Accounting Forum最新文献

{"title":"Conceptual conformity of deferred tax accruals: evidence from Germany and the United Kingdom","authors":"Domenico Campa, R. Donnelly, S. Power","doi":"10.1080/01559982.2023.2227468","DOIUrl":"https://doi.org/10.1080/01559982.2023.2227468","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89887740","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}

{"title":"Accounting for a forest-based circular economy in an Alpine collective ownership","authors":"Ericka Costa, Armin Kratzer, Caterina Pesci, Iris Burgia","doi":"10.1080/01559982.2023.2214703","DOIUrl":"https://doi.org/10.1080/01559982.2023.2214703","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"33 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73501561","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}

{"title":"Symbolism as practice: a practice theoretical understanding of audit committee practices in emerging market family companies","authors":"Shaila Ahmed, Shahzad Uddin","doi":"10.1080/01559982.2023.2197105","DOIUrl":"https://doi.org/10.1080/01559982.2023.2197105","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"13 4","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72480991","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}

{"title":"Towards a dynamic approach to materiality: A lesson from COVID-19","authors":"S. Pizzi, A. Venturelli, F. Caputo","doi":"10.1080/01559982.2023.2216341","DOIUrl":"https://doi.org/10.1080/01559982.2023.2216341","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"25 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75067487","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}

{"title":"Habitus and harmony: between the global and the local","authors":"Samir Sadaka, G. Stoner, Rabih Nehme","doi":"10.1080/01559982.2023.2219588","DOIUrl":"https://doi.org/10.1080/01559982.2023.2219588","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"92 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89036122","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}

{"title":"Chief financial officer overconfidence and earnings management","authors":"L. Qiao, Emmanuel Adegbite, T. Nguyen","doi":"10.1080/01559982.2023.2196045","DOIUrl":"https://doi.org/10.1080/01559982.2023.2196045","url":null,"abstract":"","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"4 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82654229","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}

{"title":"Does CEO debt-like compensation mitigate corporate social irresponsibility?","authors":"Long Chen, G. He, Gopal V. Krishnan","doi":"10.1080/01559982.2023.2195983","DOIUrl":"https://doi.org/10.1080/01559982.2023.2195983","url":null,"abstract":"Corporate social irresponsibility (CSI) is an increasingl rele ant topic to toda s b siness as CSI may exert stronger impacts on firms than corporate social responsibility (CSR). However, little is known about mechanisms through which to curb such irresponsible actions. We examine whether CEO debt-like compensation (i.e., pension and deferred compensation granted to the CEO of a firm) mitigates CSI, which is proxied by environmental, social, and governance (ESG) risk exposure. Using a measure of ESG risk exposure based on media coverage of ESG incidents, we find that CEO inside debt is negatively related to ESG risk exposure. Further, this relation is stronger when firms are confronted with financial constraints, have larger outside debt or lower credit ratings, and have younger or shorter-tenured CEOs.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"1 1","pages":""},"PeriodicalIF":3.1,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76640691","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}

{"title":"The effect of the EU’s directive on non-financial disclosures of the oil and gas industry","authors":"Mona Al-Dosari, Ana Marques, J. Fairbrass","doi":"10.1080/01559982.2023.2198179","DOIUrl":"https://doi.org/10.1080/01559982.2023.2198179","url":null,"abstract":"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 NFD over time and the spillover effects beyond EU large and listed firms, the latter being directly subject to the legislation. We scrutinise NFD over a decade, producing three main results. First, we find that NFD increases immediately after the directive’s publication and further increases during the implementation phase. Second, the directive has a spillover effect, sparking significantly increased NFD among non-EU firms during the implementation period. Third, the NFD level of non-EU firms is associated with the number of EU employees and the extent of EU operations of these firms, but only following the implementation of the directive. These findings have clear repercussions for firms operating both inside and outside the EU as well as implications for EU public policymakers.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"17 1","pages":"166 - 197"},"PeriodicalIF":3.1,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84317312","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}

{"title":"The multiverse of non-financial reporting regulation","authors":"Diogenis Baboukardos, Sílvia Gaia, P. Lassou, T. Soobaroyen","doi":"10.1080/01559982.2023.2204786","DOIUrl":"https://doi.org/10.1080/01559982.2023.2204786","url":null,"abstract":"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 has provided limited evidence on (i) how NFR regulation affects (if at all) corporate reporting, (ii) whether such regulated reporting affects the users of corporate reports and, (iii) whether mandatory NFR has any “real effects” on how firms affect society and natural environment. This special issue attempts to enrich our understanding of the impact of NFR regulation with reference to the studies accepted for the special issue. In addition, this paper discusses key aspects of NFR regulation, provides an overview of the papers included in the special issue and proposes further axes of research in light of the continuing reforms in the NFR regulatory space; which we foresee to lead to a “multiverse” of NFR regulatory models and approaches.","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"32 1","pages":"147 - 165"},"PeriodicalIF":3.1,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79551777","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}

{"title":"Non-financial reporting in non-profit organisations: the case of risk and governance disclosures in UK higher education institutions","authors":"Mohamed H. Elmagrhi, C. Ntim","doi":"10.1080/01559982.2022.2148854","DOIUrl":"https://doi.org/10.1080/01559982.2022.2148854","url":null,"abstract":"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 over a number of years and drawing insights from neo-institutional theory, our findings are three-fold. First, our baseline findings contribute to the literature by showing that the level of risk disclosure among HEIs in the UK is relatively low, especially when compared to the findings of prior studies that have been conducted on similar-sized publicly traded corporations. Second, we contribute to the literature by providing timely evidence on the impact of governance quality on risk disclosure. In particular, our evidence contributes to the existing literature by demonstrating that better-governed HEIs tend to engage in higher risk disclosures than their poorly-governed counterparts. Finally, our study contributes to the extant literature by providing new evidence that offers support for the “shared” governance model among UK HEIs. Specifically, our findings show that the positive governance quality–risk disclosure relationship is moderated/explained largely by the characteristics of the senior management team. Our findings are robust to controlling for endogeneities and alternative estimation techniques, with major implications for non-financial reporting. HIGHLIGHTS This paper examines non-financial reporting (NFR) in non-profit organisations, with specific focus on risk disclosures by UK higher education institutions (HEIs) We examine the effect of UK HEIs' governance quality on the level of risk disclosures; We investigate whether management team characteristics moderate the governance quality-risk disclosures nexus in UK HEIs We find that better-governed UK HEIs tend to engage in higher levels of risk disclosures We show further that the positive governance quality-risk disclosure relationship is moderated/explained largely by the characteristics of the senior management team","PeriodicalId":47566,"journal":{"name":"Accounting Forum","volume":"54 18 1","pages":"223 - 248"},"PeriodicalIF":3.1,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83800443","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}