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Accounting Forum

1999 - 2021

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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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 A. 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

Volume 42, issue 4, 2018

Editorial Board pp. i-i Downloads
The Editors
Editorial pp. 1-1 Downloads
The Editors
Rethinking agency theory in developing countries: A case study of Pakistan pp. 281-292 Downloads
Fatima Yusuf, Amna Yousaf and Abubakr Saeed
Managers’ segment disclosure choices under IFRS 8: EU evidence pp. 293-308 Downloads
Ahmed Aboud and Clare Roberts
Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives pp. 309-327 Downloads
Sarada R. Krishnan
Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations pp. 328-340 Downloads
Soumaya Chiba, David Talbot and Olivier Boiral
Disclosure of provisions for decommissioning costs in annual reports of oil and gas companies: A content analysis and stakeholder views pp. 341-358 Downloads
Hafez Abdo, Musa Mangena, Graham Needham and David Hunt

Volume 42, issue 3, 2018

Editorial pp. i-i Downloads
The Editors
Editorial Board pp. ii-ii Downloads
The Editors
Creating financial value for tropical forests by disentangling people from nature pp. 219-234 Downloads
Thomas Cuckston
Exploring de-facto accountability regimes in Muslim NGOs pp. 235-247 Downloads
Sofia Yasmin, Chaudhry Ghafran and Roszaini Haniffa
Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union pp. 248-260 Downloads
Vera Palea
Information about bank intangibles, analyst information intermediation, and the role of knowledge and social forces in the ‘market for information’ pp. 261-276 Downloads
Lei Chen, Jo Danbolt and John Holland
The Routledge companion to accounting information systems, edited by Martin Quinn and Erik Strauss, published in 2018 by Routledge Taylor & Francis Group: London and New York pp. 277-280 Downloads
Audrey S. Paterson and Melanie J. Wilson

Volume 42, issue 2, 2018

Editorial Board pp. i-i Downloads
The Editors
Editorial pp. 1-1 Downloads
The Editors
Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system pp. 167-169 Downloads
Sanjaya Kuruppu and Glen Lehman
Framing public governance in Malaysia: Rhetorical appeals through accrual accounting pp. 170-183 Downloads
Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria and Richard Slack
Integrated reporting decision usefulness: Mainstream equity market views pp. 184-198 Downloads
Richard Slack and Ioannis Tsalavoutas
Authoritarian state, global expansion and corporate social responsibility reporting: The narrative of a Chinese state-owned enterprise pp. 199-217 Downloads
Teng Li and Ataur Belal

Volume 42, issue 1, 2018

Editorial Board pp. i-i Downloads
The Editors
Trends in corruption, environmental, ethical and social accounting pp. 1-2 Downloads
Laurence Ferry and Glen Lehman
Anti-bribery disclosures: A response to networked governance pp. 3-16 Downloads
Muhammad Islam, Thusitha Dissanayake, Steven Dellaportas and Shamima Haque
Corporate governance and elites pp. 17-31 Downloads
Franklin Nakpodia and Emmanuel Adegbite
The politics of transnational accountability policies and the (re)construction of corruption: The case of Tunisia, Transparency International and the World Bank pp. 32-46 Downloads
Jonathan Murphy and Oana Brindusa Albu
Have labour practices and human rights disclosures enhanced corporate accountability? The case of the GRI framework pp. 47-64 Downloads
Sepideh Parsa, Ian Roper, Michael Muller-Camen and Eva Szigetvari
Climate change reporting and multinational companies: Insights from institutional theory and international business pp. 65-77 Downloads
Breeda Comyns
Detecting advance fee fraud emails using self-referential pronouns: A preliminary analysis pp. 78-85 Downloads
Rofiat Alli, Rebecca Nicolaides and Russell Craig
The new public corruption: Old questions for new challenges pp. 86-101 Downloads
Giuseppe Grossi and Daniela Pianezzi
The emancipatory potential of extinction accounting: Exploring current practice in integrated reports pp. 102-118 Downloads
Warren Maroun and Jill Atkins
Accounting for decarbonisation and reducing capital at risk in the S&P500 pp. 119-129 Downloads
Colin Haslam, Nick Tsitsianis, Glen Lehman, Tord Andersson and John Malamatenios
A study of human capital reporting in the United Kingdom pp. 130-141 Downloads
Martin McCracken, Ronan McIvor, Raymond Treacy and Tony Wall
Using photographs in interpreting cultural and symbolic meaning: A reflection on photographs of the Korean Association for Government Accounting pp. 142-152 Downloads
Paul Ahn and Kerry Jacobs
A metaphorical analysis of The Love Song of J. Alfred Prufrock by T. S. Eliot pp. 153-165 Downloads
Alistair Brown
Page updated 2021-05-12