The British Accounting Review最新文献

Balancing Stability and Transparency: Macroprudential Policies and Opacity Puzzle in Banking 平衡稳定性与透明度：银行业宏观审慎政策与不透明度难题

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101980

Trang Nguyen Ha Cu,Chau Le,Hiep Ngoc Luu,The Anh Pham

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From Hype to Hesitation: Negative Effects of AI Incidents in Crowdfunding 从炒作到犹豫：人工智能事件对众筹的负面影响

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101987

Yue Han,Wenyao Hu,Heng Emily Wang

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Beyond Compliance: The Impact of Sustainable Water Management Performance on Firm Value amid Global Water Challenges 超越合规：在全球水资源挑战中，可持续水资源管理绩效对企业价值的影响

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101985

Sudipta Bose,Sajal Kumar Dey

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Blockchain Technology Adoption and Audit Pricing: The Influence of External Regulatory Intensity 技术采用与审计定价：外部监管强度的影响

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101981

Chengliu He,Ying Han Fan,Xinru Yue,Grantley Taylor,Yizao Chen

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Employees’ voluntary disclosure about business outlook and labour hiring efficiency 员工自愿披露经营前景与用工效率

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101984

Boochun Jung,Yiding Wang,Sijing Wei,Jiarui (Iris) Zhang

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Large Language Models as Research Assistants: The Risk of Topic-Overclassification in Financial Disclosure Research 作为研究助手的大语言模型：财务披露研究中的主题过度分类风险

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101986

Anne d'Arcy,Christian Haas,Nicolaus Wallner

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Voice vs. Tone: Measuring Modality Mismatch via Large Audio Language Model 语音与语调：通过大型音频语言模型测量情态不匹配

The British Accounting Review Pub Date : 2026-10-01 DOI: 10.1016/j.bar.2026.101982

Qingchong Chen,Xiong Xiong,Yumeng Zhang

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Inheriting from Bankrupt Firms? Evidence on Long-term Performance of Local Firms 从破产公司继承遗产？本地企业长期绩效的证据

The British Accounting Review Pub Date : 2026-09-25 DOI: 10.1016/j.bar.2026.101979

Zhexu Ai

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Earliest-announcer audits, information spillovers, and audit quality 最早的播音员审计，信息溢出和审计质量

The British Accounting Review Pub Date : 2026-09-24 DOI: 10.1016/j.bar.2026.101976

Joe (Joonghi) Cho, Jongwon Park

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引用次数: 0

DeepCare: Do artificial intelligence firms safeguard employee rights? DeepCare：人工智能公司会维护员工权益吗？

The British Accounting Review Pub Date : 2026-09-24 DOI: 10.1016/j.bar.2026.101977

Kai Xing, Zhengyang Lei, Hanxiong Zhang, Fulong Xiao

{"title":"DeepCare: Do artificial intelligence firms safeguard employee rights?","authors":"Kai Xing, Zhengyang Lei, Hanxiong Zhang, Fulong Xiao","doi":"10.1016/j.bar.2026.101977","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101977","url":null,"abstract":"Dominant accounts of artificial intelligence (AI) emphasise productivity and innovation, but may overlook employee-related organisational and compliance costs. Using US-listed firms classified by their inclusion in AI-focused exchange-traded funds and matched workplace-violation data, we find that AI-intensive firms are associated with more frequent workplace violations and more severe workplace incidents than comparable non-AI firms. Mediation evidence points to greater work intensity as an important channel. We further show that financial capacity is more relevant than conventional governance and regulatory proxies in containing these costs: greater cash-flow flexibility and fewer financing constraints are associated with lower violation frequency, although not lower incident severity. AI-intensive firms also appear more likely to engage in ESG-related misreporting and accrual-based earnings management, suggesting broader reporting and accountability implications. These findings extend existing research by showing that AI-intensive business models may generate employee-related compliance costs that are not captured by prevailing productivity and innovation narratives, and that firms’ financial capacity to absorb operational pressure is central to limiting those costs.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"27 1","pages":"101977"},"PeriodicalIF":0.0,"publicationDate":"2026-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149123504","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