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2023

Journal Article

The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility

Do, Truc (Peter) and Herbohn, Kathleen (2023). The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility. Accounting and Finance, 64 (1), 575-605. doi: 10.1111/acfi.13155

The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibility

2020

Journal Article

The relationship between a firm's information environment and its cash holding decision

Clarkson, Peter, Gao, Ru and Herbohn, Kathleen (2020). The relationship between a firm's information environment and its cash holding decision. Journal of Contemporary Accounting and Economics, 16 (2) 100201, 100201. doi: 10.1016/j.jcae.2020.100201

The relationship between a firm's information environment and its cash holding decision

2017

Journal Article

Evidence on whether banks consider carbon risk in their lending decisions

Herbohn, Kathleen, Gao, Ru and Clarkson, Peter (2017). Evidence on whether banks consider carbon risk in their lending decisions. Journal of Business Ethics, 158 (1), 1-21. doi: 10.1007/s10551-017-3711-3

Evidence on whether banks consider carbon risk in their lending decisions

2016

Journal Article

Carbon risk, carbon risk awareness and the cost of debt financing

Jung, Juhyun, Herbohn, Kathleen and Clarkson, Peter (2016). Carbon risk, carbon risk awareness and the cost of debt financing. Journal of Business Ethics, 150 (4), 1151-1171. doi: 10.1007/s10551-016-3207-6

Carbon risk, carbon risk awareness and the cost of debt financing

2016

Journal Article

The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures

Herbohn, Kathleen, Tutticci, Irene and Tan, Zhi (2016). The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures. Journal of Business Finance and Accounting, 43 (1-2), 31-65. doi: 10.1111/jbfa.12181

The market response to beating after-tax earnings targets revisited using analysts' pre-tax earnings forecasts and concurrent tax note disclosures

2014

Journal Article

Corporate social responsibility: the link between sustainability disclosure and sustainability performance

Herbohn, Kathleen, Walker, Julie and Loo, Huay Yien Monica (2014). Corporate social responsibility: the link between sustainability disclosure and sustainability performance. Abacus, 50 (4), 422-459. doi: 10.1111/abac.12036

Corporate social responsibility: the link between sustainability disclosure and sustainability performance

2014

Journal Article

Women and the prospects for partnership in professional accountancy firms

Whiting, Rosalind H., Gammie, Elizabeth and Herbohn, Kathleen (2014). Women and the prospects for partnership in professional accountancy firms. Accounting and Finance, 55 (2), 575-605. doi: 10.1111/acfi.12066

Women and the prospects for partnership in professional accountancy firms

2013

Journal Article

Using a balanced scorecard to improve the management of natural resources: experiences from Baden-Wuerttemberg

Herbohn, Kathleen, Herbohn, John, Hartebrodt, Cristoph and Smith, Carl (2013). Using a balanced scorecard to improve the management of natural resources: experiences from Baden-Wuerttemberg. Society and Natural Resources, 26 (8), 865-882. doi: 10.1080/08941920.2012.719999

Using a balanced scorecard to improve the management of natural resources: experiences from Baden-Wuerttemberg

2012

Journal Article

Climate change policy in Australia: Organisational responses and influences

Herbohn, Kathleen, Dargusch, Paul and Herbohn, John (2012). Climate change policy in Australia: Organisational responses and influences. Australian Accounting Review, 22 (2), 208-222. doi: 10.1111/j.1835-2561.2012.00171.x

Climate change policy in Australia: Organisational responses and influences

2010

Journal Article

Women in accountancy: prospects for partnership

Gammie, Elizabeth, Herbohn, Kathleen and Whiting, Rosalind (2010). Women in accountancy: prospects for partnership. CA Magazine, 114 (1253), 79-81.

Women in accountancy: prospects for partnership

2010

Journal Article

Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?

Herbohn, Kathleen, Tutticci, Irene and Khor, Pui See (2010). Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?. Journal of Business Finance and Accounting, 37 (7-8), 763-798. doi: 10.1111/j.1468-5957.2010.02207.x

Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?

2009

Journal Article

Market's perception of deferred tax accruals

Chang, Cheryl, Herbohn, Kathleen and Tutticci, Irene (2009). Market's perception of deferred tax accruals. Accounting and Finance, 49 (4), 645-673. doi: 10.1111/j.1467-629X.2009.00307.x

Market's perception of deferred tax accruals

2009

Journal Article

A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards

Herbohn, K. (2009). A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards. Centralblatt fuer das Gesamte Forstwesen, 126 (1-2), 21-37.

A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards

2009

Journal Article

Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations

Hartebrodt, C., Herbohn, K. F. and Herbohn, J. L. (2009). Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations. Allgemeine Forst- und Jagdzeitung (Journal for Forestry and Forest Science ), 180 (1-2), 22-35.

Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations

2008

Journal Article

IFRS: Irritating, frustrating and really silly?

Herbohn, K. F., Ke, Y. and Tutticci, I. (2008). IFRS: Irritating, frustrating and really silly?. Intheblack, 60-62.

IFRS: Irritating, frustrating and really silly?

2008

Journal Article

Auditor reporting and earnings management: Some additional evidence

Herbohn, K. and Ragunathan, V. (2008). Auditor reporting and earnings management: Some additional evidence. Accounting and Finance, 48 (4), 575-601. doi: 10.1111/j.1467-629x.2007.00256.x

Auditor reporting and earnings management: Some additional evidence

2007

Journal Article

The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports

Herbohn, K. F., Ragunathan, V. and Garsden, R. (2007). The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports. Accounting and Finance, 47 (3), 473-493. doi: 10.1111/j.1467-629x.2007.00216.x

The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports

2006

Journal Article

International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?

Herbohn, Kathleen F. and Herbohn, John L. (2006). International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?. Small-Scale Forest Economics, Management and Policy, 5 (2), 175-189. doi: 10.1007/s11842-006-0009-1

International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?

2006

Journal Article

Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'

Herbohn, K. F. (2006). Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'. Australian Accounting Review, 16 (2), 62-76. doi: 10.1111/j.1835-2561.2006.tb00361.x

Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'

2005

Journal Article

A full cost environmental accounting experiment

Herbohn, Kathleen (2005). A full cost environmental accounting experiment. Accounting Organizations And Society, 30 (6), 519-536. doi: 10.1016/j.aos.2005.01.001

A full cost environmental accounting experiment