Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 49, issue 1, 2025

When ‘Places’ educate: hacking accounting education through spaces pp. 1-19

Charles H. Cho, David Derichs, Nicholas McGuigan, Joan Ballantine, Alessandro Ghio, Louise Gorman, Blerita Korca, Alessandro Merendino, Erica Pimentel, Destan Halit Akbulut, Anna Białek-Jaworska, Sanjay Bissessur, Simona Caramia, Jane N. Cho, Ericka Costa, Sorin Daniliuc, Marta De Almeida, Madalina Dumitru, Kertu Lääts, Camelia Lungu, Radu Marian, Gaia Melloni, Roza Sagitova, Maria-Silvia Săndulescu, Frank Schiemann, Fabiola Schneider, Mei Sheng, Juha Sihvonen, Madalina Solcanu, Daniela Sorrentino, Piotr Staszkiewicz, Paul Thambar, Meredith Tharapos, Adriana Tiron Tudor, Mariana Siqueira Vilela and Claudio de Araujo Wanderley

Soft law regulation and labour rights reporting: a deficit in moral legitimacy? pp. 20-44

Sepideh Parsa, Ian Roper, Iris Maurer and Michael Mueller-Camen

Symbolism as practice: a practice theoretical understanding of audit committee practices in emerging market family companies pp. 45-72

Shaila Ahmed and Shahzad Uddin

Social trust and corporate qualitative disclosure: evidence from tone management in MD&A pp. 73-100

Ya-Guang Du and Nan-Ting Kuo

Do rating agencies impound workforce human capital information into default risk assessments? pp. 101-126

Dafydd Mali and Hyoung-joo Lim

Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea pp. 127-155

Hyejeong Shin and Sorah Park

Understanding fund manager readership of annual report risk disclosure pp. 156-180

Santhosh Abraham and Richard Slack

Chief financial officer overconfidence and earnings management pp. 181-205

Lu Qiao, Emmanuel Adegbite and Tam Huy Nguyen

Conceptual conformity of deferred tax accruals: evidence from Germany and the United Kingdom pp. 206-233

Domenico Campa, Ray Donnelly and Sean Bradley Power

IFRS 9 implementation and bank risk pp. 234-258

Anthony Kyiu and Vincent Tawiah

Volume 48, issue 4, 2024

Boards and CSR: exploring the individual perceptions of non-executive directors pp. 567-593

Lies Bouten, Julie Bayle-Cordier, Adel Beldi and Tiphaine Compernolle

Does CEO debt-like compensation mitigate corporate social irresponsibility? pp. 594-634

Long Chen, Guanming He and Gopal V. Krishnan

Women’s empowerment conditions, institutions and firm performance in the MENA region pp. 635-664

Afra Al Hameli, Charilaos Mertzanis and Ilias Kampouris

Environmental performance and financial constraints in emerging markets pp. 665-697

Henry Agyei-Boapeah, Neytullah Ciftci, John Kalimilo Malagila, Jennifer Brodmann and Samuel Fosu

Social capital and management commitment pp. 698-722

Nan Liu, Brian M. Lam, Kevin Ow Yong and Desmond Yuen

Moving beyond experts’ answers: unmasking silences of the social in management accounting courses pp. 723-746

Louella Moore and Sunita Rao

Adapting integrated reporting through the stages of local rationalisation pp. 747-771

Svetlana Sabelfeld, John Dumay and Matteo La Torre

Habitus and harmony: between the global and the local pp. 772-799

Sami Sadaka, Greg Stoner and Rabih Nehme

Correction pp. 800-800

The Editors

Correction pp. 801-801

The Editors

Correction pp. 802-802

The Editors

Correction pp. 803-803

The Editors

Volume 48, issue 3, 2024

“É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil pp. iii-xxix

João Paulo Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn and Marcelo Castañeda

Accounting for the EU Green Taxonomy: exploring its concept, data and analytics pp. 365-373

Lucia Alessi, Theodor Cojoianu, Andreas G. F. Hoepner and Giovanna Michelon

Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation pp. 374-400

Katrin Hummel and Karina Bauernhofer

Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises pp. 401-426

Seán O’Reilly, Louise Gorman, Ciarán Mac an Bhaird and Niamh M. Brennan

The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty pp. 427-454

Nicolas Garcia-Torea, Mercedes Luque-Vílchez and Pablo Rodríguez-Gutiérrez

Socio-political impacts of COVID-19 – future challenges pp. 455-456

Leonardo Rinaldi

“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil pp. 457-481

João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn and Marcelo Castañeda

Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience pp. 482-505

Irwan Taufiq Ritonga and Vogy Gautama Buanaputra

Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic pp. 506-535

S. Sian

Towards a dynamic approach to materiality: A lesson from COVID-19 pp. 536-565

Simone Pizzi, Andrea Venturelli and Fabio Caputo

Volume 48, issue 2, 2024

Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables pp. 201-224

Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca and Félix Blázquez-Santana

Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures pp. 225-250

Zhangfan Cao, Steven Xianglong Chen, Mengfei Jiang and Mengyuan Xiang

Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance pp. 251-278

Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil and Ricardo Malagueño

Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack pp. 279-306

Mohammad Namazi and Gholamreza Rezaei

The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries pp. 307-330

Vincent Tawiah and Teerooven Soobaroyen

UK public sector fiscal reporting: clear and contradictory pp. 331-355

Elaine Stewart and Ciaran Connolly

Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary pp. 356-364

Jens Heiling

Volume 48, issue 1, 2024

The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis pp. 1-34

Giovanna Afeltra, Blerita Korca, Ericka Costa and Patrizia Tettamanzi

The influence of foreign institutional investors on audit fees: evidence from Chinese listed firms pp. 35-62

Zhe Li and Bo Wang

Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners pp. 63-89

Michael Harber, Alan Duboisée de Ricquebourg and Warren Maroun

How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions pp. 90-120

Hongyan Sun, Chi Zhang, Jiahang Zhang and Xu Zhang

The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective pp. 121-147

Vorakanlaya Natpraypant, Norin Arshed and David Power

The entanglement of accounting goodwill: Einstein’s “spooky action at a distance” pp. 148-169

Kleber Vasconcellos de Oliveira and Paulo Roberto Barbosa Lustosa

Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy pp. 170-200

Shaila Ahmed and Shahzad Uddin

Volume 47, issue 4, 2023

“Come play with us!” A grassroots research agenda for accounting and the circular economy pp. 497-524

Diane-Laure Arjaliès, Michelle Rodrigue and Andrea M. Romi

Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme pp. 525-552

Sabina Du Rietz

Resource accounting for a circular economy: evidence from a digitalised waste management system pp. 553-582

Sveinung Jørgensen, Lars Jacob Tynes Pedersen and Siv Skard

Accounting for a forest-based circular economy in an Alpine collective ownership pp. 583-613

Ericka Costa, Armin Kratzer, Caterina Pesci and Iris Burgia

The heart and soil of value-based business: emerging circular business network and vernacular accountings pp. 614-645

Timo Heikkilä

Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis pp. 646-666

Wioleta Olczak, Dennis M. Patten and Hyemi Shin

Volume 47, issue 3, 2023

A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation pp. 307-332

Merridee Bujaki, Camillo Lento, Irfan Butt, Nathaniel Anderson and Cheryl Ogima

Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research pp. 333-364

Leonardo Rinaldi

Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension pp. 365-389

Aminu Hassan

Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook pp. 390-415

Chaoyuan She

On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream pp. 416-440

Michelle Rodrigue, Dominique Diouf and Yves Gendron

The continuous translation of the idea of integrated reporting (IR): the travel of IR to a public sector entity pp. 441-469

Amanda Sonnerfeldt and Caroline Aggestam Pontoppidan

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects pp. 470-495

Ahmad Abras and Muhammad Al Mahameed

Volume 47, issue 2, 2023

The multiverse of non-financial reporting regulation pp. 147-165

Diogenis Baboukardos, Silvia Gaia, Philippe Lassou and Teerooven Soobaroyen

The effect of the EU’s directive on non-financial disclosures of the oil and gas industry pp. 166-197

Mona Al-Dosari, Ana Marques and Jenny Fairbrass

Mandatory non-financial disclosure: is everybody on the same page about business model reporting? pp. 198-222

Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta and Christian Nielsen

Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions pp. 223-248

Mohamed H. Elmagrhi and Collins Ntim

Mandatory greenhouse gas emissions reporting and firm environmental litigation risk pp. 249-277

Chen Huang, Victoria Patsika, Androniki Triantafylli and Yu Zhang

The role of the EU non-financial reporting directive and employee representation in employee-related disclosures pp. 278-306

Niuosha Samani, Conny Overland and Svetlana Sabelfeld

Volume 47, issue 1, 2023

“Uncomfortable territory”: personal and organisational values in the tax profession pp. 1-23

Sheila Killian, Veronica O’Regan and Philip O’Regan

Auditors’ application of materiality: insight from the UK pp. 24-46

Reiner Quick, Mahbub Zaman and Gihani Mandalawattha

Are ex-military executives trustworthy? Evidence from audit fees pp. 47-72

Xiaofeng Quan, Yun Ke, Linlin Zhang and Jinkang Zhang

Corporate governance regulation: a practice theory perspective pp. 73-98

Franklin Nakpodia, Emmanuel Adegbite and Folajimi Ashiru

Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants pp. 99-122

Anne Marie Ward, Niamh M. Brennan and Judith Wylie

Defined benefit pension de-risking strategy: determinants of pension buy-ins pp. 123-145

Zezeng Li and Christopher J. Cowton