The British Accounting Review is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.
英国会计评论(British Accounting Review)是一本由Elsevier出版的一本BUSINESS, FINANCE学术刊物,主要报道BUSINESS, FINANCE相关领域研究成果与实践。本刊已入选、社会科学引文索引(SCIE)来源期刊,该刊创刊于1969年,出版周期4 issues/year。2021-2022年最新版WOS分区等级:Q1,2023年发布的影响因子为5.5,CiteScore指数8.6,SJR指数1.366。本刊非开放获取期刊。 《英国会计评论》很高兴在会计和金融领域发表原创学术论文。该杂志兼收并蓄,多元化,欢迎在广泛的研究方法(如分析、档案、实验、调查和定性案例方法)和主题(如财务会计、管理会计、财务和财务管理、审计、公共部门会计、社会和环境会计;会计教育和会计史)方面做出贡献,来自英国和非英国来源的证据同样可以接受。
The role of internet-related technologies in shaping the work of accountants: New directions for accounting research
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.04.002
Harmful Diversification: Evidence from Alternative Investments
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.08.003
Governance and control of sharing economy platforms: hosting on Airbnb
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.12.001
The determinants of companies’ levels of integration: Does one size fit all?
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.01.002
Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.004
Corporate governance implications of disruptive technology: An overview
来源期刊:British Accounting ReviewDOI:10.1016/j.bar.2019.100860
The market reaction to debt announcements: UK evidence surrounding the global financial crisis
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.04.001
The dark side of transparency: Does the Nigeria extractive industries transparency initiative help or hinder accountability and corruption control?
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.10.004
Sais work against corruption in Scandinavian, South-European and African countries : An institutional analysis
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.100842
Getting compensation right - The choice of performance measures in CEO bonus contracts and earnings management
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.09.004
Chair-CEO generation gap and bank risk-taking
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.03.005
Real Earnings Management and Loan Contract Terms
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.03.002
Accounting practice, fiscal decentralization and corruption
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.04.003
Factors impacting accounting research output in developing countries: An exploratory study
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.09.003
Large EU banks’ capital and liquidity: Relationship and impact on credit default swap spreads
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.10.001
The role of value systems in translating environmental planning into performance
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.09.005
The effect of real earnings management on the persistence and informativeness of earnings
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.005
Country-level corruption and accounting choice: : research & development capitalization under IFRS
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.003
Disruption and transformation: The organisational evolution of an NGO
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.03.003
The quality of governance and momentum profits: International evidence
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.05.001
Earnings credibility in politically connected family firms
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.12.003
The value of political ties for firms experiencing enforcement actions: Evidence from China
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.08.001
Institutional preferences, demand shocks and the distress anomaly
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.04.003
Money shouts! How effective are punishments for accounting fraud?
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.006
New Public Management between reality and illusion: Analysing the validity of performance-based budgeting
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.007
An ethnographic study of culture and performance in the UK lingerie industry
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.002
Country-specific risks and geographic disclosure aggregation: Voluntary disclosure behaviour by British multinationals
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.02.001
Predicting firm level stock returns: Implications for asset pricing and economic links
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.04.001
Language in pursuit of professional branding: The case of scientific costing
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.09.001
Accounting control, governance and anti-corruption initiatives in public sector organisations
来源期刊:British Accounting ReviewDOI:10.1016/j.bar.2019.100844
Social connections, reference point and acquisition premium
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.07.001
Bridging the divide: The rise of the Indian Accountant from 1900 to 1932
来源期刊:British Accounting ReviewDOI:10.1016/j.bar.2019.100875
Performance management in a milieu of customer participatory measurement: Beyond the ratings and rankings of Strictly Come Dancing
来源期刊:British Accounting ReviewDOI:10.1016/j.bar.2019.100873
Novel approaches to the regulatory control of financial services providers: The importance of cultural context
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2018.10.003
Accounting For Crime In The Neoliberal World
来源期刊:British Accounting ReviewDOI:10.1016/J.BAR.2019.100839