The British Accounting Review最新文献

The Price of Ambition: Top-down Amplification of Economic Growth Targets and Corporate Misconduct 野心的代价：自上而下的经济增长目标放大与企业不当行为

The British Accounting Review Pub Date : 2026-04-27 DOI: 10.1016/j.bar.2026.101913

Jiaoliang Jiang, Hengmiao Bao

{"title":"The Price of Ambition: Top-down Amplification of Economic Growth Targets and Corporate Misconduct","authors":"Jiaoliang Jiang, Hengmiao Bao","doi":"10.1016/j.bar.2026.101913","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101913","url":null,"abstract":"This study examines the impact of the top-down amplification of economic growth targets on corporate misconduct. We present compelling evidence that firms in regions with higher target amplification are more likely to engage in misconduct. By examining the underlying mechanisms, we identify relaxed external monitoring and intensified financial constraints as two key channels through which amplified growth targets facilitate corporate misconduct. In the cross-section, the effect of target amplification is more pronounced when local officials have strong promotion incentives, for firms in regions with lower levels of local trustworthiness, firms operating in more competitive industries, firms with higher corruption-related expenditures, and for non-state-owned enterprises. Finally, firms that engage in misconduct in response to amplified economic growth targets are less productive. Overall, our findings reveal the dark side of amplified economic growth targets through the lens of corporate misbehavior, and offers insights that may help refine political promotion evaluation criteria to promote ethical business practices in emerging markets.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2026-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147752879","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 impact of integrated thinking on firm value: An international perspective 整合思维对企业价值的影响：一个国际视角

The British Accounting Review Pub Date : 2026-03-25 DOI: 10.1016/j.bar.2026.101902

Xinyu Zhao, Mohamed Omran, Sardar Ahmad

{"title":"The impact of integrated thinking on firm value: An international perspective","authors":"Xinyu Zhao, Mohamed Omran, Sardar Ahmad","doi":"10.1016/j.bar.2026.101902","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101902","url":null,"abstract":"This paper examines how integrated thinking contributes to value creation and reduces misstatements in non-financial disclosures. Leveraging textual analysis on an international sample of 272 firms from 2013 to 2022, the study finds that integrated thinking is significantly and positively associated with both financial and non-financial value creation. Moreover, integrated thinking is shown to reduce misstatements in non-financial disclosures. Mediation analysis indicates that non-financial value creation acts as a positive mediator, whereas misstatements function as a negative mediator, jointly mediating the relationship between integrated thinking and financial value creation. The results are robust across alternative model specifications and after accounting for potential endogeneity. These findings have important policy implications for regulators aiming to enhance the reliability of sustainability reporting. For practitioners, the study highlights the strategic value of adopting integrated thinking frameworks—not only to improve long-term performance but also to strengthen the credibility and effectiveness of non-financial disclosures in stakeholder communication.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"106 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147587018","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 Costs of Being Stuck in Traffic: Evidence from Debt Contracting 交通堵塞的代价：来自债务合同的证据

The British Accounting Review Pub Date : 2026-03-24 DOI: 10.1016/j.bar.2026.101900

Jie Hao, Viet Tuan Pham

引用次数: 0

The effects of psychological capital on accountants’ fraud reporting intentions 心理资本对会计人员舞弊报告意图的影响

The British Accounting Review Pub Date : 2026-03-18 DOI: 10.1016/j.bar.2026.101893

Steven E. Kaplan, Carly Moulang, Xinning Xiao

引用次数: 0

The hidden toll: The impact of segment asset disclosure cessation on analyst forecast properties 隐性损失：板块资产披露停止对分析师预测属性的影响

The British Accounting Review Pub Date : 2026-03-03 DOI: 10.1016/j.bar.2026.101877

Maiying Sui, Yi Wu

引用次数: 0

The impact of diversification on industry effects in firm profitability forecasting 企业盈利能力预测中多元化对行业效应的影响

The British Accounting Review Pub Date : 2026-03-03 DOI: 10.1016/j.bar.2026.101876

Zongxi Chen, Andrew B. Jackson

引用次数: 0

Introducing climate-related sustainability into accounting curricula: Legitimacy and institutional entrepreneurs 将气候相关的可持续性引入会计课程：合法性和机构企业家

The British Accounting Review Pub Date : 2026-02-28 DOI: 10.1016/j.bar.2026.101871

Amrinder Khosa, Carla Wilkin, Rakesh Pandey

{"title":"Introducing climate-related sustainability into accounting curricula: Legitimacy and institutional entrepreneurs","authors":"Amrinder Khosa, Carla Wilkin, Rakesh Pandey","doi":"10.1016/j.bar.2026.101871","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101871","url":null,"abstract":"Increasingly, in their annual reporting, companies are required to disclose climate-related sustainability risks and opportunities, including their governance and the effects on strategy and finance. While this generates legitimate need for accountants’ knowledge, skills, and capabilities about the entailed accounting practices, evidence suggests some levels of unpreparedness by the profession. Accordingly, our study explores the role of accounting academics in adapting university accounting curricula to prepare future accounting professionals. Based on interviews with 30 academics in Australian and New Zealand universities, findings show curricula adaptations are currently being achieved by entrepreneurial educators whose actions are underpinned by their commitment to societal and regulatory expectations for climate-related sustainability. Participants’ belief in the cognitive and moral legitimacy of adapting curricula to prepare students for professional accounting roles is sustaining their actions. Our focus on the micro-foundations of change show academics’ agency has two dimensions: reflective evaluation of their current position (cognitively valuing the need for accounting education to develop requisite skills), and pre-reflective consideration of their own moral and ethical values (derived from prior knowledge and commitments). As such, some structural constraints affecting change to accounting curricula are being obviated by enabling conditions associated with global imperatives for climate-related sustainability.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"225 1","pages":"101871"},"PeriodicalIF":0.0,"publicationDate":"2026-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147351292","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

Diverse Effects of Different Types of Media Coverage on Audit Fees: Evidence Based on Media Tones 不同类型媒体报道对审计费用的不同影响：基于媒体语气的证据

The British Accounting Review Pub Date : 2026-02-27 DOI: 10.1016/j.bar.2026.101875

Jean Jinghan Chen, Stephen Gong, Fai Lim Loi

{"title":"Diverse Effects of Different Types of Media Coverage on Audit Fees: Evidence Based on Media Tones","authors":"Jean Jinghan Chen, Stephen Gong, Fai Lim Loi","doi":"10.1016/j.bar.2026.101875","DOIUrl":"https://doi.org/10.1016/j.bar.2026.101875","url":null,"abstract":"This paper investigates the relationship between different types of media coverage and audit fees. We theoretically and empirically distinguish between the media’s information and monitoring role resulting from impartial, neutral coverage, which is associated with lower audit risk, and the media’s attention-grabbing role resulting from sensational or biased reporting, which is associated with higher auditor business risk. Using data from US public firms between 2003 and 2021, we find that client firms with large amounts of neutral media coverage pay lower audit fees, consistent with the neutral coverage hypothesis, whereas those with large amounts of (especially negatively) toned media coverage pay higher audit fees, consistent with the attention-grabbing hypothesis. We find media’s attention-grabbing effect to be stronger for client firms of large auditors and firms with more analysts following and high institutional ownership. Our channel analyses suggest that auditors adjust risk assessments and expected audit effort in response to media coverage. Overall, the findings indicate diverse effects of different types of media coverage on audit fees and highlight the complex interplays among auditors, media, and major market participants.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"21 1","pages":"101875"},"PeriodicalIF":0.0,"publicationDate":"2026-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147351293","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

Risk, reward, and receivables: Unpacking the impact of overconfident CEOs 风险、回报和应收账款：解读过度自信的ceo的影响

The British Accounting Review Pub Date : 2026-02-26 DOI: 10.1016/j.bar.2026.101844

Nga Nguyen, Thanh Vu, Kiet Tuan Duong

引用次数: 0

Do managers care about analyst attention to ESG? * 管理者是否关心分析师对ESG的关注？＊

The British Accounting Review Pub Date : 2026-02-25 DOI: 10.1016/j.bar.2026.101873

Jeonghu Pak, Jiyong Eom, Kevin H. Kim, Jonghan Park

引用次数: 0