The British Accounting Review最新文献

The effect of cross-border regulatory cooperation on investment efficiency

The British Accounting Review Pub Date : 2025-03-18 DOI: 10.1016/j.bar.2025.101638

Cephas Simon Peter Dak-Adzaklo, Adelaide Dak-Adzaklo

{"title":"The effect of cross-border regulatory cooperation on investment efficiency","authors":"Cephas Simon Peter Dak-Adzaklo, Adelaide Dak-Adzaklo","doi":"10.1016/j.bar.2025.101638","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101638","url":null,"abstract":"The signing of the Multilateral Memorandum of Understanding (MMoU) has strengthened the US Securities and Exchange Commission's (SEC's) cross-border enforcement program over US-listed foreign firms through better cooperation with foreign securities regulators. Using the MMoU as a natural experiment, we examine the effect of enhanced SEC regulatory oversight on investment efficiency of US-listed foreign firms. We find that enhanced SEC regulatory oversight in the post-MMoU regime increases investment efficiency. This finding is robust to an array of sensitivity tests, including those that account for endogeneity. Cross-sectional analyses show that the effect is more pronounced for firms from countries with weaker institutions and higher levels of societal secrecy. Additional analyses reveal that the MMoU influences investment efficiency through market discipline and financing channels. These findings have important implications for regulators, policymakers, and corporate stakeholders. More importantly, by documenting the causal positive impact of the MMoU on investment efficiency, this study provides information to inform and refine the business case for securities regulators' global policy coordination efforts.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143736553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Why so many coins? Examining the demand for privacy-preserving cryptocurrencies

The British Accounting Review Pub Date : 2025-03-18 DOI: 10.1016/j.bar.2025.101637

Gbenga Ibikunle, Vito Mollica, Qiao Sun

引用次数: 0

Social networks and venture capital investments around the world

The British Accounting Review Pub Date : 2025-03-18 DOI: 10.1016/j.bar.2025.101628

Giang Nguyen, Thu Ha Nguyen

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Fintech and home bias: The power of new social capital in innovative entrepreneurial financing

The British Accounting Review Pub Date : 2025-03-14 DOI: 10.1016/j.bar.2025.101636

Jianwei Hu, Xiuping Hua, Haolin Li, Yong Wang, Huayi Zhang

引用次数: 0

Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective

The British Accounting Review Pub Date : 2025-03-10 DOI: 10.1016/j.bar.2025.101633

Olga Cam, Joan Ballantine

{"title":"Exploring accounting academics’ views on sustainability: A Freirean dialogical pedagogic perspective","authors":"Olga Cam, Joan Ballantine","doi":"10.1016/j.bar.2025.101633","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101633","url":null,"abstract":"The emancipatory power of accounting is crucial for enabling sustainable living, placing a responsibility on accounting educators to unlock this potential. As sustainability remains an evolving global discussion, teaching it requires a shift from traditional, didactic approaches to accounting education. Paulo Freire's dialogical approach offers a valuable framework, assuming educators have the critical consciousness and pedagogical skills to co-create knowledge with learners. However, there is limited insight into educators' views on sustainability in accounting—an essential perspective for fostering critical consciousness—and their readiness for a dialogical teaching approach. These gaps present challenges to promoting sustainability through accounting education. This exploratory study adopts a phenomenographic approach to gain insights through semi-structured interviews with UK accounting academics, applying Freire's theoretical lens to deepen the analysis. The results reveal qualitatively different ways in which educators perceive sustainability in accounting, offering novel insights into accounting education and making an initial step toward fostering critical consciousness. Findings indicate that educators may lack the pedagogical skills necessary for a dialogical approach, often assuming roles as knowledge distributors rather than co-creators. This highlights the need to strengthen pedagogical capacity in order to move beyond traditional didactic teaching methods.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"63 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143672837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Internationalization of equity crowdfunding platforms 股权众筹平台的国际化

The British Accounting Review Pub Date : 2025-03-07 DOI: 10.1016/j.bar.2025.101627

Luca Farè, Silvio Vismara

引用次数: 0

Unsung guardians? Communal fraud susceptibility and complaints following mass financial adviser attrition

The British Accounting Review Pub Date : 2025-02-27 DOI: 10.1016/j.bar.2025.101615

Natalie Y.N. Oh, Jerry T. Parwada, Eugene Wang

引用次数: 0

Do green assets enhance portfolio optimization? A multi-horizon investing perspective 绿色资产能促进投资组合优化吗？多视角投资

The British Accounting Review Pub Date : 2025-02-26 DOI: 10.1016/j.bar.2025.101612

Dongna Zhang, Xingyu Dai, Qunwei Wang

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The decentralization enigma in DeFi: Impact of U.S. federal funds rate changes DeFi 中的权力下放之谜：美国联邦基金利率变化的影响

The British Accounting Review Pub Date : 2025-02-25 DOI: 10.1016/j.bar.2025.101613

Kwamie Dunbar, Daniel N. Treku, Johnson Owusu-Amoako

引用次数: 0

Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’

The British Accounting Review Pub Date : 2025-02-15 DOI: 10.1016/j.bar.2025.101591

Christopher S. Chapman, Di Wang

{"title":"Writing method sections in qualitative accounting research: Engaging with landmark citations through ‘instructively selective elaboration’","authors":"Christopher S. Chapman, Di Wang","doi":"10.1016/j.bar.2025.101591","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101591","url":null,"abstract":"Writing method sections for qualitative studies in accounting is challenging, partly due to the diverse methodological bases upon which different researchers can draw, partly because of the nature of collecting and analysing qualitative data which is semi-structured at best. Given the space constraints increasingly facing journal articles, this requires a delicate balance between succinct mobilisation of general principles, discussion of how these relate to the situational specifics of field setting, research question and the many skilful practices that make up individual field studies. This is particularly challenging for emerging qualitative scholars who have little direct experience to draw on in striking such a balance. To support them in this challenge we propose the benefits of “instructively selective elaboration” as an approach to writing method sections. We argue that such an approach has the potential to earn a sense of trustworthiness of individual studies, but further to also contribute to field level discussions about situationally and methodologically appropriate choices in qualitative accounting research.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143477835","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0