Accounting Forum

1999 - 2026

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 50, issue 2, 2026

Does gender diversity in corporate boards and executive management teams influence carbon performance? Evidence from Europe pp. 215-244

Faizul Haque, Gifty Adjei-Mensah, Thi Hong Hanh Nguyen and Collins G. Ntim

Corporate power centralisation, geographic dispersion, and audit fees pp. 245-270

Jiangnan Yi, Jean Jinghan Chen and Jason Zezhong Xiao

Females on audit teams and reporting on internal control: evidence from a supreme audit institution pp. 271-297

Ahmad Ebaya, Xuezhi Qin and Alaa Mansour Zalata

In the eyes of investors: the role of attention in nonprofessional investors’ reaction to earnings announcements pp. 298-330

Amanda Badger, Siqi Li and Savannah Wei Shi

Investor reactions to gender pay information and CEO gender pp. 331-353

Jun Wang

Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960) pp. 354-385

Christina Ionela Neokleous, Pawan Adhikari and Teerooven Soobaroyen

Turning to religion: NGO accountability in a faith-based development organisation pp. 386-410

Charles Antwi Owusu and Gloria Agyemang

Volume 50, issue 1, 2026

Coalescing paradigms and spatial divides in accounting research: a call for epistemic generosity pp. 1-12

Olayinka Moses

Ownership structure, corporate governance disclosure, and the moderating effect of CEO power: evidence from East Africa pp. 13-42

Samuel Fulgence, Agyenim Boateng and Frank Kwabi

Enterprise risk management: an institutional work perspective pp. 43-71

Mirna Jabbour, John Cullen and Jason Crawford

Accountability in collaborative settings: understanding inter-corporate sustainability initiatives pp. 72-103

Madlen Sobkowiak, Jan Bebbington, Robert Blasiak, Carl Folke and Henrik Österblom

Country-level drivers of biodiversity disclosures: international evidence and policy implications pp. 104-132

Lee Roberts and Ahmed A. Elamer

Maintaining a measurement apparatus: the calibration of a robust internal measurement of public sustainability targets pp. 133-163

Emilia Cederberg and Ebba Sjögren

Eco-control and sustainability strategy: How organisations juxtapose tensions to enhance sustainability performance? pp. 164-187

Januário Monteiro, Ricardo Malagueño and Rogério J. Lunkes

Talking or walking the talk? How value statements and CEO role models shape pro-environmental intentions pp. 188-213

Andson Braga de Aguiar

Volume 49, issue 5, 2025

A roadmap for accounting researchers: the ‘how to’ of successful international collaboration pp. 913-924

Nadia Gulko and Susanna L. Middelberg

Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities pp. 925-949

Abdurafiu Olaiya Noah, Pawan Adhikari and Pik Kun Liew

Integrating the SDGs into capital investments: an interventionist research study informed by a serendipitous approach pp. 950-977

Giacomo Pigatto, Lino Cinquini, Maria Serena Chiucchi and Andrea Tenucci

Female leadership and earnings management in politically connected and family firms pp. 978-1008

Ismaanzira Ismail, Janice How, Rohami Shafie, Ku Nor Izah Ku Ismail and Effiezal Aswadi Abdul Wahab

Do long-term institutional investors constrain managerial disclosure opportunism? Evidence from insurance ownership pp. 1009-1037

Yishu Liu, Wanyi Chen and Yilin Luo

Cognitive biases in accounting judgment and decision making: a review, a typology, and a future research agenda pp. 1038-1067

Riccardo Camilli, Matteo Cristofaro, Ivo Hristov and Massimo Sargiacomo

The impact of major customers’ qualitative forward-looking information on suppliers’ future operating performance pp. 1068-1095

Can Chen, Chunyip Yuen, Hao Zhang and Jijie Yan

Impact of artificial intelligence on the performance and quality of accounting information systems and accuracy of financial data reporting pp. 1096-1120

Amar Johri

Correction pp. 1121-1121

The Editors

Volume 49, issue 4, 2025

What roles does accounting play in the fight against corruption? Insights from a systematic literature review pp. 725-753

Eugenio Anessi-Pessina, Cecilia Langella and Mariafrancesca Sicilia

Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort? pp. 754-777

Ahmed A. Sarhan and Christopher J. Cowton

Carbon disclosure, greenhouse gas emissions and market value of FTSE 350 firms – evidence from voluntary carbon disclosers versus non-disclosers pp. 778-802

Lane Matthews, Ali Meftah Gerged and Mohamed Elheddad

Signalling through managerial tone and analysts’ response pp. 803-829

Jing Ning, Luqiao Zhang, Biao Mi, Jessica Hong Yang and Lei Tao

Investigating ISA adaptation in a developing country context: the selective influence of Big Four affiliates pp. 830-853

Peter Ghattas, Teerooven Soobaroyen and Oliver Marnet

An analysis of the effect of employee tenure on WACC pp. 854-882

Hyoung-Joo Lim, Dafydd Mali, Rexford Attah-Boakye and Kweku Adams

Distracted auditors, audit effort, and earnings quality pp. 883-912

Aaron Afzali, Mansoor Afzali and Kim Ittonen

Volume 49, issue 3, 2025

Accounting and accountability challenges in healthcare systems pp. 569-580

Anja Kern and Massimo Sargiacomo

Healthcare network governance and accountability shaped by social capital pp. 581-605

Mara Sȋntejudeanu, Geraldine Robbins and Breda Sweeney

Balancing autonomy and accountability in national public hospitals – a qualitative case study pp. 606-633

Margit Malmmose and Jakob Mathias Liboriussen

Patient empowerment in public healthcare funding system reform: a power network perspective pp. 634-667

Aziza Laguecir, Christopher S. Chapman, Florian Gebreiter and Celia Lemaire

Regulatory innovation and (de)legitimisation: accountability challenges in the healthcare field pp. 668-696

Kazeem Akinyele, Lisa Baudot, Jared Koreff and Steve Sutton

Developing enabling cost information during the COVID-19 crisis pp. 697-723

Julia M. Heberle, David S. Bedford, Christopher S. Chapman and Prabhu Sivabalan

Volume 49, issue 2, 2025

Seeing double corporate reporting through the materiality lenses of both investors and nature* pp. 259-289

Richard Barker and Colin Mayer

Getting it Right”: an alternative to the “Systemic Disease” and “Conservative Ideological Bias” of Barker and Mayer’s “Seeing Double pp. 290-302

Bill Baue

Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences pp. 303-335

R. Breijer, M. H. R. Erkens, R. P. Orij and R. G. A. Vergoossen

Ownership structure and climate-related corporate reporting pp. 336-368

Tam Huy Nguyen, Vu Quang Trinh and Wenxi Chen

Unstable platforms: Uber’s business model and the challenge of organisational legitimacy pp. 369-394

Debra Howcroft and Adam Leaver

Do alumni relationships between executive directors and auditors matter for financial reporting quality? pp. 395-423

Yang Wang, Xin Chen and Yifei Zhang

When accountability and identity collide: how director identity shapes board tenure pp. 424-448

Natalie Elms and Johanne Grosvold

The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards pp. 449-471

Leonardo P. Barcellos, Ricardo L. Cardoso and Rodrigo de O. Leite

“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan pp. 472-497

Michele Bigoni and Waksh Awais

Monthly income patterns and earnings management in banking pp. 498-522

Eleftherios Aggelopoulos, Antonios Georgopoulos and Georgios Kolias

Power needs knowledge: CEO knowledge background and goodwill impairment pp. 523-567

Chao Chen, Junjian Gu and Gerald J. Lobo

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