Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 47, issue 4, 2023

“Come play with us!” A grassroots research agenda for accounting and the circular economy pp. 497-524

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

Sabina Du Rietz

Resource accounting for a circular economy: evidence from a digitalised waste management system pp. 553-582

Sveinung Jørgensen, Lars Jacob Tynes Pedersen and Siv Skard

Accounting for a forest-based circular economy in an Alpine collective ownership pp. 583-613

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

Timo Heikkilä

Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis pp. 646-666

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

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

Leonardo Rinaldi

Social and environmental accounting research in vulnerable and exploitable less-developed countries: a theoretical extension pp. 365-389

Aminu Hassan

Social media dissemination of counter accounts and stakeholder support – evidence from greenpeace’s “Save the Arctic” campaign on Facebook pp. 390-415

Chaoyuan She

On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream pp. 416-440

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

Amanda Sonnerfeldt and Caroline Aggestam Pontoppidan

The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects pp. 470-495

Ahmad Abras and Muhammad Al Mahameed

Volume 47, issue 2, 2023

The multiverse of non-financial reporting regulation pp. 147-165

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

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

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

Mohamed H. Elmagrhi and Collins Ntim

Mandatory greenhouse gas emissions reporting and firm environmental litigation risk pp. 249-277

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

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

Sheila Killian, Veronica O’Regan and Philip O’Regan

Auditors’ application of materiality: insight from the UK pp. 24-46

Reiner Quick, Mahbub Zaman and Gihani Mandalawattha

Are ex-military executives trustworthy? Evidence from audit fees pp. 47-72

Xiaofeng Quan, Yun Ke, Linlin Zhang and Jinkang Zhang

Corporate governance regulation: a practice theory perspective pp. 73-98

Franklin Nakpodia, Emmanuel Adegbite and Folajimi Ashiru

Enrolment motivation of accounting doctoral students: professionally qualified and non-professionally qualified accountants pp. 99-122

Anne Marie Ward, Niamh M. Brennan and Judith Wylie

Defined benefit pension de-risking strategy: determinants of pension buy-ins pp. 123-145

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

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