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Unstable platforms: Uber’s business model and the challenge of organisational legitimacy Accounting Forum (IF 4.0) Pub Date : 2024-03-03 Debra Howcroft, Adam Leaver
Lauded as the poster child of the sharing economy, the success of Uber’s business model was once viewed as inexorable. However, a disastrous Initial Public Offering and a series of legal rulings si...
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“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan Accounting Forum (IF 4.0) Pub Date : 2024-02-21 Michele Bigoni, Waksh Awais
Studies of accounting education have exposed the link between traditional ways of teaching accounting and neoliberal beliefs. Nevertheless, the perspectives of students are yet to attract a level o...
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Ownership structure and climate-related corporate reporting Accounting Forum (IF 4.0) Pub Date : 2024-02-20 Tam Huy Nguyen, Vu Quang Trinh, Wenxi Chen
We investigate the impacts of various types of corporate ownership structures (i.e. institutional, government, and managerial ownership) on climate-related corporate reporting as reflected in the l...
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Consequences of sustainability reporting mandates: evidence from the EU taxonomy regulation Accounting Forum (IF 4.0) Pub Date : 2024-02-21 Katrin Hummel, Karina Bauernhofer
This paper analyses the consequences of the EU Taxonomy Regulation which provides a classification system for sustainable economic activities and requires firms to disclose their activities accordi...
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Healthcare network governance and accountability shaped by social capital Accounting Forum (IF 4.0) Pub Date : 2024-02-16 Mara Sȋntejudeanu, Geraldine Robbins, Breda Sweeney
Drawing on concepts from social capital theory, we examine how governance of a mandated public sector hospital network is implemented and the challenges the implementation poses for accountability ...
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Monthly income patterns and earnings management in banking Accounting Forum (IF 4.0) Pub Date : 2024-02-15 Eleftherios Aggelopoulos, Antonios Georgopoulos, Georgios Kolias
This study makes use of 38,070 loan portfolio-month observations in the 2009–2017 recessionary period and investigates whether monthly loan portfolio income distribution patterns can indicate earni...
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When accountability and identity collide: how director identity shapes board tenure Accounting Forum (IF 4.0) Pub Date : 2024-02-11 Natalie Elms, Johanne Grosvold
This paper examines why some non-executive directors outstay their welcome and serve on boards beyond recommended tenure limits. Based on interviews with experienced non-executive directors in Aust...
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Seeing double corporate reporting through the materiality lenses of both investors and nature* Accounting Forum (IF 4.0) Pub Date : 2024-02-08 Richard Barker, Colin Mayer
Standards for financial accounting (set by the IASB) are complemented by those for sustainability-related financial disclosure (set by the ISSB). Both sets of standards contribute distinctive compo...
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Regulatory innovation and (de)legitimisation: accountability challenges in the healthcare field Accounting Forum (IF 4.0) Pub Date : 2024-02-06 Kazeem Akinyele, Lisa Baudot, Jared Koreff, Steve Sutton
Accounting research examines accountability in the healthcare field but little attention is paid to how contemporary regulatory innovations (e.g. AI-driven data algorithms) impact accountability ob...
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“Come play with us!” A grassroots research agenda for accounting and the circular economy Accounting Forum (IF 4.0) Pub Date : 2023-12-14 Diane-Laure Arjaliès, Michelle Rodrigue, Andrea M. Romi
The dominant global capitalist economic model harms ecosystems and humxn populations. In attempting to reduce these harms, its linear foundational elements characterised by rapid production, mass c...
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The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards Accounting Forum (IF 4.0) Pub Date : 2023-12-06 Leonardo P. Barcellos, Ricardo L. Cardoso, Rodrigo de O. Leite
This study examines the influence of cognitive reflection and work experience on certified public accountants’ (CPAs’) classifications of assets and cash flows under principles-based accounting sta...
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Re-budgeting local government budgets to handle the COVID-19 pandemic: Indonesia’s experience Accounting Forum (IF 4.0) Pub Date : 2023-11-27 Irwan Taufiq Ritonga, Vogy Gautama Buanaputra
This study examines the budgetary response to the COVID-19 pandemic by Indonesia’s local governments. It specifically looks at the role of key local government players in executing the Covid-relate...
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Social trust and corporate qualitative disclosure: evidence from tone management in MD&A Accounting Forum (IF 4.0) Pub Date : 2023-11-24 Ya-Guang Du, Nan-Ting Kuo
Our study explores the association between province-level social trust and tone management in Management’s Discussion and Analysis (MD&A). We argue that a firm’s regional social trust is negatively...
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Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises Accounting Forum (IF 4.0) Pub Date : 2023-11-24 Seán O’Reilly, Louise Gorman, Ciarán Mac An Bhaird, Niamh M. Brennan
This research investigates accounting practitioners’ perceptions of the feasibility of implementing the EU Green Taxonomy (“the Taxonomy”) for Small- and Medium-Sized Enterprises (SMEs) and assesse...
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Multiple directorships of outside directors and firms’ cost behaviour: evidence from Korea Accounting Forum (IF 4.0) Pub Date : 2023-11-19 Hyejeong Shin, Sorah Park
This study examines how multiple directorships of outside directors are related to firms’ cost behaviour. Results based on a sample of Korean-listed companies from 2011 to 2017 show that the level ...
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Understanding fund manager readership of annual report risk disclosure Accounting Forum (IF 4.0) Pub Date : 2023-11-02 Santhosh Abraham, Richard Slack
An understanding of company risk for investment decisions is fundamental for capital market users such as fund managers. The annual report is an established source of risk reporting information. Wh...
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Soft law regulation and labour rights reporting: a deficit in moral legitimacy? Accounting Forum (IF 4.0) Pub Date : 2023-10-10 Sepideh Parsa, Ian Roper, Iris Maurer, Michael Mueller-Camen
This paper compares and contrasts British and German transnational corporations’ (TNCs) reporting on the labour rights of workers in their global value chains (GVCs) for the years 2012 and 2018, us...
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Do rating agencies impound workforce human capital information into default risk assessments? Accounting Forum (IF 4.0) Pub Date : 2023-09-04 Dafydd Mali, Hyoung-joo Lim
ABSTRACT No accounting policy exists to mandate that employee-level human capital (ELHC) must be included on Annual Reports. Because structured ELHC information is rare, the association between ELHC and credit ratings (risk) is not demonstrated in the extant literature. South Korea is a unique instance where ELHC information is included on Annual Reports as a rule. Using a sample of 9,273 Korean listed
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Boards and CSR: exploring the individual perceptions of non-executive directors Accounting Forum (IF 4.0) Pub Date : 2023-09-01 Lies Bouten, Julie Bayle-Cordier, Adel Beldi, Tiphaine Compernolle
ABSTRACT This study explores how non-executive directors (NEDs) perceive board debates around corporate social responsibility (CSR) and how they make sense of these perceptions. It also investigates how individual NEDs view their role and the role of the board in governing CSR. To these ends, we conducted in-depth interviews with NEDs serving on the boards of French listed companies. The interviewees
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Conceptual conformity of deferred tax accruals: evidence from Germany and the United Kingdom Accounting Forum (IF 4.0) Pub Date : 2023-08-11 Domenico Campa, Ray Donnelly, Sean Bradley Power
ABSTRACT This article argues that it is more appropriate to model the relation between deferred tax accruals and subsequent tax payments using a first-difference model rather than the levels model employed in the extant literature. We then use the difference model to assess the conceptual conformity of deferred tax accruals by testing if changes therein predict changes in tax payments. Using a combined
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IFRS 9 implementation and bank risk Accounting Forum (IF 4.0) Pub Date : 2023-08-11 Anthony Kyiu, Vincent Tawiah
ABSTRACT In this paper, we investigate the impact of IFRS 9 – Financial instruments on bank risk. Using a sample of 666 banks across 61 countries for the period 2016–2019, we find a decrease in bank risk following the implementation of IFRS 9. This implies that the forward-looking loan loss provisioning, mandated under IFRS 9, facilitates a reduction in bank risk. We find this effect to be more pronounced
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Symbolism as practice: a practice theoretical understanding of audit committee practices in emerging market family companies Accounting Forum (IF 4.0) Pub Date : 2023-07-10 Shaila Ahmed, Shahzad Uddin
ABSTRACT The paper advances the symbolism debate drawing on a family governance setting in an emerging economy. The paper extends the practice turn literature, focusing on how key actors skilfully manoeuvre organisational practices, rendering audit committee (AC) toothless or symbolic. Relying on qualitative data through face-to-face interviews with key actors and archival and documentary survey, the
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Accounting for a forest-based circular economy in an Alpine collective ownership Accounting Forum (IF 4.0) Pub Date : 2023-07-10 Ericka Costa, Armin Kratzer, Caterina Pesci, Iris Burgia
This paper aims to investigate forms of circularity within an Alpine collective ownership (CO) while conceptualising the extent to which accounting can contribute to moving the CO towards more circ...
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Towards a dynamic approach to materiality: A lesson from COVID-19 Accounting Forum (IF 4.0) Pub Date : 2023-06-18 Simone Pizzi, Andrea Venturelli, Fabio Caputo
ABSTRACT Over the past few years, there has been an increasing demand for non-financial information as stakeholders become more aware of the need to reconsider the global economy. This has led academics and policymakers to discuss the importance of companies disclosing their non-financial information to effectively engage with citizens and stakeholders. Recently, there has been a debate about moving
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Habitus and harmony: between the global and the local Accounting Forum (IF 4.0) Pub Date : 2023-06-18 Sami Sadaka, Greg Stoner, Rabih Nehme
ABSTRACT The purpose of this paper is to add to existing literature on the nature of what is valued in the Big-4 accounting firms within their operations in non-Western settings, and how and why this relates to and reflects global and local influences, by investigating the situation in Lebanon within an Asian and Middle Eastern context. The paper demonstrates that the alignment of Big-4 practices with
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The multiverse of non-financial reporting regulation Accounting Forum (IF 4.0) Pub Date : 2023-06-10 Diogenis Baboukardos, Silvia Gaia, Philippe Lassou, Teerooven Soobaroyen
ABSTRACT Although non-financial reporting (NFR) has been extensively explored in the accounting literature, most previous studies have focused on relevant issues in contexts where firms report their impact on society and the natural environment voluntarily. Despite the important role previous studies on voluntary NFR play in our understanding over of its role, processes and consequences, extant literature
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The effect of the EU’s directive on non-financial disclosures of the oil and gas industry Accounting Forum (IF 4.0) Pub Date : 2023-05-04 Mona Al-Dosari, Ana Marques, Jenny Fairbrass
ABSTRACT Owing to its substantial impact on the environment, economy, and society, we choose to examine the oil and gas industry, drawing on neo-institutionalist scholarship to concentrate on the mimetic, coercive, and/or normative effects discernible in the industry’s non-financial disclosure (NFD) behaviour. Focusing on Directive 2014/95/EU, we construct scores to assess the evolution of the sector’s
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Chief financial officer overconfidence and earnings management Accounting Forum (IF 4.0) Pub Date : 2023-04-28 Lu Qiao, Emmanuel Adegbite, Tam Huy Nguyen
ABSTRACT This study explores the relationship between overconfident Chief Financial Officers (CFOs) and earnings management. Through the lens of upper echelons and overconfidence theories, and using a large sample of 14,156 observations of US firms from 1999 to 2021 inclusive, our study finds that overconfident CFOs are positively associated with earnings management. We show that overconfident CFOs
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Does CEO debt-like compensation mitigate corporate social irresponsibility? Accounting Forum (IF 4.0) Pub Date : 2023-04-27 Long Chen, Guanming He, Gopal V. Krishnan
ABSTRACT Corporate social irresponsibility (CSI) is an increasingly relevant topic to today's business, as CSI may exert stronger impacts on firms than corporate social responsibility (CSR). However, little is known about mechanisms that can constrain such irresponsible actions. We examine whether CEO debt-like compensation (i.e. pension and deferred compensation granted to the CEO of a firm) mitigates
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Adapting integrated reporting through the stages of local rationalisation Accounting Forum (IF 4.0) Pub Date : 2023-04-02 Svetlana Sabelfeld, John Dumay, Matteo La Torre
ABSTRACT In 2013, the International Integrated Reporting Council (IIRC) released the integrated reporting (IR) framework to become the corporate reporting norm. Ten years later, IR has not been diffused globally, with two notable exceptions – South Africa and Japan. IR in South Africa has been the subject of comprehensive research, but we know little about IR’s journey through the political and cultural
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Women’s empowerment conditions, institutions and firm performance in the MENA region Accounting Forum (IF 4.0) Pub Date : 2023-03-30 Afra Al Hameli, Charilaos Mertzanis, Ilias Kampouris
ABSTRACT Women in corporate leadership roles are gaining recognition in business strategy decision-making. However, the impact of women’s business leadership roles in the Middle East and North Africa (MENA) region has only recently gained attention due to the considerable gender equality reforms. This study explores the extent to which gender-empowerment institutions affect the performance of firms
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The heart and soil of value-based business: emerging circular business network and vernacular accountings Accounting Forum (IF 4.0) Pub Date : 2023-03-30 Timo Heikkilä
The way individual actors in organisations are involved in local social orders and handle knowledge to manage everyday tasks may take various forms not sanctioned by formal organisational hierarchy...
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“É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil Accounting Forum (IF 4.0) Pub Date : 2023-03-24 João Paulo Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn, Marcelo Castañeda
RESUMO Nosso objetivo é produzir um contra-relato acerca da crise discursiva nos meios de comunicação que, desde o início da pandemia de Covid-19 no Brasil, já apontava um profundo impacto sobre os grupos vulneráveis e marginalizados desvelando a interseção entre das múltiplas desigualdades. Recorremos à combinação das Sociologias das Ausências e Emergências e à interseccionalidade para desafiar o
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Environmental performance and financial constraints in emerging markets Accounting Forum (IF 4.0) Pub Date : 2023-03-22 Henry Agyei-Boapeah, Neytullah Ciftci, John Kalimilo Malagila, Jennifer Brodmann, Samuel Fosu
ABSTRACT We examine how corporate environmental performance relates to financial constraints in an environment likely to face high global pressure to address climate change. Using multivariate regressions and a large dataset of over 8,500 firm-years from 24 emerging market countries during 2003 to 2020, we find superior environmental performance (especially relating to carbon emissions) to be associated
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Circular economy to the rescue? The U.S. corporate disclosure response to the plastic crisis Accounting Forum (IF 4.0) Pub Date : 2023-03-21 Wioleta Olczak, Dennis M. Patten, Hyemi Shin
Media attention to the world’s growing plastic crisis exploded in 2018, almost certainly increasing social exposures for companies heavily involved in the material’s manufacture or use. Relying on ...
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Mandatory non-financial disclosure: is everybody on the same page about business model reporting? Accounting Forum (IF 4.0) Pub Date : 2023-03-17 Laura Bini, Stefan Schaper, Lorenzo Simoni, Francesco Giunta, Christian Nielsen
ABSTRACT Recent regulatory initiatives, such as the EU Non-Financial Reporting Directive and the UK Companies Act, require companies to mobilise the business model concept as a framework to disclose non-financial information in the annual report. These regulatory initiatives are based on a reflexive legal approach that avoids specifying what should be disclosed or articulating minimum disclosure requirements
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Mandatory greenhouse gas emissions reporting and firm environmental litigation risk Accounting Forum (IF 4.0) Pub Date : 2023-03-17 Chen Huang, Victoria Patsika, Androniki Triantafylli, Yu Zhang
ABSTRACT We investigate the impact of mandatory non-financial reporting on corporate environmental litigation risk. Using a difference-in-difference research design, we reveal that the introduction of the Greenhouse Gas Reporting Program (GHGRP) in the U.S. reduces corporate environmental litigation risks. The result is robust to various sensitivity checks, including placebo tests. Further analysis
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Resource accounting for a circular economy: evidence from a digitalised waste management system Accounting Forum (IF 4.0) Pub Date : 2023-03-17 Sveinung Jørgensen, Lars Jacob Tynes Pedersen, Siv Skard
The transition to a circular economy requires accounting for all resource streams in the economy to facilitate the maintenance of these resources at their highest value and utility for as long as p...
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The quality of voluntary and mandatory disclosures in company reports: a systematic literature network analysis Accounting Forum (IF 4.0) Pub Date : 2023-03-16 Giovanna Afeltra, Blerita Korca, Ericka Costa, Patrizia Tettamanzi
Adopting Systematic Literature Network Analysis (SLNA), this paper reviews the existing literature on the quality of company reports, defined as both voluntary and mandatory disclosures in financia...
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Moving beyond experts’ answers: unmasking silences of the social in management accounting courses Accounting Forum (IF 4.0) Pub Date : 2023-01-29 Louella Moore, Sunita Rao
ABSTRACT Two U.S. accounting educators reflect on their experiences deploying resources in a manner that highlights human elements that have traditionally been downplayed in cost/management accounting pedagogy. Structured as a critical essay and a field report, the authors ground their discussion in perspectives from Freirean (1972) pedagogy and Hirschauer’s (2006) work on the “silences of the social
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Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack Accounting Forum (IF 4.0) Pub Date : 2023-01-22 Mohammad Namazi, Gholamreza Rezaei
ABSTRACT This study aims to identify the mediating role of strategic management accounting systems, autonomous budget motivation, and affective organisational commitment on the relationship between management participation in strategic planning and budgetary slack variables. It also further extends the topic to multi-layer management contingency theory via agency theory and stewardship theory. By applying
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The role of the EU non-financial reporting directive and employee representation in employee-related disclosures Accounting Forum (IF 4.0) Pub Date : 2023-01-09 Niuosha Samani, Conny Overland, Svetlana Sabelfeld
ABSTRACT This study investigates how the European Union (EU) Directive (2014/95) on Non-Financial Reporting and employee representation within the board affects the extent and quality of employee-related disclosures. Using a sample of Swedish firms listed on the Nasdaq OMX Stockholm Exchange, we find that both the Directive and employee representation on the board positively affect the extent and quality
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Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic Accounting Forum (IF 4.0) Pub Date : 2022-12-19 S. Sian
ABSTRACT As in many other countries, the UK Government responded to the spread of the Covid 19 virus by announcing a stay-at-home policy that came into effect on 23rd March, 2020. The disruption caused by the pandemic and the sudden requirement for auditors to work from home presented some significant challenges as audit teams set about re-creating a virtual audit room. Drawing on data gathered through
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Social capital and management commitment Accounting Forum (IF 4.0) Pub Date : 2022-12-12 Nan Liu, Brian M. Lam, Kevin Ow Yong, Desmond Yuen
ABSTRACT This study examines the role of social capital in fostering beneficial managerial behaviour that serves the interests of shareholders. Specifically, this research focuses on the effects of social capital on managerial ownership and dividend payout policy. We document evidence demonstrating that firms with headquarters in high social capital regions are associated with higher managerial ownership
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“Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil Accounting Forum (IF 4.0) Pub Date : 2022-12-07 João Paulo Resende de Lima, Silvia Pereira de Castro Casa Nova, Fernanda Filgueiras Sauerbronn, Marcelo Castañeda
ABSTRACT We aim to produce a counter account regarding a discursive crisis in media outlets that, since the beginning of the Covid-19 pandemic in Brazil, already pointed to the intersection of inequalities with a profound impact on vulnerable and marginalised groups. We draw upon the Sociologies of Absences and Emergences and intersectionality to challenge the truth regime associated with hegemonic
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Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures Accounting Forum (IF 4.0) Pub Date : 2022-12-02 Zhangfan Cao, Steven Xianglong Chen, Mengfei Jiang, Mengyuan Xiang
ABSTRACT This study investigates the impact of material internal control weaknesses on corporate employment decisions. We find that, on average, ineffective internal control is significantly related to lower efficiency in employment decisions. We also find that firms with material internal control weaknesses are associated with both over-investment and under-investment in labour. Further analysis suggests
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Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions Accounting Forum (IF 4.0) Pub Date : 2022-12-02 Mohamed H. Elmagrhi, Collins G. Ntim
ABSTRACT This paper investigates non-financial reporting in non-profit organisations. Specifically, it examines the extent to which UK higher education institutions (HEIs) make voluntary disclosures relating to risk management practices, and investigates whether composite governance quality index and senior management team characteristics can influence such risk disclosures. Using a sample of UK HEIs
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Making up circular consumers: young adults’ personal accounting and counter earmarking within a circular deposit-refund scheme Accounting Forum (IF 4.0) Pub Date : 2022-12-02 Sabina Du Rietz
Organising waste disposal to achieve waste recovery, i.e. circular solutions, requires the active participation of citizens (Hänninen, 1995). For this purpose, schemes are put in place to “make up”...
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Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance Accounting Forum (IF 4.0) Pub Date : 2022-11-16 Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil, Ricardo Malagueño
ABSTRACT We examine the impact of employees’ perceptions of management control systems (MCS) as a threat on two forms of misconduct: deliberate ignorance and workplace deviance. Drawing on the theory of cognitive dissonance, we predict that a perceived threat is associated with a decrease in workplace deviance but may also trigger unintended consequences, such as deliberate ignorance. Hypotheses are
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Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables Accounting Forum (IF 4.0) Pub Date : 2022-11-17 Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca, Félix Blázquez-Santana
ABSTRACT Accounting fraud is a serious problem that causes losses of billions of dollars for companies worldwide. In recent years, studies analysing the psychological aspects of individuals who commit accounting fraud have gained importance. This paper aims to analyse how three psychological aspects of the individual: (1) anomie, (2) displacement of responsibility, and (3) moral justification, influence
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UK public sector fiscal reporting: clear and contradictory Accounting Forum (IF 4.0) Pub Date : 2022-11-09 Elaine Stewart, Ciaran Connolly
ABSTRACT This paper explores the United Kingdom’s (UK) attempt to reconcile fiscal reporting logics through its Clear Line of Sight Alignment Project (CLOS). Drawing on archival data, together with semi-structured interviews with representatives involved in the implementation of CLOS, the findings indicate that what started as a means of resolving the tensions between logics, CLOS has exacerbated some
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Costs and benefits of mandatory audit firm rotation: initial engagement experience of audit committee chairs and engagement partners Accounting Forum (IF 4.0) Pub Date : 2022-10-27 Michael Harber, Alan Duboisée de Ricquebourg, Warren Maroun
Audit regulators remain divided on whether the costs of mandatory audit firm rotation (MAFR) will be outweighed by the benefits of the regulation. Existing research provides mixed results in suppor...
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Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary Accounting Forum (IF 4.0) Pub Date : 2022-09-22 Jens Heiling
ABSTRACT The Polzer et al. [2022. Implementation of the international public sector accounting standards in Europe. Variations on a global theme. Accounting Forum, 46(1), 57–82.] paper on the implementation of the International Public Sector Accounting Standards (IPSASs) in Europe published in 2021/2022 in Accounting Forum concluded that European Member States have deviated substantially from the international
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How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions Accounting Forum (IF 4.0) Pub Date : 2022-08-09 Hongyan Sun, Chi Zhang, Jiahang Zhang, Xu Zhang
The extant literature has provided much evidence on the consequences of adopting the International Financial Reporting Standards (IFRS), but studies that pertain to taxes and the IFRS are rare. Thi...
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Reflexive deliberations of family directors on corporate board reforms: publicly listed family firms in an emerging economy Accounting Forum (IF 4.0) Pub Date : 2022-07-04 Shaila Ahmed, Shahzad Uddin
The paper examines the responses of family directors to board reforms. The notion of reflexivity is used to account for family directors’ concerns and subjectivities shaping board practices. To emp...
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The introduction of anti-tax evasion legislation in Thailand: an institutional theoretical perspective Accounting Forum (IF 4.0) Pub Date : 2022-07-04 Vorakanlaya Natpraypant, Norin Arshed, David Power
On 26 April 2016, Thailand introduced new tax evasion legislation which was enacted by Parliament in April 2017. The Act amended previous anti-money laundering legislation, transferred prosecution ...
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The entanglement of accounting goodwill: Einstein’s “spooky action at a distance” Accounting Forum (IF 4.0) Pub Date : 2022-06-23 Kleber Vasconcellos de Oliveira, Paulo Roberto Barbosa Lustosa
The idea of applying quantum physics concepts or methods to economic and/or social phenomena is not new. Quantum mechanics is increasingly entering the social world as a means of helping to explain...
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On the use of framing strategies by the Big Four accounting firms: bringing sustainability risks into the mainstream Accounting Forum (IF 4.0) Pub Date : 2022-05-10 Michelle Rodrigue, Dominique Diouf, Yves Gendron
This paper analyses the discourse that the Big Four accounting firms have promoted on the notion of sustainability risks, ultimately framing them as economical, technical, tractable and controllabl...
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Auditors’ application of materiality: insight from the UK Accounting Forum (IF 4.0) Pub Date : 2022-04-10 Reiner Quick, Mahbub Zaman, Gihani Mandalawattha
ABSTRACT Changes to the auditors’ reports aim to reduce the information gap and make auditing more transparent. Despite the existence of standards and guidelines research on materiality in practice is limited, this article examines auditors’ application of materiality as disclosed in their reports following the introduction of the revised standard on auditors’ reports in the UK. We provide evidence
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The rise and fall of institutional entrepreneurship in Islamic financial reporting standardisation projects Accounting Forum (IF 4.0) Pub Date : 2022-04-10 Ahmad Abras, Muhammad Al Mahameed
This paper explores the institutional entrepreneurship process. It focuses on how institutional entrepreneurs implement their vision of accounting change in the Islamic financial reporting standard...