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Accounting Forum

2004 - 2018

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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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 Azizul 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

Volume 41, issue 4, 2017

Editorial Board pp. 1-1 Downloads
The Editors
Accountability, corruption and social and environment accounting: Micro-political processes of change pp. 281-288 Downloads
Glen Lehman and Elizabeth Morton
Whistleblower laws and corporate fraud: Evidence from the United States pp. 289-299 Downloads
Adriana S. Cordis and Elizabeth M. Lambert
Using freedom of information laws to frustrate accountability: Two case studies of UK banking frauds pp. 300-317 Downloads
Prem Sikka
Rethinking bank shareholder equity: The case of Deutsche Bank pp. 318-335 Downloads
Yuri Biondi and Imke Graeff
An examination of the political salience of corporate tax avoidance: A case study of the Tax Justice Network pp. 336-352 Downloads
Sam Dallyn
Perceptions on the accessibility of Islamic banking in the UK—Challenges, opportunities and divergence in opinion pp. 353-374 Downloads
Umair Riaz, Bruce Burton and Lissa Monk
Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government pp. 375-389 Downloads
Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria and Richard Slack
Accounting and taxation: Conjoined twins or separate siblings? pp. 390-405 Downloads
Prem Sikka

Volume 41, issue 3, 2017

Editorial Board pp. i-i Downloads
The Editors
A framework for social and environmental accounting research pp. 139-146 Downloads
Glen Lehman and Sanjaya Chinthana Kuruppu
Structural changes in covenants through the adoption of IFRS in Brazil pp. 147-160 Downloads
Aziz Xavier Beiruth, Luiz Paulo Lopes Fávero, Fernando Dal Ri Murcia, José Elias Feres de Almeida and Talles Brugni
Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach pp. 161-171 Downloads
Robin Roslender and Christian Nielsen
Assessing international accounting harmonization in Latin America pp. 172-184 Downloads
Juarez Carneiro, Lúcia Lima Rodrigues and Russell Craig
Adoption of the International Financial Reporting Standards by Greek non-listed companies: The role of coercive and hegemonic pressures pp. 185-205 Downloads
Elisavet Mantzari, Christos Sigalas and Tony Hines
A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile pp. 206-220 Downloads
Xun Gong and Corinne Cortese
Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK pp. 221-233 Downloads
Diogenis Baboukardos
The impact of community expectations on corporate community involvement disclosures in the UK pp. 234-252 Downloads
Kemi C. Yekini, Ismail Adelopo and Emmanuel Adegbite
Shareholder protection, income inequality and social health: A proposed research agenda pp. 253-265 Downloads
John Ferguson, David Power, Lorna Stevenson and David Collison
The governmentality and accountability of UK national museums and art galleries pp. 266-276 Downloads
Aminah Abdullah and Iqbal Khadaroo
Commentary: A theoretical model of stakeholder perceptions of a new financial reporting system pp. 277-279 Downloads
Ian Thomson

Volume 41, issue 2, 2017

Editorial Board pp. i-i Downloads
The Editors
The decline of the professionally-qualified accounting academic: Recruitment into the accounting academic community pp. 57-76 Downloads
Catriona Paisey and Nicholas J. Paisey
Effects of the institutional environment on public-private partnership (P3) projects: Evidence from Canada pp. 77-95 Downloads
Michael Opara, Fathi Elloumi, Oliver Okafor and Hussein Warsame
‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal pp. 96-115 Downloads
Pawan Adhikari and Kelum Jayasinghe
IFRS adoption: A costly change that keeps on costing pp. 116-131 Downloads
Nicholas L. Pawsey
A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system pp. 132-137 Downloads
Alexandra Fontes, Lúcia Lima Rodrigues and Russell Craig

Volume 41, issue 1, 2017

Editorial Board pp. i-i Downloads
The Editors
Public sector reforms and public private partnerships: Overview and research agenda pp. 1-7 Downloads
Eugenio Caperchione, Istemi Demirag and Giuseppe Grossi
Multiple logics and accounting mutations in the Italian National Health Service pp. 8-27 Downloads
Eugenio Anessi-Pessina and Elena Cantù
Risk transfer and stakeholder relationships in Public Private Partnerships pp. 28-43 Downloads
Richard Burke and Istemi Demirag
Maintaining market principles: Government auditors, PPP equity sales and hegemony pp. 44-56 Downloads
Stewart Smyth and Dexter Whitfield
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