British Accounting Review

Article	Citations
Determinants and consequences of sales/production report issuance	422
Bitcoin under the microscope	230
Languages and dividends	149
Does the market value the green credit performance of banks? Evidence from bank loan announcements	91
Does CEO extraversion pay off when in need? Evidence from the global financial crisis	85
The bright side of common ownership: Evidence from bank transparency	52
Carbon accounting for the translation of net-zero targets into business operations	48
Actors constructing accountability in hybrid organisations: The case of a Swedish municipal corporation	42
Are key audit matter disclosures useful in assessing the financial distress level of a client firm?	40
The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth	40
Understanding corporate governance in China	40
How do investors perceive firms’ hiring of local CEOs? Evidence from the cost of equity capital	39
When stimulus strikes: The predictive power of accruals after government stimulus packages	37
Cross-border regulatory cooperation and cash holdings: Evidence from US-listed foreign firms	36
The effect of corporate sustainability performance on leverage adjustments	36
Withdrawal notice to “Rank-and-file employee stock options and audit pricing: Evidence from S&P 1500 firms” [YBARE(56/6) (2024) / 101422]	36
The impact of the UK's Modern Slavery Act (2015) on the disclosure of FTSE 100 companies	36
The role of market devices in addressing labour exploitation: An analysis of the Australian cleaning industry	33
Keep a watchful eye on both: The impact of the joint terms of ruling party and government leaders on family firm government subsidies	29
Investor behavior around targeted liquidity announcements	28
Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity	27
The geography of environmental regulation: Plant-level emissions data	26
Is bank diversification a linking channel between regulatory capital and bank value?	26
NGOs’ performance, governance, and accountability in the era of digital transformation	25
WITHDRAWN: The hidden cost of organisation capital: Evidence from trade credit	24

A real effect of climate-related shareholder proposals: Diversification	24
Do generalist CEOs reduce corporate default risk?	24
The price of corporate social irresponsibility in seasoned equity offerings: International evidence	24
Does budget target setting lead managers to engage in unethical behavior for the organization?	23
Market reactions to a cross-border carbon policy: Evidence from listed Chinese companies	22
Corporate social responsibility culture and international M&As	22
Firm size and cost system sophistication: The role of firm age	22
To datafication and beyond: Digital transformation and accounting technologies in the healthcare sector	22
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	21
WITHDRAWN: Key audit matters disclosures and informed traders	21
Withdrawal notice to: “Key audit matters disclosures and informed Traders” [YBARE 56 (6) (2024) 101386]	20
WITHDRAWN: Third-party auditor liability risk and trade credit policies	20
Disclosure of investor relationship activities and stock crash risk: Evidence from private in-house meetings	19
From debt breaches to employee safety: The hidden power of banking interventions	19
On professional destabilization and accounting self-regulation	18
OK, let’s talk. Firms’ willingness to communicate with retail investors: Evidence from controlling shareholders’ equity pledging	18
The impact of hedge fund activism on audit pricing	18
Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research	18
From whales to waves: Social media sentiment, volatility, and whales in cryptocurrency markets	18
Hallmarks of Integrated Thinking	17
Green wave goes up the stream: Green innovation among supply chain partners	17
Do peer firms influence innovation?	17
The impact of green regulation on cost stickiness	17
WITHDRAWN: The use of machine learning algorithms to predict financial statement fraud	16
Linkage between strategy and financial performance disclosure in annual reports: A new reporting path for organizational learning	15
Do students have satisfying educational experiences at sustainable universities? Evidence from Australian universities	15
On the dynamics of treasury bond yields: From term structure modelling to economic scenario generation	15
Climate risks and debt structure	15
Textual dimensions of sustainability information, stock price informativeness, and proprietary costs: Evidence from integrated reports	15
Auditor distraction: An unintended consequence of M&As	14
Examining the re-territorialisation of beneficiary accountability: Digitising nonprofit services in response to COVID-19	14
ESG controversies and external assurance: Examining their impact on firm value and image	14
WITHDRAWN: On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors	14
Hybridity, institutional logics and value creation mechanisms in the corporatisation of social care	13
The spillover effect of natural disaster on analyst forecast inaccuracy: Evidence from shared analyst coverage	13
Management controls and modern slavery risks in the building and construction industry: Lessons from an Australian social housing provider	13
Climate risk disclosures and auditor expertise	13
Information leakage prior to market switches and the importance of Nominated Advisers	13
The economic and cultural motives of green price premium	12
Environmental externalities of corporate culture: Evidence from firm pollution	12
Does corporate eco-innovation affect stock price crash risk?	12
Deposit insurance and credit union earnings opacity	12
Digitalization and management accountants’ role conflict and ambiguity: A double-edged sword for the profession	12
Long live the walking dead? Corporate tax avoidance and zombie firms in China	11
When a financially oriented performance measurement system supports hybrid collective sensemaking: The case of a cooperative bank	11
Hospital Management Accounting Systems: Evolving roles, actors, and interactions	11
Language diversity, social trust, and corporate environmental performance	11
Uncovering the intensity of climate risk and opportunity: Awareness and effectiveness	11
Does the legal enforcement environment constrain earnings management in social enterprises? Evidence from microfinance institutions	11

Why do banks acquire FinTech? The role of board cultural diversity	10
Dynamics of carbon risk, cost of debt and leverage adjustments	10
Asymmetric reactions of abnormal audit fees jump to credit rating changes	10
Accounting practices and professional power dynamics during a crisis	10
Exploring the acquisition behavior of penny stock firms	10
Changes in bank profitability Post-CEO succession: Does prior CEO experience improve bank performance?	10
Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’	10
The effect of big data-driven tax enforcement on audit pricing: Evidence from China	10
Mandatory ESG reporting and cross-Listing activities: Worldwide evidence	10
Withdrawal notice to: <’ Heterogeneity in the Integration of ESG Measures in Executive Compensation: Determinants, Contracting Details and Outcomes ‘><[YBARE(56/6) (2024) / 101440]>	9
WITHDRAWN: Nineteenth century audit reports: Evolution from free-form to standardised wording	9
Institutional mechanisms, ownership and bank risk-taking during crises	9
Short-selling activities in the time of COVID-19	9
Accounting scholarship and the Majority World: A case of epistemic injustice	9
Regulator as a minority shareholder and corporate fraud: Quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center	9
Withdrawal notice to: <’ Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of Directive 20	9
Editorial Board	9
Private equity buyout pricing, returns, and portfolio firm performance across UK regions	9
Narcissistic audit committee chairs and the quality of non-IFRS disclosures	9
Withdrawal notice to: <’ Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning ‘><[YBARE(56/6) (2024) / 101457]>	9
Social networks and venture capital investments around the world	9
Bridging accounting and finance with entrepreneurship: Business and social perspectives	9
Smart defaults: Determining the number of default funds in a pension scheme	8
Reprint of: The hidden cost of organisation capital: Evidence from trade credit	8
From traditional to digital: Unravelling performance measurement systems and accounting methods in drug treatment through a systematic review and content analysis	8
FinTech adoption in banks and their liquidity creation	8
Fintech and home bias: The power of new social capital in innovative entrepreneurial financing	8
The impact of terrorist attacks and mass shootings on earnings management	8
Common auditors and relationship-specific investment in supplier-customer relationships	8
Editorial Board	8
The role of political elites in income tax system design and tax fairness	8
Mandatory corporate social responsibility spending, family control, and the cost of debt	8
Does online interaction between firms and investors reduce stock price crash risk?	7
Corporate environmental reporting in the China context: The interplay of stakeholder salience, socialist ideology and state power	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
Strategy and business model disclosures in annual reports: The role of legal regime	7
Textual and AI-based Analysis of Climate Disclosures: Evidence from the European Energy Sector	7
Institutional ownership and investment by private companies	6
Discretionary tone in reward-based crowdfunding: Do project owners talk their way to success?	6
WITHDRAWN: Mimicking crypto portfolios in sustainable investment	6
Stock exchange oversight and investor quotes: Evidence from initial public offering comment letters in China	6
Withdrawal notice“Audit committee member busyness and risk factor disclosure” [YBARE(56/6) (2024) / 101442]	6
Third-party auditor liability and financial restatements	6
Capitalism and the return on capital employed. Some further evidence	6
The information content of rating action reports: A topic modeling approach	6
Does more effective director monitoring make management guidance more credible?	6
Political affiliation, cash flow volatility, and debt maturity in China	6
Local creative culture and audit fees	6
Stuck in traffic: Do auditors price traffic congestion?	5
Use of proceeds in private equity-backed initial public offerings	5
WITHDRAWN: Ex-ante expected changes in ESG and future stock returns based on machine learning	5
Does analyst ESG experience matter?	5
What drives individual investors in the bear market?	5
Does non-financial information disclosure promote firm's exports? Evidence from China's mandatory CSR reporting regulation	5
Riding the storm: How natural disasters shape financial advisor misconduct?	5
“Fly alone, die alone”? The clan and the production of tax expertise	5
The impacts of inventory in transfer pricing and net income: Differences between traditional accounting and throughput accounting	5
Strategic reaction and tax avoidance: Evidence from the effect of large IPOs on peers	5
Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management	5
Green is the new gold: The role of professional managers in enhancing ESG performance in Chinese state-owned enterprises	5
Digitalization as a form of marketization: The performativity of calculative practices in framing and overflowing NGO performance and accountability	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
Algorithmic trading and block ownership initiation: An information perspective	5
The role of sustainability awards in institutionalising sustainability: Case study evidence	5
COVID-19 pandemic and audit quality	5
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
Do geographically nearby major customers mitigate suppliers’ stock price crash risk?	4
Long-run IPO performance and the role of venture capital	4
The schizophrenic board secretary: An embedded agent between multiple stakeholders and financial misconduct	4
Are boards' risk management committees associated with firms’ environmental performance?	4
Climate theory & managerial decisions on cross-border mergers	4
Family business origin and investment preference: An empirical study of imprinting theory	4
Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques	4
WITHDRAWN: The capital market consequence of sustained abnormal Audit fees: Evidence from stock price crash risk	4
The Effect of CSR Assurance on Subsequent Corporate Greenwashing: Suggestion Acquisition or Opinion Shopping?	4
The impact of loosening regulatory requirements on firm innovation: Evidence from SEC rule 12h-6	4
The genre of banking financial product information: The characters, the setting, the plot and the story	4
The dual impact of on-chain and off-chain factors on Bitcoin market efficiency	4

Curbing myopic R&D behavior: How private meetings serve as a channel	4
A networked perspective on NGO accountability in the digital realm	4
Key audit matters disclosures from a legitimacy perspective: A European analysis	4
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork	4
Political sentiment and corporate social responsibility	4
Going big, going small: A perspective on strategies for researching audit quality	4
The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes	3
Do tax incentives make firms greener? Evidence from the accelerated depreciation policy in China	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
Public value disclosure by Brazilian federal universities	3
Stock market reactions to adverse ESG disclosure via media channels	3
China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?	3
Employee power and audit Fees: Worldwide evidence	3
Financial statement comparability and analysts’ optimism for accruals	3
Editorial Board	3
Data breach notification laws and the cost of private debt	3
Institutionalisation of sustainability performance measurement and reporting: Insights from Victoria (Australia) and New Zealand universities	3
Picturing success: The informational role of visual cues in initial coin offerings	3
Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China	3
Editorial Board	3
Withdrawal notice to: <’ The Use of Machine Learning Algorithms to Predict Financial Statement Fraud ‘><[YBARE(56/6) (2024) / 101441]>	3
Accounting and reporting for facing multiple values in meso-level hybrid organisations	3
Towards fluid role identity of management accountants: A case study of a Finnish bank	3
Exporting corporate social responsibility: Evidence from foreign bank entry	3
The influence of a globalized supply chain on corporate carbon management and disclosure	3
Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition	3
Auditing decentralized finance	3
Exploring effectiveness of entity actions to eliminate modern slavery risk – Early Australian evidence	3
Choice of financial audit firm and ESG assurance firm: The role of board of director characteristics	2
Let's have a relook at accountability	2
The benefits of small business FinTech lending: Evidence from entrepreneurs’ consumption structure	2
Female lead auditors, audit fees, and audit quality	2
WITHDRAWN: Audit committee member busyness and risk factor disclosure	2
Does lowball guidance work? An analysis of firms that consistently beat their guidance by large margins	2
Controlling shareholder share pledging and the cost of equity capital: Evidence from China	2
Cross-border enforcement of securities laws and dividend payouts	2
Hybridisation, purification, and re-hybridisation: A study of shifting registers of value	2
Implementing problematic tax regulation: Hysteresis and bureaucratic revolutionaries within tax administrations	2
Do investor reactions to merger announcements shape the writing of SEC filings?	2
Do conformity and bailouts affect misreporting? The case of public health-care organisations	2
Learning to be green: Accounting comparability and environmental violations	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
Political sentiment and credit ratings	2
Board gender composition and waste management: Cross-country evidence	2
Perceived enabling budget designs and motivational channels for learning in R&D projects	2
Nurturing diversity in accounting through “Queering” accounting pedagogy	2
Do acquirers care about credit rating consequences? Evidence from credit rating watches	2
Should underwriters be trusted? Reducing agency costs through primary market supervision	2
Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis	2
Does practice make perfect? The effect of online formative assessments on students’ self-efficacy and test anxiety	2
Withdrawal notice to: “Third-party auditor liability risk and trade credit policies” [YBARE 56 (6) (2024) 101454]	2
Auditor choice in reverse mergers: Evidence from China	2
Withdrawal notice to‟Nineteenth century audit reports: Evolution from free-form to standardised wording” [YBARE(56/6) (2024) / 101428]	2
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting	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
Is greater connectivity of financial and non-financial information in annual reports valued by market participants?	2
Bookkeeping, but not for profit: A special form of double entry in a 16th century Venetian charity	2
WITHDRAWN: Corporate culture and carbon emission performance	2
Distress risk anomaly and misvaluation	2
Audit quality in the face of a crisis: Evidence from the audit inspection scandal	2