Showing papers in "Accounting Forum in 2015"

TL;DR: In this article, the authors suggest that when using the fraud triangle, academics and professionals should take account of the insights gleaned from their study, in which Switzerland and Austria's "elite" white-collar offenders with high professional standing and respectability were interviewed.

TL;DR: The findings indicate that the Association of Certified Fraud Examiner's (ACFE) perpetuates a discourse that presents a restricted version of fraud.

TL;DR: In this paper, the authors propose a model for CSR evaluation and planning based on the classification of customer CSR feedback through the comparison of three aspects of CSR commitment (disclosed, perceived and expected).

TL;DR: In this article, the effect of family control on mandatory disclosure levels and the valuation implications of these disclosure levels for Malaysian companies was examined and it was found that family control is related negatively to disclosure and that compliance levels are not value relevant.

TL;DR: In this article, the authors investigated the link between board independence and the quality of community disclosures in annual reports and found that companies with more non-executive directors are likely to disclose higher quality information on their community activities than others.

TL;DR: The Management Accounting and Decision Making: Two Case Studies explore the production and use of accounting information in complex and strategic significant decision settings as discussed by the authors, and draw on two case studies to explore the relationship between accounting and decision making.

TL;DR: In this article, the authors analyse anti-corruption disclosures across a sample of 933 sustainability reports and show that the more a company is exposed to corruption, the less likely it appears to openly communicate its anticorruption engagement.

TL;DR: The UK's financial sector has been the subject of frauds and crisis during every decade since the 1970s as mentioned in this paper, and despite the failures, banking and auditing reforms continue to be grounded in neoliberal ideology and are unlikely to address the crisis.

TL;DR: This article introduced and employed Critical Muslim Intellectuals' (CMIs) methodological approaches and debates to discuss the issue of bank-interest/ribā in Islam, and built specifically on Fazlur...

TL;DR: In this article, the authors examine the British experiment with rail privatisation and how it has worked out economically and politically and examine the Network Rail subsidy regime, which enables train operators to achieve fictitious profitability without increased direct state support.

TL;DR: In this article, the adoption of the IAS/IFRS by the BRICs is examined in a three-dimensional framework (political, economic and cultural dimensions) to investigate the different aspects of BRIC adoption.

TL;DR: The authors used the tools of computational linguistics to analyze the qualitative part of annual reports of UK listed companies and found that the frequency of words associated with different language indicators is used to forecast future stock returns.

TL;DR: In this paper, the authors examined the impact of cross-border acquisitions on financial leverage of UK firms and found that exposure to foreign markets reduces the borrowing ability of acquiring firms especially when they choose targets from developing countries, and when they have no previous experience in foreign markets.

TL;DR: In this article, the authors evaluated the extent and nature of organisational change following the introduction of a new risk management system, enterprise risk management (ERM), and found that ERM was seen as an external driver to the change in the existing routines, which led to internal changes in new capital allocation routines.

TL;DR: In this article, the authors provide one of the first interpretive accounts of auditing in an African setting, focusing on the association between audit quality and a duty to report irregularities to an independent regula...

TL;DR: The authors argue that two successive UK Governments intervened in the market to protect the role of private finance in PFI, but whether such interventions represent value for taxpayers' money is a question for future research.

TL;DR: In this paper, the authors studied the effects of disclosure practices of Japanese IPO prospectuses on long-term stock performance and bid-ask spread, as a proxy for cost of capital, after a company is admitted to the stock exchange.

TL;DR: The authors argue that contemporary accounting is enveloped within a corroding political, economic and financial system that advances the interests of neoliberal elites and argue for an approach to corruption that goes beyond individual psychology to consider the systemic purposeful actions of dominant elites to protect and advance their interests.

TL;DR: In this paper, the authors examine the role of shareholders' associations in the participation of shareholders in private and public rituals and demonstrate that their participation plays a significant role in reducing conflict and maintaining harmony.

TL;DR: In this article, the authors discuss the real estate investment trust (REIT) business model and how it benefits from tax concessions and Fair Value Accounting (FVA) practices, and how these benefits can be exploited to undermine solvency, credit ratings and financial stability.

TL;DR: In this article, the authors used a political lens in considering the cause for the production of corruption and the role of political leadership, and used the notion of personalisation of power as advocated by Slater (2003) to portray how the adoption of neoliberalism ideology by an aspiring autocratic leader results in the weakening of the infrastructural power through three strategies: packing, rigging and circumventing.

TL;DR: In this paper, the authors focus on the interplay between securitization accounting and regulatory capital rules to discuss how the misalignment between these two sets of regulations offered banks the opportunity to engage in opportunistic behaviors and incented them to take on too much risk.

TL;DR: The impact of changes in accounting policies within the British railway industry, which has been almost completely neglected in the literature to date, has been discussed in this article, where the authors analyse the financial reporting of the railway infrastructure from 1992 to 2004: under state ownership, then as a listed company and finally as a not-for-dividend entity.

TL;DR: The authors examine the characteristics of firms that lobbied on the 2010 Exposure Draft (ED) on pensions and find that signalling influences the decision to lobby and examine preparer's position to two important proposals in the ED.