EconPapers    
Economics at your fingertips  
 

Accounting forum

2008 - 2015

Current editor(s): Glen Lehman

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.


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 Downloads
Prem Sikka
Reportable irregularities and audit quality: Insights from South Africa pp. 19-33 Downloads
Warren Maroun
An illusion of success: The consequences of British rail privatisation pp. 51-63 Downloads
Andrew Bowman

Volume 38, issue 4, 2014

Disclosure on climate change: Analysing the UK ETS effects pp. 227-240 Downloads
Thereza Raquel Sales de Aguiar and Jan Bebbington
CEO statements in sustainability reports: Substantive information or background noise? pp. 241-257 Downloads
Ralf Barkemeyer, Breeda Comyns, Frank Figge and Giulio Napolitano
New accounts: Towards a reframing of social accounting pp. 258-273 Downloads
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 Downloads
Ian Thomson
What's new about New accounts? Assessing change proposals for social and environmental accounting pp. 278-287 Downloads
Brennan G. Allen
On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas” pp. 291-295 Downloads
Cornelia Beck and Glen Lehman

Volume 38, issue 3, 2014

Corporate social responsibility and earnings management in U.S. banks pp. 155-169 Downloads
Vassiliki Grougiou, Stergios Leventis, Emmanouil Dedoulis and Stephen Owusu-Ansah
Fair value accounting from a distributed cognition perspective pp. 170-183 Downloads
Noriaki Okamoto
Changes in the measurement of fair value: Implications for accounting earnings pp. 184-199 Downloads
Neil Fargher and John Ziyang Zhang
Accounting for carbon and reframing disclosure: A business model approach pp. 200-211 Downloads
Colin Haslam, John Butlin, Tord Andersson, John Malamatenios and Glen Lehman
An ongoing journey of corporate social responsibility pp. 212-226 Downloads
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 Downloads
Sarah Lauwo and Olatunde Julius Otusanya
Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession? pp. 109-121 Downloads
Warren Maroun and Jill Solomon
Equity valuation in practice: The influence of net financial expenses pp. 122-131 Downloads
Leif Atle Beisland
Standalone CSR reporting by U.S. retail companies pp. 132-144 Downloads
Dennis M. Patten and Na Zhao
Trends in statistically based quarterly cash-flow prediction models pp. 145-151 Downloads
Kenneth S. Lorek
Commentary on “Trends in statistically based quarterly cash-flow prediction models” pp. 152-154 Downloads
C. Richard Baker

Volume 38, issue 1, 2014

Goodwill under IFRS: Relevance and disclosures in an unfavorable environment pp. 1-17 Downloads
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 Downloads
J. Josiah, O. Gough, J. Haslam and N. Shah
Audit opinion and earnings management: Evidence from Greece pp. 38-54 Downloads
Maria Tsipouridou and Charalambos Spathis
Determinants of academic cheating behavior: The future for accountancy in Ireland pp. 55-66 Downloads
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 Downloads
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 Downloads
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 Downloads
William Lazonick, Mariana Mazzucato and Öner Tulum
Apple's financial success: The precariousness of power exercised in global value chains pp. 268-279 Downloads
Colin Haslam, Nick Tsitsianis, Tord Andersson and Ya Ping Yin
The Apple business model: Crowdsourcing mobile applications pp. 280-289 Downloads
Birgitta Bergvall-Kåreborn and Debra Howcroft
Owning the consumer—Getting to the core of the Apple business model pp. 290-299 Downloads
Johnna Montgomerie and Samuel Roscoe
Opportunist dealing in the UK pig meat supply chain: Trader mentalities and alternatives pp. 300-314 Downloads
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 Downloads
Alan Sitkin

Volume 37, issue 3, 2013

A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting pp. 163-181 Downloads
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 Downloads
Mathew Tsamenyi, Ahmad Z. Qureshi and Hassan Yazdifar
Further evidence on the determinants of audit pricing in universities pp. 196-212 Downloads
Bai Xue and O'Sullivan, Noel
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 Downloads
Pawan Adhikari, Chamara Kuruppu and Sumohon Matilal
Sustainability reporting: The role of “Search”, “Experience” and “Credence” information pp. 231-243 Downloads
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 Downloads
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 Downloads
Teerooven Soobaroyen and Collins G. Ntim
Accounting for the environmental impacts of Texaco's operations in Ecuador: Chevron's contingent environmental liability disclosures pp. 110-123 Downloads
Stacie Buccina, Douglas Chene and Jeffrey Gramlich
Gas flaring in Nigeria: Analysis of changes in its consequent carbon emission and reporting pp. 124-134 Downloads
Aminu Hassan and Reza Kouhy
Corporate social reporting by MNCs’ subsidiaries in Sri Lanka pp. 135-149 Downloads
Eshani Beddewela and Christian Herzig
Social and environmental NGOs’ perceptions of Corporate Social Disclosures: The Case of Bangladesh pp. 150-161 Downloads
Mahmood Ahmed Momin

Volume 37, issue 1, 2013

Corporate social responsibility and tax avoidance: A comment and reflection pp. 1-14 Downloads
John Hasseldine and Gregory Morris
Smoke and mirrors: Corporate social responsibility and tax avoidance—A reply to Hasseldine and Morris pp. 15-28 Downloads
Prem Sikka
Conversations with inmate accountants: Motivation, opportunity and the fraud triangle pp. 29-39 Downloads
Steven Dellaportas
Effects of municipal, auditing and political factors on audit delay pp. 40-53 Downloads
Sandra Cohen and Stergios Leventis
Seeking legitimacy: Social reporting in the healthcare sector pp. 54-66 Downloads
Patrizio Monfardini, Antonio D. Barretta and Pasquale Ruggiero
Some thoughts on the recognition of assets, notably in respect of intangible assets pp. 67-80 Downloads
Nevine El-Tawy and Tony Tollington

Volume 36, issue 4, 2012

UK health sector performance management: Conflict, crisis and unintended consequences pp. 231-250 Downloads
Lynne Conrad and Pinar Guven Uslu
Students as surrogates for practicing accountants: Further evidence pp. 251-265 Downloads
Tony Mortensen, Richard Fisher and Graeme Wines
Towards recognising workforce health as a constituent of intellectual capital: Insights from a survey of UK accounting and finance directors pp. 266-278 Downloads
Robin Roslender, Joanna E. Stevenson and Howard Kahn
The governance of intangibles: Rethinking financial reporting and the board of directors pp. 279-293 Downloads
Yuri Biondi and Antoine Rebérioux
New dogs, old tricks. Why do Ponzi schemes succeed? pp. 294-309 Downloads
Mervyn K. Lewis

Volume 36, issue 3, 2012

Visual disclosure strategies adopted by more and less sustainability-driven companies pp. 154-165 Downloads
Sue Hrasky
An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation pp. 166-177 Downloads
Russell J. Craig and Niamh M. Brennan
‘Metaphoring’ people out of this world: A Critical Discourse Analysis of a chairman's statement of a UK defence firm pp. 178-193 Downloads
Doris M. Merkl-Davies and Veronika Koller
Ethos, logos, pathos: Strategies of persuasion in social/environmental reports pp. 194-208 Downloads
Colin Higgins and Robyn Walker
Accounting and marketing communications in arts engagement: A discourse analysis pp. 209-222 Downloads
Helen Oakes and Steve Oakes
Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research pp. 223-230 Downloads
Helen Tregidga, Markus Milne and Glen Lehman

Volume 36, issue 2, 2012

Voluntary disclosure theory and financial control variables: An assessment of recent environmental disclosure research pp. 81-90 Downloads
Ronald P. Guidry and Dennis M. Patten
Market relevance of university accounting programs: Evidence from Australia pp. 91-108 Downloads
Peipei Pan and Hector Perera
Information technology investments and nonfinancial measures: A research framework pp. 109-121 Downloads
Ashraf Khallaf
Successful promotion or segregation from partnership? An examination of the “post-senior manager” position in public accounting and the implications for women's careers pp. 122-133 Downloads
Elizabeth Dreike Almer, Margaret G. Lightbody and Louise E. Single
Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece pp. 134-144 Downloads
Marann Byrne, Barbara Flood, Trevor Hassall, John Joyce, Jose Luis Arquero Montaño, José María González González and Eleni Tourna-Germanou

Volume 36, issue 1, 2012

Accounting for national success and failure: Rethinking the UK case pp. 5-17 Downloads
Ismail Erturk, Julie Froud, Sukhdev Johal, Adam Leaver and Karel Williams
Off-shoring and out-sourcing for shareholder value: Promise versus reality pp. 18-26 Downloads
Edward Lee and Ya Ping Yin
The private equity business model: On terra firma or shifting sands? pp. 27-37 Downloads
Tord Andersson and Colin Haslam
Differing perceptions of non-executive directors’ roles in UK SMEs: Governance conundrum or cultural anomaly? pp. 38-50 Downloads
Rosie Boxer, Aidan Berry and Lew Perren
Regulating audit quality: Restoring trust and legitimacy pp. 51-61 Downloads
Claus Holm and Mahbub Zaman
Regulatory regime change in Turkish banks: Reactive or proactive? pp. 62-80 Downloads
Istemi Demirag
Page updated 2018-06-07