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British Accounting Review 封面图

British Accounting Review

IF9.4
论文数666
被引数4446
期刊论文 666
发表时间
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Firm Exposure to Government Agencies and Asymmetric Cost Behaviour企业对政府机构的暴露与不对称成本行为
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IF9.4
delete2026-10-23
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PREAI
deleteAwad Elsayed Awad Ibrahim; Hesham Ali
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Culturally Inherited Language Negativity and Management Forecasts文化传承的语言负面性与管理预测
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IF9.4
delete2026-10-23
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PREAI
deleteLong Chen; Yiming Gong; Yihuan Mao; Albert Tsang
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From hype to hesitation: Negative effects of AI incidents in crowdfunding从炒作到犹豫：人工智能事件对众筹的负面影响
deleteBritish Accounting Review
IF9.4
delete2026-10-17
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PREAI
deleteYue Han; Wenyao Hu; Heng Emily Wang
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Beyond Compliance: The Impact of Sustainable Water Management Performance on Firm Value amid Global Water Challenges超越合规：在全球水资源挑战下，可持续水资源管理绩效对企业价值的影响
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IF9.4
delete2026-10-12
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deleteOAAI
deleteSudipta Bose; Sajal Kumar Dey
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Voice vs. Tone: Measuring Modality Mismatch via Large Audio Language Model语音与语调：利用大型音频语言模型测量模态不匹配
deleteBritish Accounting Review
IF9.4
delete2026-10-11
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PREAI
deleteQingchong Chen; Xiong Xiong; Yumeng Zhang
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Large Language Models as Research Assistants: The Risk of Topic-Overclassification in Financial Disclosure Research大型语言模型作为研究助手：财务披露研究中的主题过度分类风险
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IF9.4
delete2026-10-10
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deleteOAAI
deleteAnne d'Arcy; Christian Haas; Nicolaus Wallner
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Employees’ voluntary disclosure about business outlook and labour hiring efficiency员工关于商业前景的自愿披露与劳动力招聘效率
deleteBritish Accounting Review
IF9.4
delete2026-10-08
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PREAI
deleteBoochun Jung; Yiding Wang; Sijing Wei; Jiarui (Iris) Zhang
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Blockchain Technology Adoption and Audit Pricing: The Influence of External Regulatory Intensity区块链技术采纳与审计定价：外部监管强度的影响
deleteBritish Accounting Review
IF9.4
delete2026-10-02
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PREAI
deleteChengliu He; Ying Han Fan; Xinru Yue; Grantley Taylor; Yizao Chen
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Balancing Stability and Transparency: Macroprudential Policies and Opacity Puzzle in Banking平衡稳定性和透明度：银行宏观审慎政策与透明度之谜
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IF9.4
delete2026-10-02
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deleteOAAI
deleteTrang Nguyen Ha Cu; Chau Le; Hiep Ngoc Luu; The Anh Pham
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Inheriting from Bankrupt Firms? Evidence on Long-term Performance of Local Firms继承破产企业？本地企业长期绩效的证据
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IF9.4
delete2026-09-25
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PREAI
deleteZhexu Ai
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Earliest-announcer audits, information spillovers, and audit quality最早公告审计、信息溢出效应与审计质量
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IF9.4
delete2026-09-24
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PREAI
deleteJoe Cho; Jongwon Park
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DeepCare: Do Artificial Intelligence firms safeguard employee rights?DeepCare：人工智能公司是否保护员工权利？
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IF9.4
delete2026-09-24
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PREAI
deleteKai Xing; Zhengyang Lei; Hanxiong Zhang; Fulong Xiao
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Strategic Alignment and Environmental Disclosure Substantiveness: A Deep Learning Approach战略协同与环境披露实质性的关系：一种深度学习方法
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IF9.4
delete2026-09-24
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deleteNingzhi Wang; Wenruo Wu; Jian Zhang; Xinyu Zhu
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Local Newspaper Closures and Financial Adviser Misconduct地方报纸关闭与金融顾问不当行为
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IF9.4
delete2026-09-21
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deleteOAAI
deleteJianlei Han; Zheyao Pan; Huixuan Zhang
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The road to recovery: Sustainability imperatives and the reshaping of public finance and accounting in the post-pandemic world后疫情时代复苏之路：可持续性要务与公共财政及会计的重塑
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IF9.4
delete2026-09-01
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deletePaterson, Audrey; Jackson, William; Dey, Colin; Lowe, Alan
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Pricing as an institutionally situated practice: Competing situated rationalities and persistence of cost-plus pricing under market liberalisation定价作为一种制度性情境实践：市场自由化下情境性理性竞争与成本加成定价的持续性
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IF9.4
delete2026-09-01
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PREAI
deleteAmmar, Sameh Farhat; Zoubi, Akram; Rana, Tarek; Lowe, Alan
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Affirmations of compliance with IFRS: A study of financial statements and audit reports对符合IFRS的确认：一份关于财务报表和审计报告的研究
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IF9.4
delete2026-08-13
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deleteChristopher W. Nobes; Christian Stadler; Stephen A. Zeff
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ChatGPT Accessibility and Audit Quality: Evidence from a Quasi-Natural Experiment in ChinaChatGPT的可访问性与审计质量：来自中国准自然实验的证据
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IF9.4
delete2026-08-11
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PREAI
deleteXingqiang Du; Xinshu Zhang; Shaojuan Lai
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Debt Contract Enforcement and Conservatism: New Evidence from the Establishment of Bankruptcy Courts in China债务契约执行与会计稳健性：来自中国设立破产法院的新证据
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IF9.4
delete2026-07-30
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PREAI
deleteYue Li; Jingxi Tong; Yuxiang Zhong
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CEO Narcissism and Repetitive Language in MD&A Disclosures: Informative Reinforcement or Opportunistic Obfuscation?CEO自恋与MD&A披露中的重复性语言：信息强化还是机会主义模糊化？
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IF9.4
delete2026-07-25
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deleteOAAI
deleteJavad Rajabalizadeh; Nikolaos Tsileponis; Stergios Leventis; Reza Hesarzadeh
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