Pub Date : 2025-11-20DOI: 10.1016/j.bar.2025.101784
Daniel Cahill, Zhangxin (Frank) Liu, Lee Smales
{"title":"Technical talk in bitcoin and equity","authors":"Daniel Cahill, Zhangxin (Frank) Liu, Lee Smales","doi":"10.1016/j.bar.2025.101784","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101784","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145553586","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}
Pub Date : 2025-11-20DOI: 10.1016/j.bar.2025.101805
Angela Hecimovic, Dominic Canestrari-Soh
{"title":"Strategies for Internal Auditors to expand their role in ESG assurance","authors":"Angela Hecimovic, Dominic Canestrari-Soh","doi":"10.1016/j.bar.2025.101805","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101805","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"191 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145553711","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}
Pub Date : 2025-11-20DOI: 10.1016/j.bar.2025.101806
Qihui Gong, Huilong Liu, Jing Xie
{"title":"Bureaucratic Discretion and Auditor Choice: Evidence from a Quasi-natural Experiment*","authors":"Qihui Gong, Huilong Liu, Jing Xie","doi":"10.1016/j.bar.2025.101806","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101806","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"27 1","pages":"101806"},"PeriodicalIF":0.0,"publicationDate":"2025-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145575676","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}
Pub Date : 2025-11-08DOI: 10.1016/j.bar.2025.101778
Yibei He, Abdullah Mamun, Dev R. Mishra
{"title":"LOAN LOSS PROVISIONING IN COMMUNITY BANKS – A STUDY USING COMMUNITY BANKING DATA","authors":"Yibei He, Abdullah Mamun, Dev R. Mishra","doi":"10.1016/j.bar.2025.101778","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101778","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"40 1","pages":"101778"},"PeriodicalIF":0.0,"publicationDate":"2025-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145472927","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}
Pub Date : 2025-11-04DOI: 10.1016/j.bar.2025.101779
Akbar Ali, Radnyi Godase, Mohammed Muhsin
{"title":"Mobile Banking Transaction Volume and Perceived Service Quality: A Text Analytics Approach","authors":"Akbar Ali, Radnyi Godase, Mohammed Muhsin","doi":"10.1016/j.bar.2025.101779","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101779","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"21 11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-11-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145434371","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}