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}
Pub Date : 2025-10-28DOI: 10.1016/j.bar.2025.101776
Huifa Chen, Yuan George Shan, Junru Zhang
{"title":"Is internal carbon pricing an agent of change in the green transition?","authors":"Huifa Chen, Yuan George Shan, Junru Zhang","doi":"10.1016/j.bar.2025.101776","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101776","url":null,"abstract":"","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145397048","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 : 2025-09-29DOI: 10.1016/j.bar.2025.101766
Andrews Owusu, Muhammad Atif, Mark David Holmes, Kamil Omoteso
We examine the effect of employee board representation on audit fees and whether the interplay between audit fees and employee board representation has an impact on audit quality, as measured by discretionary accruals. Using a sample of 3142 firm-year observations across seven European countries over the period of 2005–2019, we show that employee board representation is negatively associated with audit fees, and this association is primarily observed when the number of employee directors reaches two or more. In addition, we test the possible channels through which employee board representation affects audit fees and show that the effect is stronger in firms with weak corporate governance. We also document that audit committee effectiveness moderates the relationship. Finally, we show that the observed lower audit fees lead to an improvement in audit quality, probably due to a stronger control environment and reduced audit risk in the presence of employee directors. Our main results are unchanged when using alternative measures, additional controls, subsample analysis, alternative econometric techniques, and identification strategies.
{"title":"Audit fees-audit quality relationship: Does employee board representation matter?","authors":"Andrews Owusu, Muhammad Atif, Mark David Holmes, Kamil Omoteso","doi":"10.1016/j.bar.2025.101766","DOIUrl":"https://doi.org/10.1016/j.bar.2025.101766","url":null,"abstract":"We examine the effect of employee board representation on audit fees and whether the interplay between audit fees and employee board representation has an impact on audit quality, as measured by discretionary accruals. Using a sample of 3142 firm-year observations across seven European countries over the period of 2005–2019, we show that employee board representation is negatively associated with audit fees, and this association is primarily observed when the number of employee directors reaches two or more. In addition, we test the possible channels through which employee board representation affects audit fees and show that the effect is stronger in firms with weak corporate governance. We also document that audit committee effectiveness moderates the relationship. Finally, we show that the observed lower audit fees lead to an improvement in audit quality, probably due to a stronger control environment and reduced audit risk in the presence of employee directors. Our main results are unchanged when using alternative measures, additional controls, subsample analysis, alternative econometric techniques, and identification strategies.","PeriodicalId":501001,"journal":{"name":"The British Accounting Review","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2025-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145262006","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：