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 (). Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.
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
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
| |