British Accounting Review最新文献_第9页

The use of machine learning algorithms to predict financial statement fraud 使用机器学习算法预测财务报表欺诈行为

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101441

Mark Lokanan , Satish Sharma

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From debt breaches to employee safety: The hidden power of banking interventions 从债务违约到员工安全：银行干预的隐性力量

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101447

Shiyang Hu , Xiao Li , Gary Gang Tian , Jianyu Zhao

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Does mandating corporate social and environmental disclosure improve social and environmental performance?: Broad-based evidence regarding the effectiveness of directive 2014/95/EU 强制企业披露社会和环境信息是否能改善社会和环境绩效？有关第 2014/95/EU 号指令有效性的广泛证据

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101437

Charl de Villiers , John Dumay , Federica Farneti , Jing Jia , Zhongtian Li

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引用次数: 0

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] 对“关于主管反馈标志在审计中的作用和影响：来自早期职业审计师群体的证据”的撤回通知[YBARE(56/6) (2024) / 101371]

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101538

Tobias Johansson-Berg , Gustav Johed , Thomas Carrington

引用次数: 0

Withdrawal notice to: < Mimicking Crypto Portfolios in Sustainable Investment ‘><[YBARE(56/6) (2024) / 101463]> 撤回通知：<在可持续投资中模仿加密投资组合' >

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101549

Dr Mengxia Yu , Dr Ke Xu , Dr Xinwei Zheng

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Heterogeneity in the integration of ESG measures in executive compensation: Determinants, contracting details and outcomes 将环境、社会和治理措施纳入高管薪酬的异质性：决定因素、合同细节和结果

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101440

Shilin Hou , Jianfeng Shen , Chuan Yu , Shan Zhou

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引用次数: 0

Bridging the credit gap: The influence of regional bank structure on the expansion of peer-to-peer lending 缩小信贷差距：地区银行结构对扩大点对点借贷的影响

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101448

Nourhan Eid , Junhong Yang , Meryem Duygun

引用次数: 0

Manager sentiment, deal characteristics, and takeover performance 管理者情绪、交易特征和收购绩效

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101374

Suwei An , Yi Liu , Xiaofen Tan , Kai Wu

引用次数: 0

Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom 权力下放、反行为和属地性：英国商业税率案例

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101406

Penelope A.L. Tuck , Dominic de Cogan , Rodrigo Ormeño-Pérez

{"title":"Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom","authors":"Penelope A.L. Tuck , Dominic de Cogan , Rodrigo Ormeño-Pérez","doi":"10.1016/j.bar.2024.101406","DOIUrl":"10.1016/j.bar.2024.101406","url":null,"abstract":"<div><div>Business Rates (BR) are key to the interaction between national, devolved, regional and local institutions of government in the UK. A liability to the tax can make the difference between the life and death of a business, and the design and implementation of business rates interacts with areas of policy concern as disparate as devolution, planning, charity regulation and digitalisation. We examine how BR affect political struggles between the devolved governments and the UK government using a governmentality approach focused on counter conduct, extending the scant literature on this type of taxation. Our theoretical contribution is to analyse how resistance, represented by the Foucauldian concept of counter conduct, manifests within the complex and understudied context of BR. In particular, we show that counter conduct has spatial and territorial elements which have the potential to destabilise the entire business rates programme and ought to be taken much more seriously.</div></div>","PeriodicalId":47996,"journal":{"name":"British Accounting Review","volume":"56 6","pages":"Article 101406"},"PeriodicalIF":5.5,"publicationDate":"2024-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S089083892400163X/pdfft?md5=9a6a8ff49f448165d1f4d6363a2eecda&pid=1-s2.0-S089083892400163X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141439802","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

Third-party auditor liability risk and trade credit policies 第三方审计师责任风险和贸易信贷政策

IF 5.5 3区管理学

British Accounting Review Pub Date : 2024-11-01 DOI: 10.1016/j.bar.2024.101454

Anthony Kyiu , Bernard Tawiah , Kwabena Antwi Boasiako , Sylvester Adasi Manu

引用次数: 0