Accounting Forum

1999 - 2025

Continuation of Accounting forum.

Current editor(s): Carol Tilt

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Volume 41, issue 4, 2017

Editorial Board pp. 1-1

The Editors

Accountability, corruption and social and environment accounting: Micro-political processes of change pp. 281-288

Glen Lehman and Elizabeth Morton

Whistleblower laws and corporate fraud: Evidence from the United States pp. 289-299

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

Prem Sikka

Rethinking bank shareholder equity: The case of Deutsche Bank pp. 318-335

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

Sam Dallyn

Perceptions on the accessibility of Islamic banking in the UK—Challenges, opportunities and divergence in opinion pp. 353-374

Umair Riaz, Bruce Burton and Lissa Monk

Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government pp. 375-389

Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria and Richard Slack

Accounting and taxation: Conjoined twins or separate siblings? pp. 390-405

Prem Sikka

Volume 41, issue 3, 2017

Editorial Board pp. i-i

The Editors

A framework for social and environmental accounting research pp. 139-146

Glen Lehman and Sanjaya Chinthana Kuruppu

Structural changes in covenants through the adoption of IFRS in Brazil pp. 147-160

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

Robin Roslender and Christian Nielsen

Assessing international accounting harmonization in Latin America pp. 172-184

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

Elisavet Mantzari, Christos Sigalas and Tony Hines

A socialist market economy with Chinese characteristics: The accounting annual report of China Mobile pp. 206-220

Xun Gong and Corinne Cortese

Market valuation of greenhouse gas emissions under a mandatory reporting regime: Evidence from the UK pp. 221-233

Diogenis Baboukardos

The impact of community expectations on corporate community involvement disclosures in the UK pp. 234-252

Kemi C. Yekini, Ismail Adelopo and Emmanuel Adegbite

Shareholder protection, income inequality and social health: A proposed research agenda pp. 253-265

John Ferguson, David Power, Lorna Stevenson and David Collison

The governmentality and accountability of UK national museums and art galleries pp. 266-276

Aminah Abdullah and Iqbal Khadaroo

Commentary: A theoretical model of stakeholder perceptions of a new financial reporting system pp. 277-279

Ian Thomson

Volume 41, issue 2, 2017

Editorial Board pp. i-i

The Editors

The decline of the professionally-qualified accounting academic: Recruitment into the accounting academic community pp. 57-76

Catriona Paisey and Nicholas J. Paisey

Effects of the institutional environment on public-private partnership (P3) projects: Evidence from Canada pp. 77-95

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

Pawan Adhikari and Kelum Jayasinghe

IFRS adoption: A costly change that keeps on costing pp. 116-131

Nicholas L. Pawsey

A response to commentaries on a theoretical model of stakeholder perceptions of a new financial reporting system pp. 132-137

Alexandra Fontes, Lúcia Lima Rodrigues and Russell Craig

Volume 41, issue 1, 2017

Editorial Board pp. i-i

The Editors

Public sector reforms and public private partnerships: Overview and research agenda pp. 1-7

Eugenio Caperchione, Istemi Demirag and Giuseppe Grossi

Multiple logics and accounting mutations in the Italian National Health Service pp. 8-27

Eugenio Anessi-Pessina and Elena Cantù

Risk transfer and stakeholder relationships in Public Private Partnerships pp. 28-43

Richard Burke and Istemi Demirag

Maintaining market principles: Government auditors, PPP equity sales and hegemony pp. 44-56

Stewart Smyth and Dexter Whitfield

Volume 40, issue 4, 2016

Editorial Board pp. i-i

The Editors

Creating and reinforcing discrimination: The controversial role of accounting in bank lending pp. 235-250

Candauda Arachchige Saliya and Kelum Jayasinghe

General motors: A financialized account of corporate behaviour 1909–1940 pp. 251-264

Giuliano Maielli and Colin Haslam

Multiple logics and accounting mutations in the Italian National Health Service pp. 265-284

Eugenio Anessi-Pessina and Elena Cantù

Lake Pedder: Accounting, environmental decision-making, nature and impression management pp. 285-299

Sue Hrasky and Michael Jones

A theoretical model of stakeholder perceptions of a new financial reporting system pp. 300-315

Alexandra Fontes, Lúcia Lima Rodrigues and Russell Craig

Commentary: A proposal for theoretical models of stakeholder perceptions of a new financial reporting system pp. 316-318

Ian Thomson

Commentary: A theoretical model of stakeholder perceptions of a new financial reporting system pp. 319-321

The Editors

Volume 40, issue 3, 2016

Editorial Board pp. i-i

The Editors

Does assurance on CSR reporting enhance environmental reputation? An examination in the U.S. context pp. 143-152

Rachel N. Birkey, Giovanna Michelon, Dennis M. Patten and Jomo Sankara

Shades of governmental financial reporting with a national accounting twist pp. 153-165

Josette Caruana

Integrated reporting: A structured literature review pp. 166-185

John Dumay, Cristiana Bernardi, James Guthrie and Paola Demartini

Successful changes in management accounting systems: A healthcare case study pp. 186-204

Clelia Fiondella, Riccardo Macchioni, Marco Maffei and Rosanna Spanò

Accounting representations of public debt and deficits in European central government accounts: An exploration of anomalies and contradictions pp. 205-219

Yuri Biondi

Accounting and social movements: An exploration of critical accounting praxis pp. 220-234

Lesley Catchpowle and Stewart Smyth

Volume 40, issue 2, 2016

Editorial Board pp. i-i

The Editors

Calculating the carbon footprint: Implications for governing emissions and gender relations pp. 63-77

Thereza R.S. de Aguiar, Anne Fearfull and María V. Sanagustín Fons

Institutional shareholder activism in Nigeria: An accountability perspective pp. 78-88

Chinyere O. Uche, Emmanuel Adegbite and Mike Jones

Public debt accounting and management in UK: Refunding or refinancing? Or, the strange case of Doctor Jekyll and Mr Hyde in the aftermath of the Global Financial Crisis pp. 89-105

Yuri Biondi

Conforming to accreditation in Iranian hospitals pp. 106-124

Dila Agrizzi, Gloria Agyemang and Ebrahim Jaafaripooyan

Implementing public sector accruals in OECD member states: Major issues and challenges pp. 125-142

Pawan Adhikari and Levi Gårseth-Nesbakk

Volume 40, issue 1, 2016

Editorial Board pp. i-i

The Editors

Value relevance of fair values in different investor protection environments pp. 1-15

Jimi Siekkinen

Continuities in the use of the intellectual capital statement approach: Elements of an institutional theory analysis pp. 16-28

Christian Nielsen, Robin Roslender and Stefan Schaper

Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece pp. 29-44

Emmanouil Dedoulis

Impact of international financial reporting standards on the profit and equity of AIM listed companies in the UK pp. 45-62

Arshad Ali, Saeed Akbar and Phillip Ormrod