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Share your research with Accounting and Business Research

Deadline: 31 January 2021

Accounting, Accountability, Investment and Corporate Governance in the Global Context:

Integrating Contemporary Accounting and International Business Research

ABR invites the submission of theoretical and empirical studies that develop and link current accounting research topics with international business studies. Bowe, Filatotchev and Marshall (2010) outline several dimensions in which accounting and economics-based research can contribute to international business studies, such as corporate governance, financial contracting theory, the recent growth of private equity and its effects on international investment, among many others. To date, the accounting and international business research fields have been developing rather independently (Puck and Filatotchev, 2019). Therefore, the main objective of this Special Issue is to build conceptual and empirical bridges between the two disciplines.

Novel and innovative applications may have their origins in the research ideas, theoretical developments, research methodology, research design and/or the international business setting being examined. The wide scope of the Special Issue is an attempt to encourage research contributions that not only address hitherto unexplored accounting issues within international business-related topics, but also provide an original framework which can challenge conventional approaches to international business research using rigorous methodologies developed in contemporary accounting research. Examples of research linking accounting with the wider international business literature include Beuselinck, Blanco and García Lara (2017), or the literature on the effects of IFRS adoption, summarized by Ball (2016).

Possible paper topics include, but are not limited to:

  •  The relationship between Multi-National Enterprises’ (MNEs) accounting practices, corporate governance and business strategy, including internationalisation strategy and Foreign Direct Investment (FDI)
  • The impact of ESG reporting on MNEs 
  • How do financial reporting attributes mitigate or exacerbate “foreign firm discount” and “home bias” in equity and debt markets?
  • How is the worldwide diffusion of Integrated Reporting affecting financial markets and business strategies? 
  • Management control and creativity in international start-ups
  • What are the effects of culture, language, religion and trust on attributes of financial reporting?
  • Corporate governance and its impact on earnings management and corporate financial reporting around the world
  • Internal audit and control functions as determinants, or consequences, of cross-border organisational structure
  • Accounting implications of international capital flows and internationalisation of the cost of capital
  • The impact of the transition to international accounting standards on MNE business strategy; to what extent did home institutions contribute, or hinder, this transition?
  • Accounting aspects of recent developments in real and financial option valuation in international business research
  • Global competition among MNEs and its effects on managerial compensation and turnover: How do MNEs motivate and compensate managers? Do pay schemes vary with competition?
  • What challenges do auditors face in auditing MNEs, and how do they tackle these challenges? Does audit quality vary with culture, religion and trust?
  • Identifying patterns in the disclosure of corporate social responsibility (CSR) policies across MNEs: How do these policies vary with culture, language, religion and trust?
  • How does tax avoidance vary with culture? Is tax avoidance stronger in certain cultures than others? Is foreignness related to tax avoidance and why?

More generally, any paper that fits within ABR's Aims and Scope that focuses on issues of interest for the international business research community will be welcome. 

Explore ABR's Aims and Scope

Accounting and Business Research

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Guest Editors

Salvador Carmona, Rector and Professor of Accounting and Management Control at IE University. [email protected]

Igor Filatotchev, Vice Dean and Professor of Corporate Governance and Strategy at King’s Business School, King’s College London, and visiting professor at the Vienna University of Economics and Business. [email protected] 

Jan Hendrik Fisch, Professor of International Business at Vienna University of Economics and Business and a Research Fellow at University of Waikato, Hamilton (New Zealand). [email protected]

Gilad Livne, Professor of Accounting at the University of Exeter Business School. [email protected]

Submission Guidelines

Papers should be submitted electronically to the ABR according to the journal's Instructions for Authors. All papers will be refereed according to the usual practices of the journal and the first review will be completed within 90 days of the receipt of the manuscript. The deadline for submission is 31 January 2021.

The first round of reviews will be followed by a paper development conference that is provisionally planned in May 2021.  Acceptance to the conference does not guarantee acceptance into the Special Issue.

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Ball, R. 2016. “IFRS – 10 years later”, Accounting and Business Research, 46:5, 545-571.
Beuselinck, C., Blanco, B., García Lara, J.M. 2017. “The role of foreign shareholders in disciplining financial reporting”, Journal of Business Finance & Accounting, 44(5&6), 558-592.
Bowe, M., Filatotchev, I., Marshall, A. 2010. “Integrating contemporary finance and international business research”, International Business Review, 19(5), pp. 435-445.
Puck, J. and Filatotchev, I. 2019. “Finance and the multinational company: Building bridges between finance and global strategy research”, Global Strategy Journal, https://doi.org/10.1002/gsj.1330