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Accounting Forum

1999 - 2024

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 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

Volume 47, issue 4, 2023

“Come play with us!” A grassroots research agenda for accounting and the circular economy pp. 497-524 Downloads
Diane-Laure Arjaliès, Michelle Rodrigue and Andrea M. Romi
Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme pp. 525-552 Downloads
Sabina Du Rietz
Resource accounting for a circular economy: evidence from a digitalised waste management system pp. 553-582 Downloads
Sveinung Jørgensen, Lars Jacob Tynes Pedersen and Siv Skard
Accounting for a forest-based circular economy in an Alpine collective ownership pp. 583-613 Downloads
Ericka Costa, Armin Kratzer, Caterina Pesci and Iris Burgia
The heart and soil of value-based business: emerging circular business network and vernacular accountings pp. 614-645 Downloads
Timo Heikkilä
Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis pp. 646-666 Downloads
Wioleta Olczak, Dennis M. Patten and Hyemi Shin

Volume 47, issue 3, 2023

A systematic literature review of Indigenous Peoples and accounting research: critical Indigenous theory as a step toward relationship and reconciliation pp. 307-332 Downloads
Merridee Bujaki, Camillo Lento, Irfan Butt, Nathaniel Anderson and Cheryl Ogima
Accounting and the COVID-19 pandemic two years on: insights, gaps, and an agenda for future research pp. 333-364 Downloads
Leonardo Rinaldi
Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension pp. 365-389 Downloads
Aminu Hassan
Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook pp. 390-415 Downloads
Chaoyuan She
On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream pp. 416-440 Downloads
Michelle Rodrigue, Dominique Diouf and Yves Gendron
The continuous translation of the idea of integrated reporting (IR): the travel of IR to a public sector entity pp. 441-469 Downloads
Amanda Sonnerfeldt and Caroline Aggestam Pontoppidan
The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects pp. 470-495 Downloads
Ahmad Abras and Muhammad Al Mahameed

Volume 47, issue 2, 2023

The multiverse of non-financial reporting regulation pp. 147-165 Downloads
Diogenis Baboukardos, Silvia Gaia, Philippe Lassou and Teerooven Soobaroyen
The effect of the EU’s directive on non-financial disclosures of the oil and gas industry pp. 166-197 Downloads
Mona Al-Dosari, Ana Marques and Jenny Fairbrass
Mandatory non-financial disclosure: is everybody on the same page about business model reporting? pp. 198-222 Downloads
Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta and Christian Nielsen
Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions pp. 223-248 Downloads
Mohamed H. Elmagrhi and Collins Ntim
Mandatory greenhouse gas emissions reporting and firm environmental litigation risk pp. 249-277 Downloads
Chen Huang, Victoria Patsika, Androniki Triantafylli and Yu Zhang
The role of the EU non-financial reporting directive and employee representation in employee-related disclosures pp. 278-306 Downloads
Niuosha Samani, Conny Overland and Svetlana Sabelfeld

Volume 47, issue 1, 2023

“Uncomfortable territory”: personal and organisational values in the tax profession pp. 1-23 Downloads
Sheila Killian, Veronica O’Regan and Philip O’Regan
Auditors’ application of materiality: insight from the UK pp. 24-46 Downloads
Reiner Quick, Mahbub Zaman and Gihani Mandalawattha
Are ex-military executives trustworthy? Evidence from audit fees pp. 47-72 Downloads
Xiaofeng Quan, Yun Ke, Linlin Zhang and Jinkang Zhang
Corporate governance regulation: a practice theory perspective pp. 73-98 Downloads
Franklin Nakpodia, Emmanuel Adegbite and Folajimi Ashiru
Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants pp. 99-122 Downloads
Anne Marie Ward, Niamh M. Brennan and Judith Wylie
Defined benefit pension de-risking strategy: determinants of pension buy-ins pp. 123-145 Downloads
Zezeng Li and Christopher J. Cowton

Volume 46, issue 4, 2022

Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan pp. 315-343 Downloads
Hwa-Hsien Hsu, Shou-Min Tsao and Che-Hung Lin
Web-based sustainability reporting by family companies: the role of the richest European families pp. 344-368 Downloads
Marta Palma, Isabel Costa Lourenço and Manuel Branco
Do CEO social connections promote corporate malpractices? Evidence from classification shifting pp. 369-393 Downloads
Kamran Malikov and Silvia Gaia
An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland pp. 394-420 Downloads
Elina Haapamäki

Volume 46, issue 3, 2022

Fair value accounting: epistemic commitment and resistance pp. 215-240 Downloads
Warren Maroun and Wayne van Zijl
Is auditors’ professional scepticism a “double-edged sword”? pp. 241-263 Downloads
Yan Sun, Wancong Jia and Suyi Liu
The audit expectation gap and strengthened independence standards in the European Union: measuring the effects of the new EU Directive pp. 264-286 Downloads
Begoña García-Hernández, Antonio Duréndez and Alfonso A. Rojo-Ramírez
Diffusion of the Balanced Scorecard: motives for adoption, design choices, organisational fit, and consequences pp. 287-313 Downloads
Rainer Lueg and Ana Luisa Carvalho e Silva

Volume 46, issue 2, 2022

Assurance of environmental, social and governance disclosures in a developing country: perspectives of regulators and quasi-regulators pp. 109-133 Downloads
Samuel Nana Yaw Simpson, Francis Aboagye-Otchere and Rhoda Ahadzie
Migration and the neoliberal state: accounting ethics in the Italian response to the refugee crisis pp. 134-159 Downloads
Daniela Pianezzi, Lino Cinquini, Giuseppe Grossi and Massimo Sargiacomo
Ownership structure and political spending disclosure pp. 160-190 Downloads
Hesham Ali, Emmanuel Adegbite and Tam Huy Nguyen
Social capital and earnings management in small and medium firms pp. 191-214 Downloads
Juan Pedro Sánchez-Ballesta and José Yagüe

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
Page updated 2024-07-16