Accounting Forum

1999 - 2025

Current editor(s): Carol Tilt

From Taylor & Francis Journals
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Editorial Board pp. i-i: The Editors
Real Estate Investment Trusts (REITS): A new business model in the FTSE100 pp. 239-248: Colin Haslam, Nick Tsitsianis, Tord Andersson and Pauline Gleadle
Impact of board independence on the quality of community disclosures in annual reports pp. 249-267: Kemi C. Yekini, Ismail Adelopo, Panagiotis Andrikopoulos and Sina Yekini
Why did preparers lobby to the IASB's pension accounting proposals? pp. 268-280: Justin Chircop and Paraskevi Vicky Kiosse
Stock market returns and the content of annual report narratives pp. 281-294: Tomasz Piotr Wisniewski and Liafisu Sina Yekini
Changes in capital allocation practices – ERM and organisational change pp. 295-311: Mirna Jabbour and Magdy Abdel-Kader
A feedback-based model for CSR assessment and materiality analysis pp. 312-327: Armando Calabrese, Roberta Costa and Francesco Rosati
IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels pp. 328-348: Mazni Abdullah, Lisa Evans, Ian Fraser and Ioannis Tsalavoutas
Corporate reporting on corruption: An international comparison pp. 349-365: Ralf Barkemeyer, Lutz Preuss and Lindsay Lee
Corruption, criminality and the privatised state: The implications for accounting pp. 366-370: Glen Lehman and Kym Thorne

Editorial Board pp. i-i: The Editors
Securitizations and the financial crisis: Is accounting the missing link? pp. 155-175: Fabrizio Cerbioni, Michele Fabrizi and Antonio Parbonetti
Beyond the fraud triangle: Swiss and Austrian elite fraudsters pp. 176-187: Alexander Schuchter and Michael Levi
A changing market for PFI financing: Evidence from the financiers pp. 187-200: Istemi Demirag, Iqbal Khadaroo and Pamela Stapleton
Challenges to the fraud triangle: Questions on its usefulness pp. 201-224: Mark E. Lokanan
Personalisation of power, neoliberalism and the production of corruption pp. 225-235: Amal Hayati Ahmad Khair, Roszaini Haniffa, Mohammad Hudaib and Mohamad Nazri Abd. Karim
Call For Papers pp. 236-237: The Editors

Editorial Board pp. i-i: The Editors
Outperforming markets: IC and the long-term performance of Japanese IPOs pp. 83-96: Christian Nielsen, Gunnar Rimmel and Tadanori Yosano
Cross-border acquisitions and financial leverage of UK acquirers pp. 97-108: Henry Agyei-Boapeah
Accounting for producer needs: The case of Britain's rail infrastructure pp. 109-120: Sean McCartney and John Stittle
Accounting harmonization in the BRIC countries: A common path? pp. 121-139: Alessandro Ghio and Roberto Verona
Critical Muslim Intellectuals’ discourse and the issue of ‘Interest’ (ribā): Implications for Islamic accounting and banking pp. 140-154: Rania Kamla and Rana Alsoufi

The corrosive effects of neoliberalism on the UK financial crises and auditing practices: A dead-end for reforms pp. 1-18: Prem Sikka
Editorial Board pp. 1-1: The Editors
Reportable irregularities and audit quality: Insights from South Africa pp. 21-33: Warren Maroun
Accounting for rituals and ritualization: The case of shareholders’ associations pp. 34-50: Chinyere O. Uche and Jill F. Atkins
An illusion of success: The consequences of British rail privatisation pp. 51-63: Andrew Bowman
Management accounting and decision making: Two case studies of outsourcing pp. 66-82: Lars Braad Nielsen, Falconer Mitchell and Hanne Nørreklit

Editorial Board pp. i-i: The Editors
Disclosure on climate change: Analysing the UK ETS effects pp. 227-240: Thereza Raquel Sales de Aguiar and Jan Bebbington
CEO statements in sustainability reports: Substantive information or background noise? pp. 241-257: Ralf Barkemeyer, Breeda Comyns, Frank Figge and Giulio Napolitano
New accounts: Towards a reframing of social accounting pp. 258-273: Rob Gray, Andrew Brennan and Jeff Malpas
Responsible social accounting communities, symbolic activism and the reframing of social accounting. A commentary on new accounts: Towards a reframing of social accounting pp. 275-277: Ian Thomson
What's new about New accounts? Assessing change proposals for social and environmental accounting pp. 278-287: Brennan G. Allen
Towards a pragmatic social accounting pp. 288-290: Sumit Lodhia
On Gray, Malpas, and Brennan's “The role of social accounts: Situating political ideas” pp. 291-295: Cornelia Beck and Glen Lehman
New accounts of old accounts, the chatter of silence and not being who we are not pp. 296-298: Rob Gray, Jeff Malpas and Andrew Brennan

Editorial Board pp. i-i: The Editors
Corporate social responsibility and earnings management in U.S. banks pp. 155-169: Vassiliki Grougiou, Stergios Leventis, Emmanouil Dedoulis and Stephen Owusu-Ansah
Fair value accounting from a distributed cognition perspective pp. 171-183: Noriaki Okamoto
Changes in the measurement of fair value: Implications for accounting earnings pp. 184-199: Neil Fargher and John Ziyang Zhang
Accounting for carbon and reframing disclosure: A business model approach pp. 200-211: Colin Haslam, John Butlin, Tord Andersson, John Malamatenios and Glen Lehman
An ongoing journey of corporate social responsibility pp. 212-226: Jesse Dillard and David Layzell

Editorial Board pp. i-i: The Editors
Corporate accountability and human rights disclosures: A case study of Barrick Gold Mine in Tanzania pp. 91-108: Sarah Lauwo and Olatunde Julius Otusanya
Whistle-blowing by external auditors: Seeking legitimacy for the South African Audit Profession? pp. 111-121: Warren Maroun and Jill Solomon
Equity valuation in practice: The influence of net financial expenses pp. 122-131: Leif Atle Beisland
Standalone CSR reporting by U.S. retail companies pp. 132-144: Dennis M. Patten and Na Zhao
Trends in statistically based quarterly cash-flow prediction models pp. 145-151: Kenneth S. Lorek
Commentary on “Trends in statistically based quarterly cash-flow prediction models” pp. 152-154: C. Richard Baker

Editorial Board pp. i-i: The Editors
Goodwill under IFRS: Relevance and disclosures in an unfavorable environment pp. 1-17: Diogenis Baboukardos and Gunnar Rimmel
Corporate reporting implication in migrating from defined benefit to defined contribution pension schemes: A focus on the UK pp. 18-37: J. Josiah, O. Gough, J. Haslam and N. Shah
Audit opinion and earnings management: Evidence from Greece pp. 38-54: Maria Tsipouridou and Charalambos Spathis
Determinants of academic cheating behavior: The future for accountancy in Ireland pp. 55-66: J.A. Ballantine, P. McCourt Larres and M. Mulgrew
International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education pp. 67-89: Louise Crawford, Christine Helliar, Elizabeth Monk and Monica Veneziani
Financial Reporting and Business Communication Eighteenth Annual Conference pp. 90-90: The Editors