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Accounting and Business Research is a peer-reviewed journal published by Taylor & Francis, covering Auditing, Earnings Management, Governance, Corporate Finance and Governance, Accounting and Organizational Management.
| Publisher | Taylor & Francis |
|---|---|
| Reference style | Author–year (Chicago, T&F) Author–year — (Smith, 2023) in the text Smith, Ada, Ben Jones, and Cara Lee. 2023. "A Representative Article Title." Accounting and Business Research 12 (3): 45–58.
Formats any DOI in Accounting and Business Research style. No sign-up. |
| Publishes research in | Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting and Organizational Management Financial Reporting and Valuation Research Financial Markets and Investment Strategies |
| ISSN | 0001-4788 |
| Citation impact (2-yr) | 2.6 |
| h-index | 121 |
| i10-index | 919 |
| Total citations | 66,785 |
| Article processing charge | $2,970 |
| Top institutions publishing here | University of Manchester |
| Journal website | www.tandfonline.com |
| You get | A submission-ready PDF and the editable LaTeX source — ready to submit. |
Citations each year’s papers have accumulated so far — the most recent years are still building up.
Abstract This paper analyses the environmental disclosure practices of Australian corporate entities. The paper documents three separate but related investigations. First, in a review of a sample of annual reports for the 1991 financial year, it is apparent that environmental disclosure practices adopted by the sample are self-laudatory, with companies promoting positive aspects of their…
Abstract Various rationales have been advanced to explain the phenomenon of corporate social reporting. Among these has been legitimacy theory which posits that corporate disclosures are made as reactions to environmental factors and in order to legitimise corporate actions. This paper reports the results of an historical analysis of social disclosures in 100 years of…
Abstract Accounting in shaped by economic and political forces. It follows that increased worldwide integration of both markets and politics (driven by reductions in communications and information processing costs) makes increased integration of financial reporting standards and practice almost inevitable. But most market and political forces will remain local for the foreseeable future, so it…
This paper documents the results of an empirical study undertaken within Australia of the relationship between the print media coverage given to various industries' environmental effects, and the levels of annual report environmental disclosures made by a sample of firms within those industries. The paper draws upon previous studies in media agenda setting theory and…
Abstract Not much information exists in the international accounting literature on Spanish accounting. Spain is selected as a subject of study because it is different from those countries that are subjects of the research concerned with investigating the multivariate impact of firm characteristics on disclosure in annual reports and accounts. The conceptual model underlying our…
