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The British Accounting Review

Published by Elsevier.

ISSN 0890-8389 / 1095-8347
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Aims & scope

The British Accounting Review publishes peer-reviewed research. Manuscripts pass a technical check and a scope check by the handling editor before going to independent reviewers.

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Recently published

Culturally Inherited Language Negativity and Management Forecasts
Long Chen, Yiming Gong, Yihuan Mao, Albert Tsang · 2026
DOI 10.1016/j.bar.2026.101988
Firm Exposure to Government Agencies and Asymmetric Cost Behaviour
Awad Elsayed Awad Ibrahim, Hesham Ali · 2026
DOI 10.1016/j.bar.2026.101989
DOI 10.1016/j.bar.2026.101987
DOI 10.1016/j.bar.2026.101983
DOI 10.1016/j.bar.2026.101985
Employees’ voluntary disclosure about business outlook and labour hiring efficiency
Boochun Jung, Yiding Wang, Sijing Wei, Jiarui (Iris) Zhang · 2026
DOI 10.1016/j.bar.2026.101984
Balancing stability and transparency: Macroprudential policies and opacity puzzle in banking
Trang Nguyen Ha Cu, Chau Le, Hiep Ngoc Luu, The Anh Pham · 2026
DOI 10.1016/j.bar.2026.101980
DOI 10.1016/j.bar.2026.101986
Voice vs. tone: Measuring modality mismatch via large audio language model
Qingchong Chen, Xiong Xiong, Yumeng Zhang · 2026
DOI 10.1016/j.bar.2026.101982
Blockchain technology adoption and audit pricing: The influence of external regulatory intensity
Chengliu He, Ying Han Fan, Xinru Yue, Grantley Taylor, Yizao Chen · 2026
DOI 10.1016/j.bar.2026.101981
Sustainable development goals, accounting practices and public financial management: A pre and post COVID-19 assessment
Franklin Nakpodia, Rilwan Sakariyahu, Temitope Fagbemi, Rasheed Adigun, Oluwatoyin Dosumu · 2026
DOI 10.1016/j.bar.2024.101466
DOI 10.1016/j.bar.2025.101807
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