Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 46, issue 4, 2022

Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan pp. 315-343

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

Marta Palma, Isabel Costa Lourenço and Manuel Branco

Do CEO social connections promote corporate malpractices? Evidence from classification shifting pp. 369-393

Kamran Malikov and Silvia Gaia

An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland pp. 394-420

Elina Haapamäki

Volume 46, issue 3, 2022

Fair value accounting: epistemic commitment and resistance pp. 215-240

Warren Maroun and Wayne van Zijl

Is auditors’ professional scepticism a “double-edged sword”? pp. 241-263

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

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

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

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

Daniela Pianezzi, Lino Cinquini, Giuseppe Grossi and Massimo Sargiacomo

Ownership structure and political spending disclosure pp. 160-190

Hesham Ali, Emmanuel Adegbite and Tam Huy Nguyen

Social capital and earnings management in small and medium firms pp. 191-214

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

J. Jamie O’Neill, Krista Bondy and Haiming Hang

Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: evidence from Australia pp. 30-56

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

Tobias Polzer, Giuseppe Grossi and Christoph Reichard

Transfer pricing: changing views in changing times pp. 83-107

Helen Rogers and Lynne Oats

Volume 45, issue 4, 2021

Contemporary accounting developments in China pp. 333-337

Charles H. Cho, Zhongwei Huang, Donghui Li and Grantley Taylor

Corporate value added tax avoidance pp. 338-362

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

Jinghua Wang and Ning Mao

Other comprehensive income reporting and earnings management: evidence from China pp. 389-410

Yan Wang, Zhuqian He, Yuan George Shan and Xiaoying Liu

The impact of disclosure quality on analyst forecasts in China pp. 411-434

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

Ruchuan Jiang, Ying Han Fan, Glennda Scully and Xinxin Jing

Volume 45, issue 3, 2021

Opening accounting: a Manifesto pp. 227-246

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

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

Javad Oradi and Sahar E-Vahdati

I.P.O. determinants of delisting risk: Lessons from the Athens Stock Exchange pp. 307-331

Michalis Makrominas and Yiannis Yiannoulis

Volume 45, issue 2, 2021

Editorial pp. 117-117

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

Carla Antonini, Wioleta Olczak and Dennis M. Patten

Donors’ perceptions of financial disclosures and links to donation intentions pp. 142-170

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

Dafydd Mali and Hyoung-joo Lim

Corporate political strategy: the roles of management accounting in relational work pp. 200-226

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

Haozhe (Michael) Song and Gunnar Rimmel

Stakeholder pressure, eco-control systems, and firms’ performance: empirical evidence from UK manufacturers pp. 30-57

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

Theo Lynn, Pierangelo Rosati and Brid Murphy

Time to clean up environmental liabilities reporting: disclosures, media exposure and market implications pp. 85-116

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

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

Maryam Safari and Amreen Areeb

Social capital and the budgeting process: a study of three organisations pp. 376-397

Umesh Sharma and Denise Frost

The true and fair view: exploring how managers, directors and auditors engage in practice pp. 398-420

Matthew Egan and William Yanxi Xu

Cloud accounting risks and mitigation strategies: evidence from Australia pp. 421-446

Daisy Yau-Yeung, Ogan Yigitbasioglu and Peter Green

Call for papers pp. 447-449

The Editors

Volume 44, issue 3, 2020

Farewell tribute to professor Rob Gray pp. 179-179

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

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

Nadia Albu, Cătălin N. Albu and Sidney J. Gray

IFRS adoption by UK unlisted firms: subsidiary- versus group-level incentives pp. 215-237

Paul Andre and Fani Kalogirou

IFRS adoption and firm value: African evidence pp. 238-261

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

Aruoriwo Marian Chijoke-Mgbame, Agyenim Boateng and Chijoke Oscar Mgbame

Percent accruals and the accrual anomaly: evidence from the UK pp. 287-310

Georgios Papanastasopoulos

Special Issue of Accounting Forum: “Accounting for the Circular Economy” pp. 311-313

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

Eric O. Boahen and Emmanuel Mamatzakis

From critical accounting to an account of critique: the case of cultural emancipators pp. 132-159

Vassili Joannidès de Lautour, Danture Wickramasinghe and Nicolas Berland

Fortescue vs Yindjibarndi: land rights and welfarism in third spaces pp. 160-175

Margarita Guevara, Lee Moerman and Sanja Pupovac

Special Issue of Accounting Forum: “Accounting for the Circular Economy” pp. 176-177

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

Syeliya Md Zaini, Umesh Sharma, Grant Samkin and Howard Davey

Are changes in international accounting standards making them more complex? pp. 35-63

Ana Isabel Morais

Cognitive approach to understand the impact of conflict of interests on accounting professionals’ decision-making behaviour pp. 64-98

Maria Ishaque

The 2020 North American Congress on Social and Environmental Accounting Research (8th CSEAR North America Conference) pp. 99-99

The Editors

Special Issue of Accounting Forum: “Accounting for the Circular Economy” pp. 100-101

The Editors