The British Accounting Review最新文献_第4页

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

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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

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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

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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

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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

Asset Revaluations and Credit Conditions 资产重估和信贷条件

The British Accounting Review Pub Date : 2026-02-20 DOI: 10.1016/j.bar.2026.101845

Michele Cascarano, Cristina Demma, Litterio Mirenda

引用次数: 0

Isn’t It Ironic? The Unintended Consequences of Audit Firm Efforts to Increase Auditor Awareness of Blockchain 这不是很讽刺吗？审计事务所努力提高审计师的bbb意识的意外后果

The British Accounting Review Pub Date : 2026-02-19 DOI: 10.1016/j.bar.2026.101849

Ashley A. Austin, L.Tyler Williams

引用次数: 0