Pub Date : 2024-08-04DOI: 10.1080/01559982.2024.2377470
Lane Matthews, Ali Meftah Gerged, Mohamed Elheddad
In 2013, a carbon disclosure mandate was adopted by UK-listed companies. This motivated our study to explore the effects of the 2013 carbon disclosure regulation (CDR) and Greenhouse Gas (GHG) emis...
{"title":"Carbon disclosure, greenhouse gas emissions and market value of FTSE 350 firms – evidence from voluntary carbon disclosers versus non-disclosers","authors":"Lane Matthews, Ali Meftah Gerged, Mohamed Elheddad","doi":"10.1080/01559982.2024.2377470","DOIUrl":"https://doi.org/10.1080/01559982.2024.2377470","url":null,"abstract":"In 2013, a carbon disclosure mandate was adopted by UK-listed companies. This motivated our study to explore the effects of the 2013 carbon disclosure regulation (CDR) and Greenhouse Gas (GHG) emis...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"9 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141944141","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-06-28DOI: 10.1080/01559982.2024.2364953
Nicolas Garcia-Torea, Mercedes Luque-Vílchez, Pablo Rodríguez-Gutiérrez
The EU Taxonomy Regulation relies on sustainability reporting to channel financial resources to sustainable activities. Financial institutions are key actors in the Taxonomy setting because they op...
{"title":"The EU Taxonomy, sustainability reporting and financial institutions: understanding the elements driving regulatory uncertainty","authors":"Nicolas Garcia-Torea, Mercedes Luque-Vílchez, Pablo Rodríguez-Gutiérrez","doi":"10.1080/01559982.2024.2364953","DOIUrl":"https://doi.org/10.1080/01559982.2024.2364953","url":null,"abstract":"The EU Taxonomy Regulation relies on sustainability reporting to channel financial resources to sustainable activities. Financial institutions are key actors in the Taxonomy setting because they op...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"19 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552123","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-30DOI: 10.1080/01559982.2024.2352190
Abdurafiu Olaiya Noah, Pawan Adhikari, Pik Kun Liew
Drawing on Oliver’s typology of strategic responses (1991), this study demonstrates the strategic pressures that vulnerable local communities in Nigeria have exerted on cement companies and the mul...
{"title":"Environmental and social accountability in emerging economies: strategic pressures from and responses to vulnerable local communities","authors":"Abdurafiu Olaiya Noah, Pawan Adhikari, Pik Kun Liew","doi":"10.1080/01559982.2024.2352190","DOIUrl":"https://doi.org/10.1080/01559982.2024.2352190","url":null,"abstract":"Drawing on Oliver’s typology of strategic responses (1991), this study demonstrates the strategic pressures that vulnerable local communities in Nigeria have exerted on cement companies and the mul...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"10 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-29DOI: 10.1080/01559982.2024.2352671
Dafydd Mali, Hyoung-Joo Lim, Rexford Attah-Boakye, Kweku Adams
No international accounting policy exists to mandate that firms must report employee/workforce-level human capital information on a structured basis. Thus, the link between employee/workforce human...
{"title":"An analysis of the effect of employee tenure on WACC","authors":"Dafydd Mali, Hyoung-Joo Lim, Rexford Attah-Boakye, Kweku Adams","doi":"10.1080/01559982.2024.2352671","DOIUrl":"https://doi.org/10.1080/01559982.2024.2352671","url":null,"abstract":"No international accounting policy exists to mandate that firms must report employee/workforce-level human capital information on a structured basis. Thus, the link between employee/workforce human...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"35 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-29DOI: 10.1080/01559982.2024.2352258
Eugenio Anessi-Pessina, Cecilia Langella, Mariafrancesca Sicilia
The fight against corruption has become a priority for both international organizations and national governments worldwide. To fight corruption, several strategies have been suggested which enlist ...
{"title":"What roles does accounting play in the fight against corruption? Insights from a systematic literature review","authors":"Eugenio Anessi-Pessina, Cecilia Langella, Mariafrancesca Sicilia","doi":"10.1080/01559982.2024.2352258","DOIUrl":"https://doi.org/10.1080/01559982.2024.2352258","url":null,"abstract":"The fight against corruption has become a priority for both international organizations and national governments worldwide. To fight corruption, several strategies have been suggested which enlist ...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"14 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141552125","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-06DOI: 10.1080/01559982.2024.2339911
Jing Ning, Luqiao Zhang, Biao Mi, Jessica Hong Yang, Lei Tao
This study investigates the interaction between a tone signaller and receiver through managerial tone on a conference call. Based on a signalling framework, we examine the following research questi...
{"title":"Signalling through managerial tone and analysts’ response","authors":"Jing Ning, Luqiao Zhang, Biao Mi, Jessica Hong Yang, Lei Tao","doi":"10.1080/01559982.2024.2339911","DOIUrl":"https://doi.org/10.1080/01559982.2024.2339911","url":null,"abstract":"This study investigates the interaction between a tone signaller and receiver through managerial tone on a conference call. Based on a signalling framework, we examine the following research questi...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"146 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140928443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-05-05DOI: 10.1080/01559982.2024.2327923
Ahmed A. Sarhan, Christopher J. Cowton
Firms and their external auditors can both help to combat the international scourge of business-related bribery and corruption. However, previous empirical research has not investigated whether the...
{"title":"Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?","authors":"Ahmed A. Sarhan, Christopher J. Cowton","doi":"10.1080/01559982.2024.2327923","DOIUrl":"https://doi.org/10.1080/01559982.2024.2327923","url":null,"abstract":"Firms and their external auditors can both help to combat the international scourge of business-related bribery and corruption. However, previous empirical research has not investigated whether the...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"11 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140928507","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-10DOI: 10.1080/01559982.2024.2326954
Julia M. Heberle, David S. Bedford, Christopher S. Chapman, Prabhu Sivabalan
In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in publi...
{"title":"Developing enabling cost information during the COVID-19 crisis","authors":"Julia M. Heberle, David S. Bedford, Christopher S. Chapman, Prabhu Sivabalan","doi":"10.1080/01559982.2024.2326954","DOIUrl":"https://doi.org/10.1080/01559982.2024.2326954","url":null,"abstract":"In this paper, we build upon the crisis literature and theorisation of enabling design principles to examine how cost information was calculated and used in response to the COVID-19 crisis in publi...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"50 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140571695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-08DOI: 10.1080/01559982.2024.2324211
Chao Chen, Junjian Gu, Gerald J. Lobo
We investigate whether and how CEO knowledge background affects goodwill impairment and whether it mitigates investors’ risk assessment of goodwill impairment. We employ CEOs’ educational, financia...
{"title":"Power needs knowledge: CEO knowledge background and goodwill impairment","authors":"Chao Chen, Junjian Gu, Gerald J. Lobo","doi":"10.1080/01559982.2024.2324211","DOIUrl":"https://doi.org/10.1080/01559982.2024.2324211","url":null,"abstract":"We investigate whether and how CEO knowledge background affects goodwill impairment and whether it mitigates investors’ risk assessment of goodwill impairment. We employ CEOs’ educational, financia...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"17 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-04-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140603239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-04-05DOI: 10.1080/01559982.2024.2329350
Aaron Afzali, Mansoor Afzali, Kim Ittonen
In this paper, we explore the implications of audit office distraction for audit effort and quality. We hypothesise that an audit office with financially distressed clients (i.e. a distracted audit...
{"title":"Distracted auditors, audit effort, and earnings quality","authors":"Aaron Afzali, Mansoor Afzali, Kim Ittonen","doi":"10.1080/01559982.2024.2329350","DOIUrl":"https://doi.org/10.1080/01559982.2024.2329350","url":null,"abstract":"In this paper, we explore the implications of audit office distraction for audit effort and quality. We hypothesise that an audit office with financially distressed clients (i.e. a distracted audit...","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"29 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140571726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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