The British Accounting Review最新文献

Audit fees-audit quality relationship: Does employee board representation matter? 审计费用-审计质量关系：员工董事会代表重要吗？

The British Accounting Review Pub Date : 2025-09-29 DOI: 10.1016/j.bar.2025.101766

Andrews Owusu, Muhammad Atif, Mark David Holmes, Kamil Omoteso

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引用次数: 0

How do borrower ESG performance and risks matter to banks? 借款人的ESG表现和风险对银行有何影响？

The British Accounting Review Pub Date : 2025-09-27 DOI: 10.1016/j.bar.2025.101767

Yaorong Liu, Yi Cao, Yizhe Dong, Zongxiao Wu

引用次数: 0

Does board co-option affect corporate tax avoidance? 董事会增选对公司避税有影响吗？

The British Accounting Review Pub Date : 2025-09-27 DOI: 10.1016/j.bar.2025.101768

Muhammad Jahangir Ali, Ghasan A. Baghdadi, Sudipta Bose

引用次数: 0

Gender differences in building modifications in New York City 纽约市建筑改造中的性别差异

The British Accounting Review Pub Date : 2025-09-26 DOI: 10.1016/j.bar.2025.101765

Sarah Borthwick Saddler, Antonios Siganos

引用次数: 0

Carbon emissions and bank risk around the world 世界各地的碳排放和银行风险

The British Accounting Review Pub Date : 2025-09-20 DOI: 10.1016/j.bar.2025.101750

Yi Jin, Saiying Deng, Xiaoling Pu, Zhaobo Zhu

引用次数: 0

Social media analysts, investor attention, and IPO underpricing 社交媒体分析师、投资者关注和IPO定价过低

The British Accounting Review Pub Date : 2025-09-18 DOI: 10.1016/j.bar.2025.101748

Yuqi Han, Chi Zhang

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Financial reporting comparability in US firms issuing debt in the US primary market 在美国一级市场发行债券的美国公司的财务报告可比性

The British Accounting Review Pub Date : 2025-08-28 DOI: 10.1016/j.bar.2025.101743

Paula Hill, Gerald J. Lobo, Shuo Wang

{"title":"Financial reporting comparability in US firms issuing debt in the US primary market","authors":"Paula Hill, Gerald J. Lobo, Shuo Wang","doi":"10.1016/j.bar.2025.101743","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101743","url":null,"abstract":"We propose a method of measuring the comparability of reported accounting numbers from the perspective of creditors. Our measure reflects the relationship between market variables related to default probabilities and key accounting numbers of interest to lenders. We demonstrate that our measure captures the mapping between the market variables and the accounting system and that the values are consistent with expected differences in comparability in a range of tests and settings. We employ this measure to determine the impact of comparability in the US primary bond market and find that it has a negative and significant relationship with the spread of credit rating assessments of new bond issues. We also show that new bond issues of firms with superior comparability have better credit ratings and reduced bond yields, ceteris paribus. We find that the benefits of our lender-focused, balance-sheet-based comparability measure to the public bond market are robust to controlling for the earnings-based financial statement comparability measure of De Franco et al. (2011), and independent of economic similarities between firm pairs. Our findings are commensurate with comparability reducing the information uncertainty surrounding credit risk assessments derived from a firm's financial information.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145009027","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

Riding the storm: How natural disasters shape financial advisor misconduct? 乘风破浪：自然灾害如何影响财务顾问的不当行为？

The British Accounting Review Pub Date : 2025-08-21 DOI: 10.1016/j.bar.2025.101733

Zuben Jin

引用次数: 0

What happens at the interface of digitalisation and accounting? 在数字化和会计的界面上会发生什么？

The British Accounting Review Pub Date : 2025-08-20 DOI: 10.1016/j.bar.2025.101742

Alnoor Bhimani, Lino Cinquini, Teemu Malmi

引用次数: 0

A networked perspective on NGO accountability in the digital realm 数字领域中非政府组织问责的网络化视角

The British Accounting Review Pub Date : 2025-08-18 DOI: 10.1016/j.bar.2025.101740

Amanda Acintya, Galina Goncharenko, Susan Smith, Sumohon Matilal

{"title":"A networked perspective on NGO accountability in the digital realm","authors":"Amanda Acintya, Galina Goncharenko, Susan Smith, Sumohon Matilal","doi":"10.1016/j.bar.2025.101740","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101740","url":null,"abstract":"Drawing on Actor-Network Theory (ANT) and the concept of translation (Callon, 1984), this study examines the construction of accountability, which revolves around the interactions between a non-governmental organisation (NGO) and its stakeholder groups. As NGOs were forced to alter their <ce:italic>modus operandi</ce:italic> to survive the COVID-19 pandemic while maintaining accountability, we set an ethnographic field study in an Indonesian NGO to follow its digitalisation journey. Our findings offer an insight into heterogeneous and intricate processes of NGO accountability construction, supported by digitalisation, predicated upon the various organisational actors in the NGO network. Our findings reveal how each actor rationalises distinct mechanisms, driven by the urgency and unpredictability of evolving conditions, and these actions together collectively shape the construction of the NGO's accountability. Our study demonstrates that the construction of NGO accountability extends beyond the traditional view of a dyadic and closed relationship between an NGO and its stakeholder groups but emerges from the networked interactions and relationships among a diverse array of stakeholders; thus, it underscores the layered and interconnected nature of accountability. Furthermore, by uncovering the social dynamics underpinning technology use, this study offers valuable insights into accountability technologies, particularly in response to extraordinary situations.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"47 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144898933","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