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Accounting forum

2008 - 2015

Current editor(s): Glen Lehman

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

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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