The British Accounting Review最新文献

Auditor Distraction: An Unintended Consequence of M&As* 审计师分心：并购的意外后果*

The British Accounting Review Pub Date : 2025-07-11 DOI: 10.1016/j.bar.2025.101703

Ying Dou, Emma Jincheng Zhang

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Mandatory ESG Reporting and Cross-Listing Activities: Worldwide Evidence 强制性ESG报告和交叉上市活动：全球证据

The British Accounting Review Pub Date : 2025-07-10 DOI: 10.1016/j.bar.2025.101706

Xiaoqi Chen, Zhifang Chen, Wouter Torsin, Albert Tsang, Xiao Zeng

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ESG CONTROVERSIES AND EXTERNAL ASSURANCE: EXAMINING THEIR IMPACT ON FIRM VALUE AND IMAGE Esg争议与外部鉴证：考察它们对公司价值和形象的影响

The British Accounting Review Pub Date : 2025-07-10 DOI: 10.1016/j.bar.2025.101704

Isabel-María García-Sánchez, Nazim Hussain, Cristina Aibar-Guzmán, Beatriz Aibar-Guzmán

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The Interconnection between Net Buying Pressures in Derivatives and Spot Markets 衍生品和现货市场净购买压力之间的相互关系

The British Accounting Review Pub Date : 2025-07-09 DOI: 10.1016/j.bar.2025.101702

Bao Doan, Duc Hong Vo

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Firm Internationalization and Emissions Reduction: International Evidence 企业国际化与减排：国际证据

The British Accounting Review Pub Date : 2025-07-05 DOI: 10.1016/j.bar.2025.101697

Lingxia Sun, Yanlin Bao, Jongmoo Jay Choi, Hoje Jo

{"title":"Firm Internationalization and Emissions Reduction: International Evidence","authors":"Lingxia Sun, Yanlin Bao, Jongmoo Jay Choi, Hoje Jo","doi":"10.1016/j.bar.2025.101697","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101697","url":null,"abstract":"Since climate change and environmental challenges are global in nature, one would expect MNCs to exhibit greater alignment with global environmental sustainability than domestic firms, given their exposure to international norms and stakeholder concerns. A counterargument is that MNCs might instead behave opportunistically, engaging in regulatory arbitrage related to emissions reduction by leveraging their global networks. Using a sample of 11,477 unique firms from 63 countries over the period of 2002–2022, we find that both the magnitude of carbon emissions and the quality of emissions disclosure are positively associated with firm internationalization. Additionally, U.S.-based MNCs that generate sales in civil law countries and regions tend to disclose more emissions information. Furthermore, the relationship between firm internationalization and emissions reduction is moderated by international environmental institutions, such as the Kyoto Protocol. Finally, we find that MNCs are rewarded by a broader stakeholder community for their efforts in reducing emissions. Overall, the results support the new institutionalism theory, suggesting that MNCs’ emissions reduction is perceived as alignment with global environmental norms.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144621791","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

The Economic and Cultural Motives of Green Price Premium 绿色价格溢价的经济和文化动机

The British Accounting Review Pub Date : 2025-07-05 DOI: 10.1016/j.bar.2025.101698

Zinat Alam, Miran Hossain, Lingling Wang

引用次数: 0

Audit partners' and associates’ insights and experiences of remote work in response to a global crisis Event: Implications for the profession and future directions 审计合伙人和合伙人应对全球危机事件远程工作的见解和经验：对行业和未来方向的影响

The British Accounting Review Pub Date : 2025-07-05 DOI: 10.1016/j.bar.2025.101701

Danielle R. Lombardi, Janice C. Sipior, Deniz A. Appelbaum

{"title":"Audit partners' and associates’ insights and experiences of remote work in response to a global crisis Event: Implications for the profession and future directions","authors":"Danielle R. Lombardi, Janice C. Sipior, Deniz A. Appelbaum","doi":"10.1016/j.bar.2025.101701","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101701","url":null,"abstract":"Remote work was forced upon employees due to a worldwide crisis event. As some form of remote work continues, we draw upon psychology research which identifies four areas of concern: unemployment and job insecurity, employment disparities, work-family interface, and employee mental health issues. We adapt a conceptual framework to evaluate the negative effects caused by disruptive events and respective problem-focused mitigation strategies implemented by audit firms. The results of semi-structured interviews with audit partners and associates reveal the greatest overall concern for audit partners is employee mental health issues, with associates reporting inconsistent effectiveness of improvement tactics. Work-family interface remains a challenge, and even more so during a crisis event. Regarding employment disparities and development, all agree the apprenticeship model suffers in a remote environment. The area of least overall concern is unemployment and job insecurity. However, for audit partners, the greatest employment issue is hiring and retention. The findings emphasize the need for audit firms to invest in strategies to mitigate these effects of remote work and for additional research that evaluates and supports these efforts.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"680 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144621785","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

Environmental externalities of corporate culture: Evidence from firm pollution 企业文化的环境外部性：来自企业污染的证据

The British Accounting Review Pub Date : 2025-07-03 DOI: 10.1016/j.bar.2025.101699

Wenquan Li, Suman Neupane, Kelvin Jui Keng Tan

{"title":"Environmental externalities of corporate culture: Evidence from firm pollution","authors":"Wenquan Li, Suman Neupane, Kelvin Jui Keng Tan","doi":"10.1016/j.bar.2025.101699","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101699","url":null,"abstract":"This paper examines the relationship between corporate culture and firms’ environmental policies. We find that a strong corporate culture is associated with lower toxic emission levels and reduced pollution intensity. These reductions are genuine and not the result of “greenwashing,” as these firms mitigate harmful toxic releases without selectively targeting specific environmental regulations. The primary cultural values associated with the reduction in toxic emissions include teamwork, innovation, respect, and integrity. To alleviate potential endogeneity concerns, we exploit a quasi-natural experiment based on the forced departures of CEOs due to the sudden public exposure of legal violations or concerns. We also employ a propensity score matching approach and use alternative measures of firms’ environmental externalities. Furthermore, we find that diversity and research and development (R&D) expenses are among the potential channels through which this effect occurs. Importantly, the reduction in firms’ toxic releases does not come at the expense of production. Finally, the negative relationship between corporate culture and firm pollution is concentrated in plants located outside the headquarters’ state and in counties with nonattainment status.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144621786","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

Locked In, Levered Up: Risk, Return, and Ruin in DeFi Lending 锁定，杠杆化：DeFi贷款的风险，回报和破产

The British Accounting Review Pub Date : 2025-06-25 DOI: 10.1016/j.bar.2025.101691

Angelo Aspris, Jiri Svec

引用次数: 0

The Impact of Green Regulation on Cost Stickiness 绿色规制对成本粘性的影响

The British Accounting Review Pub Date : 2025-06-25 DOI: 10.1016/j.bar.2025.101693

Neophytos Lambertides, Vasilios Christos Naoum, Dimitris Tsouknidis

引用次数: 0