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2026 Other Outputs Insights from the voluntary use of industry-based metrics for climate-related disclosures in AustraliaThai, Kevin, Herbohn, Kathleen and Xu, Yang (2026). Insights from the voluntary use of industry-based metrics for climate-related disclosures in Australia. Melbourne, VIC, Australia: Chartered Accountants of Australian and New Zealand (CA ANZ). doi: 10.2139/ssrn.7351878 |
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2026 Conference Publication An analysis of Australian corporate climate transition disclosureHuan, Harvey (Haowei), Clarkson, Peter and Herbohn, Kathleen (2026). An analysis of Australian corporate climate transition disclosure. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 5-7 July. |
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2026 Conference Publication Value relevance of corporate climate transition disclosureHuan, Harvey (Haowei), Clarkson, Peter and Herbohn, Kathleen (2026). Value relevance of corporate climate transition disclosure. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference., Melbourne, 5-7 July, 2026. |
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2026 Conference Publication Computing, disclosing and assuring climate targets: Assurer-manager reciprocal comfort-giving and comfort-receivingXu, Yang, Herbohn, Kathleen, Brennan, Niamh and Thai, Kevin (2026). Computing, disclosing and assuring climate targets: Assurer-manager reciprocal comfort-giving and comfort-receiving. Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Adelaide, SA, Australia, 2-4 July 2025. |
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2025 Conference Publication Industry metrics disclosures: What, why and howThai, Kevin and Herbohn, Kathleen (2025). Industry metrics disclosures: What, why and how. The Australian Accounting Standards Board (AASB) Sustainability Forum, Melbourne, VIC, Australia, 18 November, 2025. |
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2025 Other Outputs Submission to the Inquiry into Greenwashing Re: Potential Impact of Greenwashing in Mandatory Climate-related Disclosures (AASB S2)Wade, Belinda, Herbohn, Kath, Rekker, Saphira and MacInnes, Sarah (2025). Submission to the Inquiry into Greenwashing Re: Potential Impact of Greenwashing in Mandatory Climate-related Disclosures (AASB S2). 36. Business School, The University of Queensland, Brisbane. |
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2025 Conference Publication Legitimisation of voluntary effective tax ratesLum, Pei-Jia, Clarkson, Peter and Herbohn, Kathleen (2025). Legitimisation of voluntary effective tax rates. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Brisbane, QLD, Australia, 6-8 July 2025. |
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2025 Conference Publication The Plain English Mandate and ex-ante uncertainty: Evidence from initial public offeringsThai, Kevin, Clarkson, Peter and Herbohn, Kathleen (2025). The Plain English Mandate and ex-ante uncertainty: Evidence from initial public offerings. Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Brisbane, QLD, Australia, 6-8 July 2025. |
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2025 Other Outputs Corporate Behaviour & Climate-related Financial Disclosures – Phase 1Herbohn, Kathleen, Wade, Belinda, Jain, Ankit, Rekker, Saphira and Turner, Michael (2025). Corporate Behaviour & Climate-related Financial Disclosures – Phase 1. Brisbane, QLD Australia: The University of Queensland. |
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2024 Conference Publication Computing, assuring and disclosing climate targets: assurer-manager reciprocal comfort-giving and comfort-receivingXu, Yang, Herbohn, Kathleen, Brennan, Niamh and Thai, Kevin (2024). Computing, assuring and disclosing climate targets: assurer-manager reciprocal comfort-giving and comfort-receiving. International corporate governance conference: CSR, the economy and financial markets, Cardiff, United Kingdom, 7-8 November 2024. |
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2024 Conference Publication The Plain English Mandate and ex-ante uncertainty: evidence from initial public offeringsThai, Kevin, Clarkson, Peter and Herbohn, Kathleen (2024). The Plain English Mandate and ex-ante uncertainty: evidence from initial public offerings. Deakin University and Accounting Business and Research (ABR) Journal Conference, Melbourne, VIC Australia, 23-25 October 2024. |
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2024 Journal Article The value relevance of a firm's carbon risk profileMillar, Ingrid, Clarkson, Peter and Herbohn, Kathleen (2024). The value relevance of a firm's carbon risk profile. Abacus, 61 (3), 555-601. doi: 10.1111/abac.12344 |
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2023 Journal Article The impact of board ethnic diversity and Chief Executive Officer role on corporate social responsibilityDo, 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 |
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2023 Conference Publication Insights and application of normative and empirical research in standard setting and accounting practiceHerbohn, Kathleen (2023). Insights and application of normative and empirical research in standard setting and accounting practice. The Australian Accounting Standards Board (AASB) Dialogue Series, Webinar (online), 28 July 2023. |
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2022 Conference Publication Business strategy, carbon mitigation activities and investors' assessed emissions valuation penaltyClarkson, P.M., Herbohn, K. and Zou, Y. (2022). Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty. 2022 Accounting and Finance Association of Australia and New Zealand (AFAANZ Conference), Melbourne, VIC, Australia, 4-6 July 2022. |
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2022 Conference Publication Evaluating the role of business and environmental non-profit organisations in climate policy formationRashidi, P. and Herbohn, K. (2022). Evaluating the role of business and environmental non-profit organisations in climate policy formation. Australian International Political Economy Network (AIPEN) Workshop, St Lucia, QLD, Australia, 3-4 February 2022. |
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2022 Book Chapter The state of climate change-related risk disclosures and the way forwardHerbohn, Kathleen, Clarkson, Peter and Wallis, Mark (2022). The state of climate change-related risk disclosures and the way forward. Handbook of accounting and sustainability. (pp. 343-364) edited by Carol Adams. Cheltenham, United Kingdom: Edward Elgar Publishing. doi: 10.4337/9781800373518.00029 |
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2021 Conference Publication Asset impairment announcements: the dual effects of relevance and credibilityClarkson, P. M., Herbohn, K., Jain, A. and Liu, J. (2021). Asset impairment announcements: the dual effects of relevance and credibility. 2021 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Virtual, 5-7 July 2021. |
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2021 Conference Publication Business strategy, carbon mitigation activities and investors' assessed emissions valuation penaltyClarkson, P.M., Herbohn, K. and Zou, Y. (2021). Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty. Virtual Congress of the European Accounting Association (EAA), Virtual Congress, 26-28 May 2021. |
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2020 Journal Article The relationship between a firm's information environment and its cash holding decisionClarkson, 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 |
