| 2026-10-01 | Culturally Inherited Language Negativity and Management Forecasts | The British Accounting Review | Long Chen, Yiming Gong, Yihuan Mao et al. | George Mason University; Beijing Institute of Technology; University of Electronic Science and Technology of China; … |
| 2026-10-01 | Firm Exposure to Government Agencies and Asymmetric Cost Behaviour | The British Accounting Review | Awad Elsayed Awad Ibrahim, Hesham Ali | University of Nottingham |
| 2026-10-01 | From hype to hesitation: Negative effects of AI incidents in crowdfunding | The British Accounting Review | Yue Xiao Han, Wenyao Hu, Heng Emily Wang | Adelphi University; Elon University |
| 2026-10-01 | Beyond compliance: The impact of sustainable water management performance on firm value amid global water challenges | The British Accounting Review | Sudipta Bose, Sajal Kumar Dey | University of Newcastle Australia; Heriot-Watt University |
| 2026-10-01 | Voice vs. tone: Measuring modality mismatch via large audio language model | The British Accounting Review | Qingchong Chen, Xiong Xiong, Yumeng Zhang | Tianjin University |
| 2026-10-01 | Large Language Models as Research Assistants: The Risk of Topic-Overclassification in Financial Disclosure Research | The British Accounting Review | Anne d’Arcy, Christian Stefan Haas, Nicolaus Wallner | Vienna University of Economics and Business; University of Nebraska at Omaha |
| 2026-10-01 | Employees’ voluntary disclosure about business outlook and labour hiring efficiency | The British Accounting Review | Boochun Jung, Yiding Wang, Sijing Wei et al. | University of Hawaiʻi at Mānoa; University of Houston - Downtown; Creighton University; … |
| 2026-10-01 | Regulatory minority shareholder and audit fees: Evidence from the China securities investor services center | The British Accounting Review | Xiang Zhang, Chongjie Xu, Cheng Xiang | Chongqing University of Technology; Chongqing University |
| 2026-10-01 | Blockchain technology adoption and audit pricing: The influence of external regulatory intensity | The British Accounting Review | Chengliu He, Ying Han Fan, Xinru Yue et al. | Curtin University; Xi'an University of Technology; Shandong University of Finance and Economics |
| 2026-10-01 | Balancing stability and transparency: Macroprudential policies and opacity puzzle in banking | The British Accounting Review | Trang Nguyen Ha Cu, Chau H. A. Le, Luu Ngoc Hiep et al. | National Economics University; VNU University of Economics and Business; University of Lincoln; … |