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Accounting Forum

1999 - 2022

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 46, issue 1, 2022

Effectiveness of value congruent disclosures and firm credibility in mitigating legitimacy threats pp. 1-29 Downloads
J. Jamie O’Neill, Krista Bondy and Haiming Hang
Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia pp. 30-56 Downloads
Muhammad Azizul Islam, Barry J. Cooper, Shamima Haque and Michael John Jones
Implementation of the international public sector accounting standards in Europe. Variations on a global theme pp. 57-82 Downloads
Tobias Polzer, Giuseppe Grossi and Christoph Reichard
Transfer pricing: changing views in changing times pp. 83-107 Downloads
Helen Rogers and Lynne Oats

Volume 45, issue 4, 2021

Contemporary accounting developments in China pp. 333-337 Downloads
Charles H. Cho, Zhongwei Huang, Donghui Li and Grantley Taylor
Corporate value added tax avoidance pp. 338-362 Downloads
Junsheng Zhang, Zheng Huo, Yamin Zeng, Xiaojian Tang and Oliver M. Rui
Customer and tax behaviour: how customer concentration affect suppliers’ tax avoidance pp. 363-388 Downloads
Jinghua Wang and Ning Mao
Other comprehensive income reporting and earnings management: evidence from China pp. 389-410 Downloads
Yan Wang, Zhuqian He, Yuan George Shan and Xiaoying Liu
The impact of disclosure quality on analyst forecasts in China pp. 411-434 Downloads
Shaorou Hu, Ming Liu, Byungcherl Charlie Sohn and Desmond C. Y. Yuen
The relationships of personal, social and demographic factors on Chinese auditors’ intentions to accept unethical engagements pp. 435-459 Downloads
Ruchuan Jiang, Ying Han Fan, Glennda Scully and Xinxin Jing

Volume 45, issue 3, 2021

Opening accounting: a Manifesto pp. 227-246 Downloads
Chandana Alawattage, Diane-Laure Arjaliès, Mereana Barrett, Julie Bernard, Silvia Pereira de Castro Casa Nova, Charles H. Cho, Christine Cooper, Mercy Denedo, Caecilia Drujon D’Astros, Russell Evans, Amanze Ejiogu, Lex Frieden, Alessandro Ghio, Nicholas McGuigan, Yi Luo, Erica Pimentel, Lisa Powell, Paula Andrea Navarro Pérez, Paolo Quattrone, Andrea M. Romi, Stewart Smyth, Joanne Sopt and Matthew Sorola
Sustainability certification as marketisation: Rainforest Alliance in the Sri Lankan tea production industry pp. 247-272 Downloads
Amila Munasinghe, Thomas Cuckston and Nick Rowbottom
Female directors on audit committees, the gender of financial experts, and internal control weaknesses: evidence from Iran pp. 273-306 Downloads
Javad Oradi and Sahar E-Vahdati
I.P.O. determinants of delisting risk: Lessons from the Athens Stock Exchange pp. 307-331 Downloads
Michalis Makrominas and Yiannis Yiannoulis

Volume 45, issue 2, 2021

Editorial pp. 117-117 Downloads
Charles H. Cho, Sumit K. Lodhia, Giovanna Michelon and Carol A. Tilt
Corporate climate change disclosure during the Trump administration: evidence from standalone CSR reports pp. 118-141 Downloads
Carla Antonini, Wioleta Olczak and Dennis M. Patten
Donors’ perceptions of financial disclosures and links to donation intentions pp. 142-170 Downloads
Ushi Ghoorah, A K M Mominul Haque Talukder and Aila Khan
Can audit effort (hours) reduce a firm’s cost of capital? Evidence from South Korea pp. 171-199 Downloads
Dafydd Mali and Hyoung-joo Lim
Corporate political strategy: the roles of management accounting in relational work pp. 200-226 Downloads
Claudio de Araujo Wanderley, John Cullen and Mathew Tsamenyi

Volume 45, issue 1, 2021

Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality? pp. 1-29 Downloads
Haozhe (Michael) Song and Gunnar Rimmel
Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers pp. 30-57 Downloads
Ahmed Abdel-Maksoud, Mirna Jabbour and Magdy Abdel-Kader
Does size matter? Non-market social and political engagement by accounting firms in the #Brexit discourse on Twitter pp. 58-84 Downloads
Theo Lynn, Pierangelo Rosati and Brid Murphy
Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications pp. 85-116 Downloads
Mari Paananen, Emmeli Runesson and Niuosha Samani

Volume 44, issue 4, 2020

The production of stand-alone sustainability reports: visual impression management, legitimacy and “functional stupidity” pp. 315-343 Downloads
Mirwais Usmani, Jane Davison and Christopher J. Napier
A qualitative analysis of GRI principles for defining sustainability report quality: an Australian case from the preparers’ perspective pp. 344-375 Downloads
Maryam Safari and Amreen Areeb
Social capital and the budgeting process: a study of three organisations pp. 376-397 Downloads
Umesh Sharma and Denise Frost
The true and fair view: exploring how managers, directors and auditors engage in practice pp. 398-420 Downloads
Matthew Egan and William Yanxi Xu
Cloud accounting risks and mitigation strategies: evidence from Australia pp. 421-446 Downloads
Daisy Yau-Yeung, Ogan Yigitbasioglu and Peter Green
Call for papers pp. 447-449 Downloads
The Editors

Volume 44, issue 3, 2020

Farewell tribute to professor Rob Gray pp. 179-179 Downloads
Charles H. Cho, Sumit K. Lodhia, Giovanna Michelon and Carol A. Tilt
Accounting in times of the COVID-19 pandemic: a forum for academic research pp. 180-183 Downloads
Leonardo Rinaldi, Charles H. Cho, Sumit K. Lodhia, Giovanna Michelon and Carol A. Tilt
Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience pp. 184-214 Downloads
Nadia Albu, Cătălin N. Albu and Sidney J. Gray
IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives pp. 215-237 Downloads
Paul Andre and Fani Kalogirou
IFRS adoption and firm value: African evidence pp. 238-261 Downloads
Henry Agyei-Boapeah, Michael Machokoto, Joseph Amankwah-Amoah, Abongeh Tunyi and Samuel Fosu
Board gender diversity, audit committee and financial performance: evidence from Nigeria pp. 262-286 Downloads
Aruoriwo Marian Chijoke-Mgbame, Agyenim Boateng and Chijoke Oscar Mgbame
Percent accruals and the accrual anomaly: evidence from the UK pp. 287-310 Downloads
Georgios Papanastasopoulos
Special Issue of Accounting Forum: “Accounting for the Circular Economy” pp. 311-313 Downloads
The Editors

Volume 44, issue 2, 2020

The impact of religion on classification shifting in the presence of corporate governance and BIG 4 audit pp. 103-131 Downloads
Eric O. Boahen and Emmanuel Mamatzakis
From critical accounting to an account of critique: the case of cultural emancipators pp. 132-159 Downloads
Vassili Joannidès de Lautour, Danture Wickramasinghe and Nicolas Berland
Fortescue vs Yindjibarndi: land rights and welfarism in third spaces pp. 160-175 Downloads
Margarita Guevara, Lee Moerman and Sanja Pupovac
Special Issue of Accounting Forum: “Accounting for the Circular Economy” pp. 176-177 Downloads
The Editors

Volume 44, issue 1, 2020

Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia pp. 1-34 Downloads
Syeliya Md Zaini, Umesh Sharma, Grant Samkin and Howard Davey
Are changes in international accounting standards making them more complex? pp. 35-63 Downloads
Ana Isabel Morais
Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour pp. 64-98 Downloads
Maria Ishaque
The 2020 North American Congress on Social and Environmental Accounting Research (8th CSEAR North America Conference) pp. 99-99 Downloads
The Editors
Special Issue of Accounting Forum: “Accounting for the Circular Economy” pp. 100-101 Downloads
The Editors

Volume 43, issue 4, 2019

Exploring the social reporting practices of public schools: survey and cluster analysis of the Italian educational system pp. 381-403 Downloads
Domenico Raucci, Stefano Agostinone, Lara Tarquinio and Agnese Rapposelli
Exploring the oversight of risk management in UK higher education institutions: the case of audit committees pp. 404-425 Downloads
Teerooven Soobaroyen, Collins Ntim, Martin J. Broad, Dila Agrizzi and Krishanti Vithana
Impact of ambiguity tolerance and tertiary education on professional judgment pp. 426-447 Downloads
Yingying Han, Parmod Chand and Rajni Mala
Accounting Forum pp. 448-448 Downloads
The Editors

Volume 43, issue 3, 2019

Social and environmental reports at universities: a Habermasian view on their evolution pp. 283-326 Downloads
Sara Moggi
The prospects for environmental accounting and accountability in China pp. 327-347 Downloads
John Margerison, Mingyue Fan and Frank Birkin
The logics of biodiversity accounting in the UK public sector pp. 348-379 Downloads
Kenneth Weir

Volume 43, issue 2, 2019

Risk-related disclosure: a review of the literature and an agenda for future research pp. 193-219 Downloads
Yasean Tahat, Theresa Dunne, Suzanne Fifield and David Power
Ethical pathways of internal audit reporting lines pp. 220-245 Downloads
Waymond Rodgers and Salem Al Fayi
The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa pp. 246-281 Downloads
Ahmed Elamer, Collins Ntim, Hussein A. Abdou, Alaa Mansour Zalata and Mohamed Elmagrhi

Volume 43, issue 1, 2019

NGO accounting and accountability: past, present and future pp. 1-15 Downloads
Carolyn Cordery, Ataur Rahman Belal and Ian Thomson
International practices, beliefs and values in not-for-profit financial reporting pp. 16-41 Downloads
Carolyn J. Cordery, Louise Crawford, Oonagh B. Breen and Gareth G. Morgan
Promoting charity accountability: understanding disclosure of serious incidents pp. 42-61 Downloads
Diarmuid McDonnell and Alasdair Rutherford
Incidence and perceptions of “qualified” accounts filed by small charities pp. 62-84 Downloads
Juliet H. Kemp and Gareth G. Morgan
Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices pp. 85-112 Downloads
Mercy Denedo, Ian Thomson and Akira Yonekura
Donors’ influence strategies and beneficiary accountability: an NGO case study pp. 113-134 Downloads
Mohammed Mohi Uddin and Ataur Rahman Belal
The accountability of advocacy NGOs: insights from the online community of practice pp. 135-160 Downloads
Galina Goncharenko
The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability? pp. 161-192 Downloads
David Yates, Florian Gebreiter and Alan Lowe
Page updated 2022-05-16