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Accounting forum

2008 - 2018

Current editor(s): Glen Lehman

From Elsevier
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Volume 42, issue 3, 2018

Creating financial value for tropical forests by disentangling people from nature pp. 219-234 Downloads
Thomas Cuckston
Exploring de-facto accountability regimes in Muslim NGOs pp. 235-247 Downloads
Sofia Yasmin, Chaudhry Ghafran and Roszaini Haniffa
Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union pp. 248-260 Downloads
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 Downloads
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 Downloads
Sanjaya Kuruppu and Glen Lehman
Framing public governance in Malaysia: Rhetorical appeals through accrual accounting pp. 170-183 Downloads
Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria and Richard Slack
Integrated reporting decision usefulness: Mainstream equity market views pp. 184-198 Downloads
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 Downloads
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 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
Page updated 2018-12-08