British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	693
Bitcoin under the microscope	144
The Academic Legacy of Professor Michael John Jones (1953–2023): Accounting narratives, financial graphs, medieval accounting history and accounting for biodiversity	82
Languages and dividends	63
Does the market value the green credit performance of banks? Evidence from bank loan announcements	62
Carbon accounting for the translation of net-zero targets into business operations	58
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	56
The bright side of common ownership: Evidence from bank transparency	55
Understanding corporate governance in China	54
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	49
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	48
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	47
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	45
When stimulus strikes: The predictive power of accruals after government stimulus packages	44
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	43
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	40
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	40
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	39
Investor behavior around targeted liquidity announcements	38
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	37
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	36
The geography of environmental regulation: Plant-level emissions data	34
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	33
NGOs’ performance, governance, and accountability in the era of digital transformation	33
Do Government Subsidies Affect Analyst Forecast Accuracy?	32

The power of ESG optimism: How Robinhood investors respond in real time	32
Reprint of: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	29
A real effect of climate-related shareholder proposals: Diversification	29
Editorial: What have we learned about green and climate finance?	29
Editorial Board	28
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	27
Blockchain and earnings management: Evidence from the supply chain	27
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	26
Does budget target setting lead managers to engage in unethical behavior for the organization?	26
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	26
Do generalist CEOs reduce corporate default risk?	26
Do managers care about analyst attention to ESG?	25
The impact of hedge fund activism on audit pricing	25
WITHDRAWN: Third-party auditor liability risk and trade credit policies	24
WITHDRAWN: Key audit matters disclosures and informed traders	23
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	23
On professional destabilization and accounting self-regulation	22
From debt breaches to employee safety: The hidden power of banking interventions	21
Hallmarks of Integrated Thinking	21
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	21
Editorial networks, geography, and social responsibility: Alternative finance and the limits of finance	21
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	21
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	21
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	20
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	19
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	19
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	19
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	19
The impact of green regulation on cost stickiness	19
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	19
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	18
Information-processing gap and insider trading profitability: Evidence from the XBRL mandate	18
Social media analysts, investor attention, and IPO underpricing	18
Green wave goes up the stream: Green innovation among supply chain partners	18
Climate risks and debt structure	18
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	17
From bytes to bucks: The influence of social media commentary on private placements in Chinese listed companies	17
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	17
Auditor distraction: An unintended consequence of M&As	17
Climate risk disclosures and auditor expertise	16
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	16
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	16
Editorial Board	16
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	16
Information leakage prior to market switches and the importance of Nominated Advisers	16
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	15
Corrigendum to “Does audit Partner–Client relationship affect managerial tone? Evidence from earnings conference calls question and answer Sessions” [The British Accounting Review 101781]	15
The economic and cultural motives of green price premium	15
Language diversity, social trust, and corporate environmental performance	15
ESG controversies and external assurance: Examining their impact on firm value and image	15

When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	15
Editorial: Special Issue New challenges in governance, sustainability and accountability of universities	15
Deposit insurance and credit union earnings opacity	15
Technical talk in bitcoin and equity	15
Environmental externalities of corporate culture: Evidence from firm pollution	15
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	15
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	14
Dynamics of carbon risk, cost of debt and leverage adjustments	14
Long live the walking dead? Corporate tax avoidance and zombie firms in China	14
Exploring the acquisition behavior of penny stock firms	14
Predicting financial distress using textual risk disclosures in annual reports: How and what risks are disclosed?	13
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	13
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	13
The impact of integrated thinking on firm value: An international perspective	13
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	13
The impact of diversification on industry effects in firm profitability forecasting	12
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	12
Why do banks acquire FinTech? The role of board cultural diversity	12
Mobile banking transaction volume and perceived service quality: A text analytics approach	12
Social networks and venture capital investments around the world	12
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	12
Accounting as capital and field of struggle: Symbolic power and labour relations in municipal government	12
Editorial Board	12
Asymmetric reactions of abnormal audit fees jump to credit rating changes	12
Bridging accounting and finance with entrepreneurship: Business and social perspectives	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
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	11
Editorial Board	11
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	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
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	11
Institutional mechanisms, ownership and bank risk-taking during crises	11
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	11
Short-selling activities in the time of COVID-19	11
The costs of being stuck in traffic: Evidence from debt contracting	11
Isn't it ironic? The unintended consequences of audit firm efforts to increase auditor awareness of blockchain	10
Common auditors and relationship-specific investment in supplier-customer relationships	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
FinTech adoption in banks and their liquidity creation	10
The role of political elites in income tax system design and tax fairness	10
Accounting scholarship and the Majority World: A case of epistemic injustice	10
Mandatory corporate social responsibility spending, family control, and the cost of debt	10
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	9
Editorial Board	9
When employee incentives bias cost information: On the tension between decision-making and control	9
Does board co-option affect corporate tax avoidance?	9
How do women accounting and finance professors develop and leverage their capitals for career advancement?	9
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	9
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	8
Does online interaction between firms and investors reduce stock price crash risk?	8
Third-party auditor liability and financial restatements	8
The role of sustainability awards in institutionalising sustainability: Case study evidence	8
Local creative culture and audit fees	8
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	8
Institutional ownership and investment by private companies	8
Political affiliation, cash flow volatility, and debt maturity in China	8
Strategy and business model disclosures in annual reports: The role of legal regime	8
Textual and AI-based analysis of climate disclosures: Evidence from the European energy sector	8
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	8
Capitalism and the return on capital employed. Some further evidence	8
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	7
Bureaucratic discretion and auditor choice: Evidence from a quasi-natural experiment	7
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	7
What drives individual investors in the bear market?	7
Rhetorical big baths following CEO turnovers	7
A networked perspective on NGO accountability in the digital realm	7
Editorial Board	7
The information content of rating action reports: A topic modeling approach	7
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	7
Asset revaluations and credit conditions	7
Does analyst ESG experience matter?	7
COVID-19 pandemic and audit quality	7
Stuck in traffic: Do auditors price traffic congestion?	7
Riding the storm: How natural disasters shape financial advisor misconduct?	7
Does more effective director monitoring make management guidance more credible?	7
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	7
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	7
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	7
Algorithmic trading and block ownership initiation: An information perspective	7

The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	6
Climate theory & managerial decisions on cross-border mergers	6
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	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
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	6
“Fly alone, die alone”? The clan and the production of tax expertise	6
Tax avoidance and disclosure strategies	6
Key audit matters disclosures from a legitimacy perspective: A European analysis	6
Curbing myopic R&D behavior: How private meetings serve as a channel	6
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	6
Strategic opportunism or risk response? Customer real earnings management following supplier litigation	6
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	6
The genre of banking financial product information: The characters, the setting, the plot and the story	6
Market uncertainty and workplace safety: Evidence from China	6
Use of proceeds in private equity-backed initial public offerings	6
Family business origin and investment preference: An empirical study of imprinting theory	6
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	6
Management control systems, business financial literacy and financial leverage in business-incubated start-ups	6
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
Employee power and audit Fees: Worldwide evidence	5
Editorial Board	5
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	5
Exporting corporate social responsibility: Evidence from foreign bank entry	5
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	5
Long-run IPO performance and the role of venture capital	5
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	5
Political sentiment and corporate social responsibility	5
Towards fluid role identity of management accountants: A case study of a Finnish bank	5
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	5
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	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
Public value disclosure by Brazilian federal universities	5
Picturing success: The informational role of visual cues in initial coin offerings	5
Auditing decentralized finance	5
WITHDRAWN: Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU	5
Data breach notification laws and the cost of private debt	5
The influence of a globalized supply chain on corporate carbon management and disclosure	5
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	4
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	4
Commercial reform and corporate investment efficiency: The roles of governmental administrative efficiency, information transparency, and regulatory oversight	4
Accounting and reporting for facing multiple values in meso-level hybrid organisations	4
CEO Narcissism and Repetitive Language in MD&A Disclosures: Informative Reinforcement or Opportunistic Obfuscation?	4
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	4
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	4
Innovation in capital funding by public hospitals during austerity: Evidence from the English National Health Service	4
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	4
Financial statement comparability and analysts’ optimism for accruals	4
Editorial Board	4
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	4
Bilateral political relations and analyst herding	4
Board gender composition and waste management: Cross-country evidence	4
Nurturing diversity in accounting through “Queering” accounting pedagogy	4
Auditors’ inter-organizational upward mobility and audit quality	4
Political sentiment and credit ratings	4
Do acquirers care about credit rating consequences? Evidence from credit rating watches	4
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	4
Perceived enabling budget designs and motivational channels for learning in R&D projects	4
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	4
WITHDRAWN: Corporate culture and carbon emission performance	4
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	4
Cross-border enforcement of securities laws and dividend payouts	4
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	4
Female lead auditors, audit fees, and audit quality	4
Megaprojects and hybridity. Accounting and performance challenges for multiple diverse actors and values	4
Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom	4
Cybersecurity and cost management	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
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	3
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	3
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	3
The collapse of the FTX exchange: The end of cryptocurrency's age of innocence	3
Withdrawal notice to: < Mimicking Crypto Portfolios in Sustainable Investment ‘><[YBARE(56/6) (2024) / 101463]>	3
Director networks, accounting conservatism and director reputation: Evidence after financial reporting failure	3
High-speed railways, audit partner changes across audit offices and audit quality: Evidence from China	3
Signals from CSR competition: The influence of relative CSR performance on analysts’ recommendations	3
WITHDRAWN: Audit committee member busyness and risk factor disclosure	3
Analyst coverage overlaps and similarity in corporate social activities	3
Beware of false prophets: Cybersecurity risk and strategic voluntary disclosure	3
Reprint of: The use of machine learning algorithms to predict financial statement fraud	3
Economic policy uncertainty, carbon emissions and firm valuation: International evidence	3
Managerial risk-reducing incentives and social and exchange capital	3
Online judicial auction, loan availability, and corporate investment in China	3
Carbon emissions and bank risk around the world	3
Let's have a relook at accountability	3
Do conformity and bailouts affect misreporting? The case of public health-care organisations	3
Should underwriters be trusted? Reducing agency costs through primary market supervision	3
We are under attack: Terrorist attacks and director turnover	3
Learning to be green: Accounting comparability and environmental violations	3
Lesson from stock price crash: Changes in managerial confidence and incentives	3
Strategic forward-looking nonearnings disclosure and overinvestment	3
Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective	3
How do borrower ESG performance and risks matter to banks?	3