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Elsevier

The British Accounting Review

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Web page: https://www.journals.elsevier.com/the-british-accounting-review

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Editor: Nathan Lael Joseph The email address of this editor does not seem to be valid any more. Please ask Nathan Lael Joseph to have the entry updated or send us the correct address.
Editor: Alan Lowe
Series handle: RePEc:eee:bracre
ISSN: 0890-8389

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Content

2010, Volume 42, Issue 3

187-206 Audit market structure, fees and choice in a period of structural change: Evidence from the UK – 1998–2003
by Abidin, Shamharir & Beattie, Vivien & Goodacre, Alan
207-222 Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context
by Beck, A. Cornelia & Campbell, David & Shrives, Philip J.

2010, Volume 42, Issue 2

75-87 Contemporary public sector accounting research – An international comparison of journal papers
by Goddard, Andrew
88-102 Bridging the gap between accounting and finance
by Pope, Peter F.
103-118 The IASB standard-setting process: Participation and perceptions of financial statement users
by Georgiou, George
119-131 Disclosure strategies among S&P 500 firms: Evidence on the disclosure of non-GAAP financial measures and financial statements in earnings press releases
by Marques, Ana

2010, Volume 42, Issue 1

1-16 Accounting journals and the ABS quality ratings
by Hussain, Simon
17-35 Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study
by Elsayed, Mohamed Omran & Hoque, Zahirul
36-55 Employee morale, non-financial performance measures, deployment of innovative managerial practices and shop-floor involvement in Italian manufacturing firms
by Abdel-Maksoud, A. & Cerbioni, F. & Ricceri, F. & Velayutham, S.
56-70 A longitudinal examination of intellectual capital reporting in Marks & Spencer annual reports, 1978–2008
by Campbell, David & Abdul Rahman, Mara Ridhuan

2009, Volume 41, Issue 4

208-226 The relationship between cost system complexity, purposes of use, and cost system effectiveness
by Schoute, Martijn
227-239 Measuring the impact of accounting journals using Google Scholar and the g-index
by Rosenstreich, Daniela & Wooliscroft, Ben
240-255 A business education for ‘the middling sort of people’ in mercantilist Britain
by Edwards, John Richard

2009, Volume 41, Issue 3

141-153 Credit ratings quality: The perceptions of market participants and other interested parties
by Duff, Angus & Einig, Sandra
154-168 Putting our money where their mouth is: Alignment of charitable aims with charity investments – Tensions in policy and practice
by Kreander, Niklas & Beattie, Vivien & McPhail, Ken
169-183 Equity ownership segregation, shareholder preferences, and dividend policy in China
by Wei, Gang & Xiao, Jason Zezhong
184-196 Consistency of firms' past financial performance measures and future returns
by Alwathainani, Abdulaziz M.

2009, Volume 41, Issue 2

71-89 Experimental evidence on financial incentives, information and decision-making
by Dobbs, Ian M. & Miller, Anthony D.
90-106 Internal audit: A comfort provider to the audit committee
by Sarens, Gerrit & De Beelde, Ignace & Everaert, Patricia
107-119 Understanding credit ratings quality: Evidence from UK debt market participants
by Duff, Angus & Einig, Sandra
120-137 The value relevance and reliability of reported goodwill and identifiable intangible assets
by Dahmash, Firas N. & Durand, Robert B. & Watson, John

2009, Volume 41, Issue 1

2-20 Emerging themes in management control: A review of recent literature
by Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C.
21-30 Relative performance evaluation in board cash compensation: UK empirical evidence
by Liu, Lisa Shifei & Stark, Andrew W.
31-45 ‘All sorts and conditions of men’: The social origins of the founders of the ICAEW
by Anderson, Malcolm & Walker, Stephen P.
46-61 Performance-vested stock options and interest alignment
by Kuang, Yu Flora & Qin, Bo

2008, Volume 40, Issue 4

297-313 Corporate reporting of intellectual capital: Evidence from UK companies
by Striukova, Ludmila & Unerman, Jeffrey & Guthrie, James
314-336 Corporate disclosure, cost of capital and reputation: Evidence from finance directors
by Armitage, Seth & Marston, Claire
337-355 Overseas equity analysis by UK analysts and fund managers
by Clatworthy, Mark & Jones, Michael John
356-375 Breaking the link with a university education in the creation of a chartered accountant: The ICAS story
by Gammie, Elizabeth & Kirkham, Linda

2008, Volume 40, Issue 3

207-227 To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting
by Byrne, Suzanne & Damon, Fiona
228-244 Networks of accounting research: A citation-based structural and network analysis
by Wakefield, Robin
245-259 Accounting, board independence and contagion effects from adverse press comment: The case of Elan
by Donnelly, Ray
260-271 A conceptual enquiry into the concept of a ‘principles-based’ accounting standard
by Dennis, Ian
272-281 The secret life of UK trade credit supply: Setting a new research agenda
by Paul, Salima & Boden, Rebecca

2008, Volume 40, Issue 2

103-122 Familiarity, home bias and investors’ reactions to 20-F reconciliation gains and losses and perceptions of the quality of accounting principles
by Maroney, James J. & McGarry, Clodagh & Ó hÓgartaigh, Ciarán
123-147 Harmonising intergroup relations within a professional body: The case of the ICAEW
by Noguchi, Masayoshi & Edwards, John Richard
148-160 Cost analysis for pricing: Exploring the gap between theory and practice
by Lucas, Michael & Rafferty, James
161-181 Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks
by Branco, Manuel Castelo & Rodrigues, Lúcia Lima
182-192 Manufacturing strategy, broad scope MAS information and information and communication technology
by Mia, Lokman & Winata, Lanita

2008, Volume 40, Issue 1

2-27 The impact of firm characteristics on management accounting practices: A UK-based empirical analysis
by Abdel-Kader, Magdy & Luther, Robert
28-47 Public and private sector auditors and accruals quality in English NHS hospital Trusts
by Ballantine, Joan & Forker, John & Greenwood, Margaret
48-70 The Business Values Scorecard within BAE Systems: The evolution of a performance measurement system
by Jazayeri, Mostafa & Scapens, Robert W.
71-86 The relative influence of competitive intensity and business strategy on the relationship between financial leverage and performance
by Jermias, Johnny

2007, Volume 39, Issue 4

271-289 Critical reflections on research approaches, accounting regulation and the regulation of accounting
by Laughlin, Richard
290-302 Some obstacles to global financial reporting comparability and convergence at a high level of quality
by Zeff, Stephen A.
303-322 The association between employee stock option disclosures and corporate governance: Evidence from an enhanced disclosure regime
by Bassett, Michael & Koh, Ping-Sheng & Tutticci, Irene
323-346 Managerial discretion in distressed firms
by Charitou, Andreas & Lambertides, Neophytos & Trigeorgis, Lenos
347-355 An analysis of the value of cash flow statements of New Zealand pension schemes
by Laswad, Fawzi & Baskerville, Rachel F.

2007, Volume 39, Issue 3

183-195 Predictive gains to segmental disclosure matrices, geographic information and industry sector comparability
by Kou, Wenchao & Hussain, Simon
197-210 A comprehensive comparison of corporate environmental reporting and responsiveness
by van Staden, Chris J. & Hooks, Jill
211-225 Fair value accounting and the present value fallacy: The need for an alternative conceptual framework
by Rayman, R.A.
227-248 Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
by Abraham, Santhosh & Cox, Paul
249-264 The implementation of Activity-Based Costing in China: An innovation action research approach
by Liu, Lana Y.J. & Pan, Fei

2007, Volume 39, Issue 2

115-124 Innovation budget pressure, quality of IS information, and departmental performance
by Dunk, Alan S.
125-151 Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades
by Brown, Rhoda & Jones, Michael & Steele, Tony
153-171 Loss firms’ annual report narratives and share price anticipation of earnings
by Schleicher, Thomas & Hussainey, Khaled & Walker, Martin

2007, Volume 39, Issue 1

3-13 Evaluating the properties of analysts’ forecasts: A bootstrap approach
by Clatworthy, Mark A. & Peel, David A. & Pope, Peter F.
15-38 Issues concerning the employment and employability of disabled people in UK accounting firms: An analysis of the views of human resource managers as employment gatekeepers
by Duff, Angus & Ferguson, John & Gilmore, Karen
39-59 The attitude of Libyan auditors to inherent control risk assessment
by Ritchie, Bob & Khorwatt, Esamaddin
61-87 A study of whistleblowing among trainee auditors
by Brennan, Niamh & Kelly, John
89-107 Modelling corporate failure: A multinomial nested logit analysis for unordered outcomes
by Jones, Stewart & Hensher, David A.

2006, Volume 38, Issue 4

351-370 Discovering the ‘international’ in accounting and finance
by Weetman, Pauline
371-386 Do brokerage houses add value? The market impact of UK sell-side analyst recommendation changes
by Ryan, Paul & Taffler, Richard J.
387-404 Risk reporting: A study of risk disclosures in the annual reports of UK companies
by Linsley, Philip M. & Shrives, Philip J.
405-425 Profitability analysis in UK organizations: An exploratory study
by Drury, Colin & Tayles, Mike
427-440 The effect of cost management knowledge on the relationship between budgetary participation and managerial performance
by Agbejule, Adebayo & Saarikoski, Lotta

2006, Volume 38, Issue 3

239-258 The financing behaviour of listed Chinese firms
by Zou, Hong & Xiao, Jason Zezhong
259-275 The determinants of CEO compensation: Rent extraction or labour demand?
by Chalmers, Keryn & Koh, Ping-Sheng & Stapledon, Geof
277-297 The effects of executive share options and investment opportunities on firms’ accounting performance: Some Australian evidence
by Hutchinson, Marion & A Gul, Ferdinand
299-319 The pattern of investment surrounding CEO retirements: UK evidence
by Conyon, Martin J. & Florou, Annita
321-341 Constructing an ‘efficient frontier’ of accounting journal quality
by Lowe, Alan & Locke, Joanne

2006, Volume 38, Issue 2

131-148 Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–2002
by Pong, Chris & Mitchell, Falconer
149-173 Strategic capital investment decision-making: A role for emergent analysis tools?
by Alkaraan, Fadi & Northcott, Deryl
175-191 Overseas bankers in the UK and their use of information for making lending decisions: Changes from 1985
by Berry, Aidan & Robertson, Jenny
193-220 Attitudes of new appointees to accounting and finance departments in the higher education sector
by Duff, A. & Monk, E.A.

2006, Volume 38, Issue 1

1-30 Understanding management accounting practices: A personal journey
by Scapens, Robert W.
31-61 Cutting to the core? A reflection upon recent education policy debates within the Institute of Chartered Accountants in England and Wales
by Paisey, Catriona & Paisey, Nicholas J.
63-93 35 years of studies on business failure: an overview of the classic statistical methodologies and their related problems
by Balcaen, Sofie & Ooghe, Hubert
95-121 Continuity and change in British cost accounting development: the case of Hawthorn Ieslie, shipbuilders and engineers, 1886–1914
by McLean, Tom

2005, Volume 37, Issue 4

367-387 Minding our manners: Accounting as social norms
by Sunder, Shyam
389-413 Financial and nonfinancial performance measures: How do they affect job satisfaction?
by Lau, Chong M. & Sholihin, Mahfud
415-441 Organisational change, outsourcing and the impact on management accounting
by Smith, Julia A. & Morris, Jonathan & Ezzamel, Mahmoud
443-470 Management accounting and accountability in a new reality of everyday life
by Vamosi, T.
471-481 Linking environmental uncertainty to non-financial performance measures and performance: a research note
by Hoque, Zahirul

2005, Volume 37, Issue 3

261-297 Non-financial performance measurement in manufacturing companies
by Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert
299-318 ‘Bootstrapping’: the investment decision-making process in small firms
by Ekanem, Ignatius
319-337 The market impact of directors' trades: relationship to various measures of a firm's information environment
by Ryan, Paul
339-350 A note on comparative language interrogation for content analysis: The example of English vs. German
by Campbell, David & Cornelia Beck, A. & Shrives, Philip

2005, Volume 37, Issue 2

153-175 Practitioner perspectives on the seasoned equity offering process in the UK
by Burton, Bruce & Helliar, Christine & Power, David
177-204 ‘Towards a mapping of the student world’: the identification of variation in students' conceptions of, and motivations to learn, introductory accounting
by Lucas, Ursula & Meyer, Jan H.F.
205-229 Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation
by O'Dwyer, Brendan & Owen, David L.
231-248 Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs
by Hasseldine, J. & Salama, A.I. & Toms, J.S.

2005, Volume 37, Issue 1

1-21 To match or not to match?
by Su, Steve Yu Shuo
23-46 What are recommended accounting textbooks teaching students about corporate stakeholders?
by Ferguson, John & Collison, David & Power, David & Stevenson, Lorna
47-84 Explicating the design of overhead absorption procedures in UK organizations
by Drury, Colin & Tayles, Mike
85-114 Moving the financial accounting research front forward: the UK contribution
by Beattie, Vivien
115-133 The impact of market competition and budgetary participation on performance and job satisfaction: a research note
by Chong, Vincent K. & Eggleton, Ian R.C. & Leong, Michele K.C.

2004, Volume 36, Issue 4

345-368 What do we know about audit quality?
by Francis, Jere R.
369-393 Informal mentoring relationships and the career processes of public accountants
by Herbohn, K.
395-414 Accountability of the accountancy bodies: the peculiarities of a British accountancy body
by Mitchell, Austin & Sikka, Prem
415-439 Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting
by Maltby, Josephine
441-453 Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals
by Georgiou, George & Roberts, Clare B.

2003, Volume 35, Issue 2

69-103 Accounting practice in the new millennium: is accounting education ready to meet the challenge?
by Howieson, Bryan
105-128 On the association between institutional ownership and aggressive corporate earnings management in Australia
by Koh, Ping-Sheng
129-153 RETRACTED: User's perception of corporate reporting: evidence from Saudi Arabia
by Naser, Kamal & Nuseibeh, Rana
155-187 Issues concerning web-based business reporting: an analysis of the views of interested parties
by Beattie, Vivien & Pratt, Ken

1997, Volume 29, Issue 1

3-39 The early years of the Association of University Teachers of Accounting: 1947–1959
by Zeff, Stephen A.
41-61 Flickering at the margin of existence: The Association of University Teachers of Accounting, 1960–1971
by Parker, R.H.
63-79 The AUTA/BAA 1971–1996: Living in interesting times
by Maunders, Keith

1992, Volume 24, Issue 4

311-329 Accounting for the worth of employees: A new look at an old problem
by Roslender, R. & Dyson, J.R.
331-341 The contagion effect in performance evaluation: Evidence from the evaluations of marketing managers: A research note
by Barrett, T.F. & McDonagh, P. & Granleese, J.
343-367 Change in organisations: A case study of the use of accounting information in the NHS
by Broadbent, Jane
369-383 The role of case study methods in management accounting research: A personal reflection and reply
by Scapens, Robert W.

1992, Volume 24, Issue 3

207-218 The effects of managerial level on the relationship between budgetary participation and job satisfaction
by Dunk, Alan S.
219-233 Accounting and the social: A pedagogic perspective
by Lewis, Linda & Humphrey, Christopher & Owen, David
235-267 Accounting choice theory and market-based research in accounting
by Watts, Ross L.
269-279 Professor michael Mepham's contribution to accounting research: A review essay
by Kedslie, Moyra J.M. & Leech, Stewart A.
281-290 The French Bilan social—A pragmatic model for the development of accounting for the environment? A research note
by Christophe, Bernard & Bebbington, Jan

1992, Volume 24, Issue 2

105-110 A note on corporate social disclosure in Hong Kong
by Lynn, Murray
111-118 A note on the use of creative accounting
by Naser, Kamal & Pendlebury, Maurice
119-137 Modelling audit risk
by Skerratt, L.C.L. & Woodhead, A.
139-155 Replacement cost disclosures, information asymmetry and market-maker behaviour: Assessment through the bid-ask spread
by Venkateswar, Sankaran
157-184 Event studies based on volatility of returns and trading volume: A review
by Yadav, Pradeep K.

1992, Volume 24, Issue 1

3-16 The role of quantitative models in management accounting education
by Currie, John
17-31 The role of case study methods in management accounting research: A comment
by Llewellyn, Sue
33-42 Issues in assessing MDA models of corporate failure: A research note
by Piesse, J. & Wood, D.
43-65 An exploration of ethical investment in the UK
by Perks, R.W. & Rawlinson, D.H. & Ingram, L.
67-76 Market reaction to long-term incentive plan adoption: Equity dilution as an explanatory variable
by Venkateswar, Sankaran
77-85 The ASB's proposed objective of financial statements: Marching in step backwards? a review essay
by Page, Michael

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