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Accounting Forum

1999 - 2023

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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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

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
Page updated 2023-06-04