British Accounting Review最新文献

Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques 预算编制中商业周期波动的规划：创新数据来源和技术的应用

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-01-19 DOI: 10.1016/j.bar.2025.101576

Ruth Gibbs, Michelle Carr, Mark Mulcahy, Don Walshe

{"title":"Planning for business cycle fluctuations in budgeting: The application of innovative data sources and techniques","authors":"Ruth Gibbs, Michelle Carr, Mark Mulcahy, Don Walshe","doi":"10.1016/j.bar.2025.101576","DOIUrl":"10.1016/j.bar.2025.101576","url":null,"abstract":"<div><div>Severe economic crises, such as the COVID-19 pandemic, have illustrated that failure to plan for such inevitable but unpredictable events in budgetary processes adversely impacts the delivery of services. An expansion of planning and forecasting capabilities is required to improve budgetary processes. We aim to contribute by empirically investigating how the impact of the business cycle can be measured and used to enhance budgetary planning in a healthcare context. Specifically, we employ the time series vector autoregression technique to analyse the dynamic relationship between Gross Domestic Product and health expenditure. Our findings reveal that health expenditure is highly sensitive to GDP shocks, and that these effects persist over multiple years. By integrating the impact of the business cycle into the budgetary process, we demonstrate improved sophistication and accuracy in both annual and multi-year budgeting, as well as in long-term budget planning. In conclusion, our findings offer valuable insights into the multi-year impacts of economic shocks on budgets, thereby strengthening resilience and facilitating improved budget adaptation in anticipation of unforeseen events.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101576"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143072433","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Does random inspection in the capital market curtail corporate tax avoidance? Evidence from China 资本市场的随机检查是否能遏制企业避税？来自中国的证据

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-11-20 DOI: 10.1016/j.bar.2025.101807

Jinyang Liu, Yurou Liu, Jenny Xinjiao Guan, Kaishu Wu

引用次数: 0

COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community COVID-19 JobKeeper政策：考虑社区中的“多种声音”

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-02-14 DOI: 10.1016/j.bar.2025.101593

Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke

{"title":"COVID-19 JobKeeper policy: Accounting for ‘many voices’ in the community","authors":"Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke","doi":"10.1016/j.bar.2025.101593","DOIUrl":"10.1016/j.bar.2025.101593","url":null,"abstract":"<div><div>COVID-19 has impeded progress towards achieving the UN's Sustainable Development Goals, especially SDG 10, which seeks to reduce inequalities. Low-wage workers were disproportionately affected by wage cuts, prompting governments worldwide to introduce wage subsidy programs. One of these schemes was Australia's JobKeeper program. Despite initial praise, the initiative was later blamed for intensifying inequities. This paper draws on a Social Semiotic Heteroglossic approach and conducts a social listening analysis to explore public positions on accounting and accountability implications of the scheme on inequalities. Findings from Facebook media articles and comments reveal that public relied extensively on accounting discourse to denounce the scheme as inequitable and demand accountability. Accounting discourses were also used to admonish companies that profited from public funds. Importantly, the positions taken by commenters influenced the position in subsequent articles, prompting journalists to focus on the unequal treatment of larger corporations versus small businesses and welfare recipients. This paper highlights how the public leverages accounting to drive social change and advocate for equitable policies. Further, the paper provides a roadmap for accounting scholars to harness insights from social media. It introduces a theoretical framework for analysing how diverse voices utilise accounting to perceive, resist and challenge formal accountability.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101593"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143477845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Talking across purposes [sic] in social investing: Standardising boundary objects in times of crisis 跨越社会投资的目的：在危机时期规范边界对象

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-02-17 DOI: 10.1016/j.bar.2025.101592

Julia Morley

引用次数: 0

Analyst coverage overlaps and similarity in corporate social activities 分析师在公司社会活动中的报道重叠和相似

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-09-09 DOI: 10.1016/j.bar.2025.101746

Zhilu Zheng, Lili Jiu, Xi Rao

{"title":"Analyst coverage overlaps and similarity in corporate social activities","authors":"Zhilu Zheng, Lili Jiu, Xi Rao","doi":"10.1016/j.bar.2025.101746","DOIUrl":"10.1016/j.bar.2025.101746","url":null,"abstract":"<div><div>This study explores the relationship between analyst coverage overlaps and firm-pair corporate social responsibility (CSR) homogeneity in a sample of Chinese listed companies. We find that firm pairs sharing at least one common analyst exhibit greater similarity in their CSR activities, suggesting an information flow from analysts to the firms they cover. Our mechanism analysis shows that firm pairs covered by a greater number of CSR-oriented analysts engage in more homogeneous CSR activities, providing supporting evidence that analyst-induced information transmission contributes to interfirm CSR convergence. Further analyses show that the information spillover is more salient when shared analysts are more specialised and reputable and when firms face greater uncertainty. Moreover, we find that the positive association is more pronounced among state-owned enterprise pairs and that it varies across CSR domains. By highlighting analysts' broader role as information brokers who drive CSR knowledge spillovers and interfirm alignment, this study expands the application of resource dependence theory to include financial analysts as critical external resource providers within capital markets.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101746"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148916886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Negotiating perceived employability as sensemaking in the context of undergraduate work integrated learning 在本科工作整合学习的背景下，谈判感知就业能力的意义

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-04-28 DOI: 10.1016/j.bar.2025.101676

Sylvia Dempsey, Carol Linehan, Margaret Healy

{"title":"Negotiating perceived employability as sensemaking in the context of undergraduate work integrated learning","authors":"Sylvia Dempsey, Carol Linehan, Margaret Healy","doi":"10.1016/j.bar.2025.101676","DOIUrl":"10.1016/j.bar.2025.101676","url":null,"abstract":"<div><div>As labour markets shift responsibility for navigating career transitions and employability from organisations to individuals, sensemaking around their own ‘perceived employability’ gains importance. Prior research suggests work integrated learning (WIL) experiences constitute a significant route to perceived employability for potential entrants to the accounting profession. The mechanisms through which this develops are less understood. Understanding of the impact of WIL on perceived employability, shaping individual career trajectories, augments efforts to attract new members to the profession.</div><div>This study captures how representations of the world of professional accounting work are built, as entrants construct liminal places within that community. Through qualitative analysis of subjective experiences of transitions into, during and out of accounting-based WIL roles, ‘narratives of employability’ are tracked, charting contextualised sensemaking processes as individuals come to understand what an employable accounting graduate might be. Employability is positioned as a multi-dimensional construct involving reciprocal interactions between individuals sensemaking and organisational cues, highlighting how interpretation of key events informs individual agency and shapes career trajectories. Given rapidly changing workplaces and career concepts, this is an important mindset for graduates to develop. With rising concerns about recruitment issues for the profession, listening to potential entrants would seem an important first step.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101676"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143901713","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Every person has their price? Political corruption and CEO compensation 每个人都有自己的价值？政治腐败和CEO薪酬

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2024-11-09 DOI: 10.1016/j.bar.2024.101520

Yu Chen, Chao He, Hui L. James, Jung Chul Park, Ziyun Yang

引用次数: 0

Customer concentration and the readability of 10-K reports 客户集中度和10-K报告的可读性

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2025-03-10 DOI: 10.1016/j.bar.2025.101635

G M Wali Ullah, Christiana Osei Bonsu, Mohammad Abdullah, Sajal Kumar Dey

{"title":"Customer concentration and the readability of 10-K reports","authors":"G M Wali Ullah, Christiana Osei Bonsu, Mohammad Abdullah, Sajal Kumar Dey","doi":"10.1016/j.bar.2025.101635","DOIUrl":"10.1016/j.bar.2025.101635","url":null,"abstract":"<div><div><span>We investigate the relationship between customer concentration and the readability of suppliers' financial disclosures. Using a large sample of 9554 US-listed firms from 1994 to 2020, we find that suppliers with a more concentrated customer base produce lower quality 10-K reports. This negative association is driven by managerial obfuscation motives and is more pronounced for suppliers that pay excess CEO compensation, face lower customer switching costs, make higher relationship-specific investments and have greater board independence. Suppliers with high customer concentration produce better quality reports when they face increased institutional monitoring. We mitigate potential endogeneity issues using an </span>instrumental variable, propensity score, entropy balance matching, and Oster's (2019) test for omitted variable bias. Our results are robust to several alternative proxies for both customer concentration and 10-K report readability. Our findings provide robust empirical evidence that suppliers with a highly concentrated customer base produce less readable financial information.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101635"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148924632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap? 中国在非洲的基础设施投资：是实现可持续发展目标的必要条件还是债务陷阱？

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2024-08-26 DOI: 10.1016/j.bar.2024.101472

Hong Bo, Rodiat Lawal, Rilwan Sakariyahu

{"title":"China's infrastructure investments in Africa: An imperative for attaining sustainable development goals or a debt-trap?","authors":"Hong Bo, Rodiat Lawal, Rilwan Sakariyahu","doi":"10.1016/j.bar.2024.101472","DOIUrl":"10.1016/j.bar.2024.101472","url":null,"abstract":"<div><div>In recent times, China, as part of its ‘Going Global Strategy’, has extended its developmental aids to countries in Africa. Being the largest country-to-country lender in the world, China has become the largest supplier of infrastructural finance and second largest source of foreign direct investments (FDI) to Africa. Some scholars have expressed concern that the engagement is a debt trap, a ruse towards modern neo-colonization and resource extinction in Africa. However, others have documented the significance of such investments in attaining SDGs. In this paper, we employ the Heckman two-stage model and logistic regression to predict the debt-trap crisis in Africa and the results establish no debt-trap for China's infrastructure investments in Africa. Contrary to the belief on resource-seeking motive, we find that commodity-based infrastructure loan reduces debt burden on African countries, albeit other inherent factors contribute to the upsurge of government debt. Furthermore, we test the impact of China's infrastructure investments on achieving the sustainable development goals (SDGs) in Africa, specifically SDG 3 (human development) and SDG 7 (environmental sustainability through access to modern energy). While our study reckons that China's infrastructure investment is beneficial for SDG attainment, we recommend that fiscal policy governing foreign financial flows should be periodically reviewed to avoid debt overhang.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101472"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148924634","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

More than money: Venture capital allocation in national FinTech innovation systems 不仅仅是钱：国家金融科技创新体系中的风险资本配置

IF 8 3区管理学

British Accounting Review Pub Date : 2026-09-01 Epub Date: 2026-01-13 DOI: 10.1016/j.bar.2026.101838

Muhammad Adnan, Muhammad Zubair Khan, Naimat U. Khan

{"title":"More than money: Venture capital allocation in national FinTech innovation systems","authors":"Muhammad Adnan, Muhammad Zubair Khan, Naimat U. Khan","doi":"10.1016/j.bar.2026.101838","DOIUrl":"10.1016/j.bar.2026.101838","url":null,"abstract":"<div><div>We examine how venture capital (VC) investment in FinTech entrepreneurship is embedded within a country's national innovation system. Based on an analysis of PitchBook data covering 15,178 FinTech startups across 66 countries, we observe that VC investment drives FinTech startup growth, particularly in contexts with higher FinTech density and supportive innovation systems. Specifically, VC investors allocate more capital to FinTech startups in contexts characterized by favorable legal frameworks, implementation of regulatory sandboxes, extensive use of digital technologies, and a well-developed talent pool. Notably, these moderating effects are more prominent in contexts with higher FinTech activity, highlighting the importance of early-mover initiatives and the influence of clustering dynamics in scaling nascent industries. The study advances innovation systems research by showing that non-financial pillars act as boundary conditions guiding VC allocation toward FinTech startups, while also contributing to emerging literature on regulatory sandboxes as targeted policy tools and clustering effects.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"58 5","pages":"Article 101838"},"PeriodicalIF":8.0,"publicationDate":"2026-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145962440","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0