Showing papers in "Accounting Forum in 2018"

TL;DR: In this article, the authors evaluate Transnational Corporations' (TNCs) compliance with the Global Reporting Initiative (GRI)'s "labour" and "human rights" reporting guidelines and examine how successful the GRI has been in enhancing comparability and transparency.

TL;DR: In this paper, the authors adopt a normative approach to develop a dynamic form of corporate reporting designed to deal with the threat posed by mass extinction of species, and propose a reporting framework for dealing with mass extinction.

TL;DR: The International Integrated Reporting ( ) Framework (2013) identified providers of financial capital as its primary users as discussed by the authors, however, despite institutional-level support for, the interviews reveal that its usefulness to fund managers and equity analysts is low.

TL;DR: In this paper, the authors examined the relationship between the effectiveness of corporate governance mechanisms and elitist interventions and identified three groups, namely, political, cultural and religious, and investigated how they shape the legitimacy and effectiveness of the institutional drivers of Corporate Governance in Nigeria.

TL;DR: In this paper, the authors examined the link between networked governance (the activities of NGOs and the media) and the anti-bribery disclosures of two global telecommunication companies.

TL;DR: In this paper, a theoretical framework is developed to provide an explanation of GHG emissions reporting by MNCs, which combines institutional theory with the notion of MNC typology from International Business.

TL;DR: In this article, the intersection between accountability policies and anti-corruption measures is explored, and the authors identify the highly fungible character of the emanant cycles of Western-driven corruption discourses, and indicate their consequences in Tunisia.

TL;DR: In this paper, the authors explore why local NGOs in the Niger Delta integrate dialogic action and accounts into their campaigns to protect the human, economic and environmental rights of indigenous communities.

TL;DR: In this paper, a case study examines why stand-alone Corporate Social Responsibility (CSR) reporting has been initiated in a Chinese state-owned enterprise (SOE) and provides a nuanced multi-level institutional analysis of the drivers underlying the initiation of CSR reporting within the case examined.

TL;DR: In this article, the authors focus on narrative disclosures relating to human capita, and present a new emphasis on narrative disclosure relating to the human capita of an organization's human capital, in order to place a value on the human capital.

TL;DR: In this paper, the authors investigate if agency theory effectively explains agency conflict in the context of a developing country namely, Pakistan and find that there is no variation in risk preferences of principals (minority shareholders) and agents (majority shareholders).

TL;DR: In this article, the extent of compliance with accounting disclosure requirements relating to provisions for decommissioning costs by oil and gas companies was examined and the views of stakeholders on the reporting practices of these companies were investigated.

TL;DR: In this article, a specific episode of corruption relative to the awarding of government contracts for big events, such as the celebration of the 150th anniversary of Italian unification, is described, which suggests the need for enabling a democratic control and constructing a public ethics for the common good.

TL;DR: In this article, an overall post-implementation assessment of International Financial Reporting Standards (IFRS) adoption relative to the European Union's (EU) fundamental goal of sustainable development is provided.

TL;DR: In this article, financial reporting is an important aspect of not-for-profit organizations' discharge of accountability, particularly for donations and funding, and yet not all NPO financial reporting lacks accountability.

TL;DR: In this article, the authors provide the first analysis of the characteristics of charities voluntarily disclosing details of serious inferences about the charities' practices, using a novel dataset, which is used by the authors of this paper.

TL;DR: In this article, the authors argue that the creation of financial value for nature is not the only problem that needs to be addressed in environmental problems, but rather a rapid proliferation of mechanisms for creating financial value of nature.

TL;DR: The scope of biodiversity accounting has continued to grow in recent years as discussed by the authors, and this has attracted the attention of researchers that have mostly explored biodiversity accounting in the corporate contex....

TL;DR: In this article, rhetorical appeals to logic, credibility and emotion in framing accrual accounting for good governance and anti-corruption are discussed. But their focus is on the use of emotion and logic.

TL;DR: The authors developed an analyst information intermediation model, illustrating how soft information changes through analyst acquisition, processing and disclosure of information, using Bourdieu's ideas of habitus, field and capital.

TL;DR: In this paper, the authors highlight the importance of not losing sight of the nation state as an important player in the transnational governance arena, especially in the case of indirect influences of the US's decision to delay IFRS convergence.

TL;DR: It has now been over a decade since the financial crisis 2007-08 that was brought on in particular by unscrupulous banking practices, including those linked to fraud and corruption as discussed by the authors.

TL;DR: In this article, the authors explore how audit committees (ACs) oversee risk management in UK Higher Education Institutions (HEIs), using semi-structured interviews, attendance at AC meetings and documentary analysis.

TL;DR: In this paper, the authors employ a three-fold accountabi... approach to understand accountability processes and practices within Muslim non-governmental organizations. But they focus on the accountability process and practices of non-profits.

TL;DR: In this paper, the credibility of information disclosed by public organizations in terms of sustainable development is evaluated based on a qualitative analysis of the sustainable development content of annual management reports disclosed by 113 ministries and public bodies in the province of Quebec, Canada.

TL;DR: This paper explored photographs drawn from the Korean Association for Government Accounting (KAGA) to illustrate how social actors used physical artefacts and argued that the use of photographs as a methodology provides a deeper insight into the cultural and social meanings of physical objects open to multiple interpretations by both the author and the reader.

TL;DR: In this paper, the authors examine the impact of proprietary and agency cost motives on segment disclosure quality and quantity and how the adoption of the principle IFRS 8 affects this impact, and find that proprietary costs are a particularly relevant reason for providing lower segment disclosure.

TL;DR: In this article, the authors investigated the extent to which capital is at risk from decarbonising value chains and found that it is difficult to decouple carbon emissions from GDP growth.

TL;DR: Using the theory of conceptualisation of metaphor, this paper analyzed the imagery created by accounting metaphors of The Love Song of J. Alfred Prufrock and applied a typology of metaphors.

TL;DR: This article found that 96% of charities filing accounts with the Charity Commission for England and Wales have been asked since 2014 whether their accounts are qualified, and only 6% of them were found to be qualified.