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Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

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Volume 49, issue 2, 2025

Seeing double corporate reporting through the materiality lenses of both investors and nature* pp. 259-289 Downloads
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 Downloads
Bill Baue
Mandatory versus voluntary non-financial reporting: reporting practices and economic consequences pp. 303-335 Downloads
R. Breijer, M. H. R. Erkens, R. P. Orij and R. G. A. Vergoossen
Ownership structure and climate-related corporate reporting pp. 336-368 Downloads
Tam Huy Nguyen, Vu Quang Trinh and Wenxi Chen
Unstable platforms: Uber’s business model and the challenge of organisational legitimacy pp. 369-394 Downloads
Debra Howcroft and Adam Leaver
Do alumni relationships between executive directors and auditors matter for financial reporting quality? pp. 395-423 Downloads
Yang Wang, Xin Chen and Yifei Zhang
When accountability and identity collide: how director identity shapes board tenure pp. 424-448 Downloads
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 Downloads
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 Downloads
Michele Bigoni and Waksh Awais
Monthly income patterns and earnings management in banking pp. 498-522 Downloads
Eleftherios Aggelopoulos, Antonios Georgopoulos and Georgios Kolias
Power needs knowledge: CEO knowledge background and goodwill impairment pp. 523-567 Downloads
Chao Chen, Junjian Gu and Gerald J. Lobo

Volume 49, issue 1, 2025

When ‘Places’ educate: hacking accounting education through spaces pp. 1-19 Downloads
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 Downloads
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 Downloads
Shaila Ahmed and Shahzad Uddin
Social trust and corporate qualitative disclosure: evidence from tone management in MD&A pp. 73-100 Downloads
Ya-Guang Du and Nan-Ting Kuo
Do rating agencies impound workforce human capital information into default risk assessments? pp. 101-126 Downloads
Dafydd Mali and Hyoung-joo Lim
Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea pp. 127-155 Downloads
Hyejeong Shin and Sorah Park
Understanding fund manager readership of annual report risk disclosure pp. 156-180 Downloads
Santhosh Abraham and Richard Slack
Chief financial officer overconfidence and earnings management pp. 181-205 Downloads
Lu Qiao, Emmanuel Adegbite and Tam Huy Nguyen
Conceptual conformity of deferred tax accruals: evidence from Germany and the United Kingdom pp. 206-233 Downloads
Domenico Campa, Ray Donnelly and Sean Bradley Power
IFRS 9 implementation and bank risk pp. 234-258 Downloads
Anthony Kyiu and Vincent Tawiah

Volume 48, issue 4, 2024

Boards and CSR: exploring the individual perceptions of non-executive directors pp. 567-593 Downloads
Lies Bouten, Julie Bayle-Cordier, Adel Beldi and Tiphaine Compernolle
Does CEO debt-like compensation mitigate corporate social irresponsibility? pp. 594-634 Downloads
Long Chen, Guanming He and Gopal V. Krishnan
Women’s empowerment conditions, institutions and firm performance in the MENA region pp. 635-664 Downloads
Afra Al Hameli, Charilaos Mertzanis and Ilias Kampouris
Environmental performance and financial constraints in emerging markets pp. 665-697 Downloads
Henry Agyei-Boapeah, Neytullah Ciftci, John Kalimilo Malagila, Jennifer Brodmann and Samuel Fosu
Social capital and management commitment pp. 698-722 Downloads
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 Downloads
Louella Moore and Sunita Rao
Adapting integrated reporting through the stages of local rationalisation pp. 747-771 Downloads
Svetlana Sabelfeld, John Dumay and Matteo La Torre
Habitus and harmony: between the global and the local pp. 772-799 Downloads
Sami Sadaka, Greg Stoner and Rabih Nehme
Correction pp. 800-800 Downloads
The Editors
Correction pp. 801-801 Downloads
The Editors
Correction pp. 802-802 Downloads
The Editors
Correction pp. 803-803 Downloads
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 Downloads
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 Downloads
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 Downloads
Katrin Hummel and Karina Bauernhofer
Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises pp. 401-426 Downloads
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 Downloads
Nicolas Garcia-Torea, Mercedes Luque-Vílchez and Pablo Rodríguez-Gutiérrez
Socio-political impacts of COVID-19 – future challenges pp. 455-456 Downloads
Leonardo Rinaldi
“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil pp. 457-481 Downloads
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 Downloads
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 Downloads
S. Sian
Towards a dynamic approach to materiality: A lesson from COVID-19 pp. 536-565 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Vincent Tawiah and Teerooven Soobaroyen
UK public sector fiscal reporting: clear and contradictory pp. 331-355 Downloads
Elaine Stewart and Ciaran Connolly
Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary pp. 356-364 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Vorakanlaya Natpraypant, Norin Arshed and David Power
The entanglement of accounting goodwill: Einstein’s “spooky action at a distance” pp. 148-169 Downloads
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 Downloads
Shaila Ahmed and Shahzad Uddin
Page updated 2025-05-06