Accounting forum

2008 - 2018

Continued by Accounting Forum.

Current editor(s): Glen Lehman

From Elsevier
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Volume 42, issue 4, 2018

Rethinking agency theory in developing countries: A case study of Pakistan pp. 281-292

Fatima Yusuf, Amna Yousaf and Abubakr Saeed

Managers’ segment disclosure choices under IFRS 8: EU evidence pp. 293-308

Ahmed Aboud and Clare Roberts

Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives pp. 309-327

Sarada R. Krishnan

Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations pp. 328-340

Soumaya Chiba, David Talbot and Olivier Boiral

Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views pp. 341-358

Hafez Abdo, Musa Mangena, Graham Needham and David Hunt

Volume 42, issue 3, 2018

Creating financial value for tropical forests by disentangling people from nature pp. 219-234

Thomas Cuckston

Exploring de-facto accountability regimes in Muslim NGOs pp. 235-247

Sofia Yasmin, Chaudhry Ghafran and Roszaini Haniffa

Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union pp. 248-260

Vera Palea

Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’ pp. 261-276

Lei Chen, Jo Danbolt and John Holland

Volume 42, issue 2, 2018

Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system pp. 167-169

Sanjaya Kuruppu and Glen Lehman

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting pp. 170-183

Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria and Richard Slack

Integrated reporting decision usefulness: Mainstream equity market views pp. 184-198

Richard Slack and Ioannis Tsalavoutas

Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise pp. 199-217

Teng Li and Ataur Belal

Volume 39, issue 1, 2015

The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms pp. 1-18

Prem Sikka

Reportable irregularities and audit quality: Insights from South Africa pp. 19-33

Warren Maroun

An illusion of success: The consequences of British rail privatisation pp. 51-63

Andrew Bowman

Volume 38, issue 4, 2014

Disclosure on climate change: Analysing the UK ETS effects pp. 227-240

Thereza Raquel Sales de Aguiar and Jan Bebbington

CEO statements in sustainability reports: Substantive information or background noise? pp. 241-257

Ralf Barkemeyer, Breeda Comyns, Frank Figge and Giulio Napolitano

New accounts: Towards a reframing of social accounting pp. 258-273

Rob Gray, Andrew Brennan and Jeff Malpas

Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting pp. 274-277

Ian Thomson

What's new about New accounts? Assessing change proposals for social and environmental accounting pp. 278-287

Brennan G. Allen

On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas” pp. 291-295

Cornelia Beck and Glen Lehman

Volume 38, issue 3, 2014

Corporate social responsibility and earnings management in U.S. banks pp. 155-169

Vassiliki Grougiou, Stergios Leventis, Emmanouil Dedoulis and Stephen Owusu-Ansah

Fair value accounting from a distributed cognition perspective pp. 170-183

Noriaki Okamoto

Changes in the measurement of fair value: Implications for accounting earnings pp. 184-199

Neil Fargher and John Ziyang Zhang

Accounting for carbon and reframing disclosure: A business model approach pp. 200-211

Colin Haslam, John Butlin, Tord Andersson, John Malamatenios and Glen Lehman

An ongoing journey of corporate social responsibility pp. 212-226

Jesse Dillard and David Layzell

Volume 38, issue 2, 2014

Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania pp. 91-108

Sarah Lauwo and Olatunde Julius Otusanya

Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession? pp. 109-121

Warren Maroun and Jill Solomon

Equity valuation in practice: The influence of net financial expenses pp. 122-131

Leif Atle Beisland

Standalone CSR reporting by U.S. retail companies pp. 132-144

Dennis M. Patten and Na Zhao

Trends in statistically based quarterly cash-flow prediction models pp. 145-151

Kenneth S. Lorek

Commentary on “Trends in statistically based quarterly cash-flow prediction models” pp. 152-154

C. Richard Baker

Volume 38, issue 1, 2014

Goodwill under IFRS: Relevance and disclosures in an unfavorable environment pp. 1-17

Diogenis Baboukardos and Gunnar Rimmel

Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK pp. 18-37

J. Josiah, O. Gough, J. Haslam and N. Shah

Audit opinion and earnings management: Evidence from Greece pp. 38-54

Maria Tsipouridou and Charalambos Spathis

Determinants of academic cheating behavior: The future for accountancy in Ireland pp. 55-66

J.A. Ballantine, P. McCourt Larres and M. Mulgrew

International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education pp. 67-89

Louise Crawford, Christine Helliar, Elizabeth Monk and Monica Veneziani

Volume 37, issue 4, 2013

Accounting for the Apple Inc business model: Corporate value capture and dysfunctional economic and social consequences pp. 245-248

Glen Lehman and Colin Haslam

Apple's changing business model: What should the world's richest company do with all those profits? pp. 249-267

William Lazonick, Mariana Mazzucato and Öner Tulum

Apple's financial success: The precariousness of power exercised in global value chains pp. 268-279

Colin Haslam, Nick Tsitsianis, Tord Andersson and Ya Ping Yin

The Apple business model: Crowdsourcing mobile applications pp. 280-289

Birgitta Bergvall-Kåreborn and Debra Howcroft

Owning the consumer—Getting to the core of the Apple business model pp. 290-299

Johnna Montgomerie and Samuel Roscoe

Opportunist dealing in the UK pig meat supply chain: Trader mentalities and alternatives pp. 300-314

Andrew Bowman, Julie Froud, Sukhdev Johal, Adam Leaver and Karel Williams

Working for the local community: Substantively broader/geographically narrower CSR accounting pp. 315-324

Alan Sitkin

Volume 37, issue 3, 2013

A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting pp. 163-181

Elisabetta Barone, Nathan Ranamagar and Jill F. Solomon

The contract, accounting and trust: A case study of an international joint venture (IJV) in the United Arab Emirates (UAE) pp. 182-195

Mathew Tsamenyi, Ahmad Z. Qureshi and Hassan Yazdifar

Further evidence on the determinants of audit pricing in universities pp. 196-212

Bai Xue and Noel O'Sullivan

Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments pp. 213-230

Pawan Adhikari, Chamara Kuruppu and Sumohon Matilal

Sustainability reporting: The role of “Search”, “Experience” and “Credence” information pp. 231-243

Breeda Comyns, Frank Figge, Tobias Hahn and Ralf Barkemeyer

Volume 37, issue 2, 2013

Vulnerable and exploitable: The need for organisational accountability and transparency in emerging and less developed economies pp. 81-91

Ataur Rahman Belal, Stuart M. Cooper and Robin W. Roberts

Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa pp. 92-109

Teerooven Soobaroyen and Collins Ntim

Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures pp. 110-123

Stacie Buccina, Douglas Chene and Jeffrey Gramlich

Gas flaring in Nigeria: Analysis of changes in its consequent carbon emission and reporting pp. 124-134

Aminu Hassan and Reza Kouhy

Corporate social reporting by MNCs’ subsidiaries in Sri Lanka pp. 135-149

Eshani Beddewela and Christian Herzig

Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh pp. 150-161

Mahmood Ahmed Momin

Volume 37, issue 1, 2013

Corporate social responsibility and tax avoidance: A comment and reflection pp. 1-14

John Hasseldine and Gregory Morris

Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris pp. 15-28

Prem Sikka

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle pp. 29-39

Steven Dellaportas

Effects of municipal, auditing and political factors on audit delay pp. 40-53

Sandra Cohen and Stergios Leventis

Seeking legitimacy: Social reporting in the healthcare sector pp. 54-66

Patrizio Monfardini, Antonio D. Barretta and Pasquale Ruggiero

Some thoughts on the recognition of assets, notably in respect of intangible assets pp. 67-80

Nevine El-Tawy and Tony Tollington