of digital transformation	24
Firm size and cost system sophistication: The role of firm age	23
The geography of environmental regulation: Plant-level emissions data	23
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	23

Do generalist CEOs reduce corporate default risk?	21
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	20
A real effect of climate-related shareholder proposals: Diversification	20
Does budget target setting lead managers to engage in unethical behavior for the organization?	20
WITHDRAWN: Key audit matters disclosures and informed traders	18
The impact of hedge fund activism on audit pricing	18
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	18
Corporate governance transformation: Editorial review	18
WITHDRAWN: Third-party auditor liability risk and trade credit policies	18
Pension funds and IPO pricing. Evidence from a quasi-experiment	18
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	18
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	18
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
Blockchain and earnings management: Evidence from the supply chain	18
Corporate social responsibility culture and international M&As	18
Hallmarks of Integrated Thinking	17
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	17
On professional destabilization and accounting self-regulation	17
Climate risks and debt structure	16
Do peer firms influence innovation?	16
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	16
From debt breaches to employee safety: The hidden power of banking interventions	16
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	15
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	15
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	14
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	14
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	14
Information leakage prior to market switches and the importance of Nominated Advisers	13
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	13
Climate risk disclosures and auditor expertise	13
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	13
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	13
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	13
Long live the walking dead? Corporate tax avoidance and zombie firms in China	12
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	12
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	12
Does corporate eco-innovation affect stock price crash risk?	12
Deposit insurance and credit union earnings opacity	12
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	12
Australia's divided accounting profession: The 1969 merger attempt and its legacy	11
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	11
Exploring the acquisition behavior of penny stock firms	10
Hospital Management Accounting Systems: Evolving Roles, Actors, and Interactions	10
Language diversity, social trust, and corporate environmental performance	10
Accounting practices and professional power dynamics during a crisis	10
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	9
Asymmetric reactions of abnormal audit fees jump to credit rating changes	9
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	9
Dynamics of carbon risk, cost of debt and leverage adjustments	9
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	9

Narcissistic audit committee chairs and the quality of non-IFRS disclosures	8
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	8
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	8
Why do banks acquire FinTech? The role of board cultural diversity	8
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	8
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	7
The impact of terrorist attacks and mass shootings on earnings management	7
Social networks and venture capital investments around the world	7
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	7
The role of political elites in income tax system design and tax fairness	7
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	7
Bridging accounting and finance with entrepreneurship: Business and social perspectives	7
Editorial Board	7
Accounting Scholarship and the Majority World: A Case of Epistemic Injustice	7
Short-selling activities in the time of COVID-19	7
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	7
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	7
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	7
Institutional mechanisms, ownership and bank risk-taking during crises	7
Mandatory corporate social responsibility spending, family control, and the cost of debt	7
FinTech adoption in banks and their liquidity creation	7
Smart defaults: Determining the number of default funds in a pension scheme	7
Strategy and business model disclosures in annual reports: The role of legal regime	6
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	6
Audit firm merger and the strategic response by large audit firms	6
Local creative culture and audit fees	6
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	6
Earnings management of target firms and deal premiums: The role of industry relatedness	6
Does online interaction between firms and investors reduce stock price crash risk?	6
Political affiliation, cash flow volatility, and debt maturity in China	6
The information content of rating action reports: A topic modeling approach	6
How do women accounting and finance professors develop and leverage their capitals for career advancement?	6
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	6
Institutional ownership and investment by private companies	5
Does more effective director monitoring make management guidance more credible?	5
Stuck in traffic: Do auditors price traffic congestion?	5
Does analyst ESG experience matter?	5
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	5
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	5
Capitalism and the return on capital employed. Some further evidence	5
What drives individual investors in the bear market?	5
Algorithmic trading and block ownership initiation: An information perspective	5
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	5
Third-party auditor liability and financial restatements	5
COVID-19 pandemic and audit quality	5
Capitalisation of R&D and the informativeness of stock prices: Pre- and post-IFRS evidence	5
“Fly alone, die alone”? The clan and the production of tax expertise	4
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 accountability	4
Climate theory & managerial decisions on cross-border mergers	4
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	4
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	4
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	4
Sell-side equity analysts and equity sales: A study of interaction	4
Use of Proceeds in Private Equity-Backed Initial Public Offerings	4
The genre of banking financial product information: The characters, the setting, the plot and the story	4
Curbing myopic R&D behavior: How private meetings serve as a channel	4
Family business origin and investment preference: An empirical study of imprinting theory	4
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	4
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	4
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	4
Does cooperation among women enhance or impede firm performance?	4
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	4
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	4
Data breach notification laws and the cost of private debt	3
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	3
Going big, going small: A perspective on strategies for researching audit quality	3
Public value disclosure by Brazilian federal universities	3
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	3
Auditing decentralized finance	3
Editorial Board	3
Stock market reactions to adverse ESG disclosure via media channels	3
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	3
Long-run IPO performance and the role of venture capital	3
Towards fluid role identity of management accountants: A case study of a Finnish bank	3
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	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
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	3
Are boards' risk management committees associated with firms’ environmental performance?	3

Political sentiment and corporate social responsibility	3
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	3
Picturing success: The informational role of visual cues in initial coin offerings	3
Exporting corporate social responsibility: Evidence from foreign bank entry	3
Editorial Board	3
Distress risk anomaly and misvaluation	2
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	2
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	2
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	2
Nurturing diversity in accounting through “Queering” accounting pedagogy	2
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	2
WITHDRAWN: Corporate culture and carbon emission performance	2
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	2
Learning to be green: Accounting comparability and environmental violations	2
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	2
Should underwriters be trusted? Reducing agency costs through primary market supervision	2
Do acquirers care about credit rating consequences? Evidence from credit rating watches	2
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	2
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	2
Board gender composition and waste management: Cross-country evidence	2
Financial statement comparability and analysts’ optimism for accruals	2
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	2
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	2
Female lead auditors, audit fees, and audit quality	2
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values	2
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	2
COVID-19 profit warnings: Delivering bad news in a time of crisis	2
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	2
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	2
Cross-border enforcement of securities laws and dividend payouts	2
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	2
Accounting and reporting for facing multiple values in meso-level hybrid organisations	2
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	2
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	2
WITHDRAWN: Audit committee member busyness and risk factor disclosure	2
Political sentiment and credit ratings	2
Lesson from stock price crash: Changes in managerial confidence and incentives	1
Can green finance policy reduce corporate carbon emissions? Evidence from a quasi-natural experiment in China	1
Withdrawal notice to: < Mimicking Crypto Portfolios in Sustainable Investment ‘><[YBARE(56/6) (2024) / 101463]>	1
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	1
Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure	1
Do conformity and bailouts affect misreporting? The case of public health-care organisations	1
Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure	1
Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective	1
Economic policy uncertainty, carbon emissions and firm valuation: International evidence	1
Civil liberties and social and environmental information transparency: A global investigation of financial institutions	1
CEO succession origin and annual reports readability	1
Impression management, forward-looking strategy-related disclosure, and excess executive compensation: Evidence from China	1
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing	1
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	1
Do investor reactions to merger announcements shape the writing of SEC filings?	1
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	1
Auditor choice in reverse mergers: Evidence from China	1
Managerial risk-reducing incentives and social and exchange capital	1
The effect of real earnings smoothing on corporate labour investment	1
Social network, corporate governance, and rent extraction in CEO compensation: Evidence from spatial econometric models	1
Developing critical reflection: An integrated approach	1
Discretionary reporting and analyst forecasts of operating income under IFRS	1
Managing the shift from voluntary to mandatory climate disclosure: The role of carbon accounting	1
Strategic forward-looking nonearnings disclosure and overinvestment	1
Online judicial auction, loan availability, and corporate investment in China	1
We are under attack: Terrorist attacks and director turnover	1
Let's have a relook at accountability	1
Reprint of: The use of machine learning algorithms to predict financial statement fraud	1
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations	1
The effect of key audit matters and management disclosures on auditors’ judgements and decisions: An exploratory study	1
The collapse of the FTX exchange: The end of cryptocurrency's age of innocence	1
The use of management accounting information by boards of directors to oversee strategy implementation	1