Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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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

Volume 43, issue 4, 2019

Exploring the social reporting practices of public schools: survey and cluster analysis of the Italian educational system pp. 381-403

Domenico Raucci, Stefano Agostinone, Lara Tarquinio and Agnese Rapposelli

Exploring the oversight of risk management in UK higher education institutions: the case of audit committees pp. 404-425

Teerooven Soobaroyen, Collins Ntim, Martin J. Broad, Dila Agrizzi and Krishanti Vithana

Impact of ambiguity tolerance and tertiary education on professional judgment pp. 426-447

Yingying Han, Parmod Chand and Rajni Mala

Accounting Forum pp. 448-448

The Editors

Volume 43, issue 3, 2019

Social and environmental reports at universities: a Habermasian view on their evolution pp. 283-326

Sara Moggi

The prospects for environmental accounting and accountability in China pp. 327-347

John Margerison, Mingyue Fan and Frank Birkin

The logics of biodiversity accounting in the UK public sector pp. 348-379

Kenneth Weir

Volume 43, issue 2, 2019

Risk-related disclosure: a review of the literature and an agenda for future research pp. 193-219

Yasean Tahat, Theresa Dunne, Suzanne Fifield and David Power

Ethical pathways of internal audit reporting lines pp. 220-245

Waymond Rodgers and Salem Al Fayi

The impact of multi-layer governance on bank risk disclosure in emerging markets: the case of Middle East and North Africa pp. 246-281

Ahmed Elamer, Collins Ntim, Hussein A. Abdou, Alaa Mansour Zalata and Mohamed Elmagrhi

Volume 43, issue 1, 2019

NGO accounting and accountability: past, present and future pp. 1-15

Carolyn Cordery, Ataur Rahman Belal and Ian Thomson

International practices, beliefs and values in not-for-profit financial reporting pp. 16-41

Carolyn J. Cordery, Louise Crawford, Oonagh B. Breen and Gareth G. Morgan

Promoting charity accountability: understanding disclosure of serious incidents pp. 42-61

Diarmuid McDonnell and Alasdair Rutherford

Incidence and perceptions of “qualified” accounts filed by small charities pp. 62-84

Juliet H. Kemp and Gareth G. Morgan

Ecological damage, human rights and oil: local advocacy NGOs dialogic action and alternative accounting practices pp. 85-112

Mercy Denedo, Ian Thomson and Akira Yonekura

Donors’ influence strategies and beneficiary accountability: an NGO case study pp. 113-134

Mohammed Mohi Uddin and Ataur Rahman Belal

The accountability of advocacy NGOs: insights from the online community of practice pp. 135-160

Galina Goncharenko

The internal accountability dynamic of UK service clubs: towards (more) intelligent accountability? pp. 161-192

David Yates, Florian Gebreiter and Alan Lowe

Volume 42, issue 4, 2018

Editorial Board pp. i-i

The Editors

Editorial pp. 1-1

The Editors

Rethinking agency theory in developing countries: A case study of Pakistan pp. 281-292

Fatima Yusuf, Amna Yousaf and Abubakr Saeed

Managers’ segment disclosure choices under IFRS 8: EU evidence pp. 293-308

Ahmed Aboud and Clare Roberts

Influence of transnational economic alliances on the IFRS convergence decision in India—Institutional perspectives pp. 309-327

Sarada R. Krishnan

Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations pp. 328-340

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

Hafez Abdo, Musa Mangena, Graham Needham and David Hunt

Volume 42, issue 3, 2018

Editorial pp. i-i

The Editors

Editorial Board pp. ii-ii

The Editors

Creating financial value for tropical forests by disentangling people from nature pp. 219-234

Thomas Cuckston

Exploring de-facto accountability regimes in Muslim NGOs pp. 235-247

Sofia Yasmin, Chaudhry Ghafran and Roszaini Haniffa

Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union pp. 248-260

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

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

Audrey S. Paterson and Melanie J. Wilson

Volume 42, issue 2, 2018

Editorial Board pp. i-i

The Editors

Editorial pp. 1-1

The Editors

Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system pp. 167-169

Sanjaya Kuruppu and Glen Lehman

Framing public governance in Malaysia: Rhetorical appeals through accrual accounting pp. 170-183

Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria and Richard Slack

Integrated reporting decision usefulness: Mainstream equity market views pp. 184-198

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

Teng Li and Ataur Belal

Volume 42, issue 1, 2018

Editorial Board pp. i-i

The Editors

Trends in corruption, environmental, ethical and social accounting pp. 1-2

Laurence Ferry and Glen Lehman

Anti-bribery disclosures: A response to networked governance pp. 3-16

Muhammad Islam, Thusitha Dissanayake, Steven Dellaportas and Shamima Haque

Corporate governance and elites pp. 17-31

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

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

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

Breeda Comyns

Detecting advance fee fraud emails using self-referential pronouns: A preliminary analysis pp. 78-85

Rofiat Alli, Rebecca Nicolaides and Russell Craig

The new public corruption: Old questions for new challenges pp. 86-101

Giuseppe Grossi and Daniela Pianezzi

The emancipatory potential of extinction accounting: Exploring current practice in integrated reports pp. 102-118

Warren Maroun and Jill Atkins

Accounting for decarbonisation and reducing capital at risk in the S&P500 pp. 119-129

Colin Haslam, Nick Tsitsianis, Glen Lehman, Tord Andersson and John Malamatenios

A study of human capital reporting in the United Kingdom pp. 130-141

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

Paul Ahn and Kerry Jacobs

A metaphorical analysis of The Love Song of J. Alfred Prufrock by T. S. Eliot pp. 153-165

Alistair Brown