British Accounting Review

British Accounting Review

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  • 3区 中科院分区
  • Q1 JCR分区

高引用文章

文章名称 引用次数
The impact of environmental, social, and governance disclosure on firm value: The role of CEO power 48
Beyond gender diversity: How specific attributes of female directors affect earnings management 28
Environmental, social and governance disclosure, integrated reporting, and the accuracy of analyst forecasts 25
The role of internet-related technologies in shaping the work of accountants: New directions for accounting research 17
Voluntary disclosure, greenhouse gas emissions and business performance: Assessing the first decade of reporting 14
The role of auditing in the fight against corruption 10
Socially responsible investment portfolios: Does the optimization process matter? 9
The valuation relevance of environmental performance revisited: The moderating role of environmental provisions 9
Accounting and finance in UK universities: Academic labour, shortages and strategies 7
The impact of audit quality on real and accrual earnings management around IPOs 7
Unveiling the role of identity accountability in shaping charity outcome measurement practices 7
The governance of public bodies in times of austerity 7
The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control? 7
The determinants of companies' levels of integration: Does one size fit all? 7
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom 7
Income smoothing among European systemic and non-systemic banks 6
Governance and control of sharing economy platforms: Hosting on Airbnb 6
Trust and accountability in UK charities: Exploring the virtuous circle 6
The size and growth of microfinance institutions 5
Earnings management using classification shifting of revenues 5
Performance management systems' stability: Unfolding the human factor - A case from the Italian public sector 5
Risk management in local authorities: An application of Schatzki's social site ontology 4
The dynamism of pre-decision controls in the appraisal of strategic investments 4
Are accounting academics culturally intelligent?: An empirical investigation 4
Real earnings management and loan contract terms 4
Public services and charities: Accounting, accountability and governance at a time of change 4
Managing the performance of arts organisations: Pursuing heterogeneous objectives in an era of austerity 4
The power of language in legitimating public-sector reforms: When politicians talk accounting 4
The market reaction to debt announcements: UK evidence surrounding the global financial crisis 3
Harmful diversification: Evidence from alternative investments 3
Negotiating for survival: Balancing mission and money 3
Insider-trading, discretionary accruals and information asymmetry 3
The role of value systems in translating environmental planning into performance 3
The capital budgeting process and the energy trilemma - A strategic conduct analysis 3
CEO risk-taking incentives and socially irresponsible activities 3
Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis 2
Country-level corruption and accounting choice: Research & development capitalization under IFRS 2
Money shouts ! How effective are punishments for accounting fraud? 2
The quality of governance and momentum profits: International evidence 2
Predicting unlisted SMEs' default: Incorporating market information on accounting-based models for improved accuracy 2
Factors impacting accounting research output in developing countries: An exploratory study 2
Chair-CEO generation gap and bank risk-taking 2
The effect of real earnings management on the persistence and informativeness of earnings 2
Large EU banks' capital and liquidity: Relationship and impact on credit default swap spreads 2
Disruption and transformation: The organisational evolution of an NGO 2
Institutional preferences, demand shocks and the distress anomaly 2
Gaming the FTSE 100 index 2
Topics and trends in finance research: What is published, who publishes it and what gets cited? 2
Investigating international differences in financial reporting: Data problems and some proposed solutions 1
East meets West: When the Islamic and Gregorian calendars coincide 1