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Professor Kathleen Herbohn
Professor

Kathleen Herbohn

Email: 
Phone: 
+61 7 334 68040

Overview

Background

Kathleen Herbohn is a Professor in financial accounting. She has a PhD from the University of Adelaide concerned with full cost environmental accounting by organisations managing multiple purpose natural resources. Kathleen's research is concerned with corporate social responsibility for issues such as climate change and tax transparency with a focus on how public data can be used in debt and equity markets to inform stakeholders about organisational performance. Her other research interests include the role of financial accounting in informing capital markets in areas of ambiguity (e.g. impairment, business and operating risk, biological assets) and the accounting profession.

Kathleen's publications have appeared in various journal including Accounting, Organizations and Society, The Journal of Business Finance and Accounting, The Journal of Business Ethics, Accounting and Finance Journal, The British Accounting Review, Accounting Research Journal and The Australian Accounting Review. She is also a co-author on the twelfth, thirteenth, fourteenth, fifteenth and sixteenth editions of the Issues in Financial Accounting textbook and an editor of a book published by Edward Elgar (Cheltenham, UK) on Sustainable Small-Scale Forestry: Socio-Economic Analysis.

Kathleen is currently a member of the Academic Advisory Panel of the Australian Accounting Standards Board and an Associate Editor of the Australian Accounting Review.

Availability

Professor Kathleen Herbohn is:
Available for supervision

Qualifications

  • Doctor of Philosophy, University of Adelaide

Research interests

  • Corporate Social Responsibility

    My key research interest is corporate social responsibility for issues such as climate change and tax transparency with a focus on how public data can be used in debt and equity markets to inform stakeholders about organisational performance.

  • Role of Financial Accounting in Capital Markets

    My other research interests include the role of financial accounting in informing capital markets in areas of ambiguity (e.g. impairment, business and operating risk, biological assets).

  • The Accounting Profession

    My other research interests include the role of job satisfaction, mentoring and the career progression by gender within the public accounting profession.

Works

Search Professor Kathleen Herbohn’s works on UQ eSpace

70 works between 1998 and 2026

1 - 20 of 70 works

2026

Other Outputs

Insights from the voluntary use of industry-based metrics for climate-related disclosures in Australia

Thai, 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

Insights from the voluntary use of industry-based metrics for climate-related disclosures in Australia

2026

Conference Publication

An analysis of Australian corporate climate transition disclosure

Huan, 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.

An analysis of Australian corporate climate transition disclosure

2026

Conference Publication

Value relevance of corporate climate transition disclosure

Huan, 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.

Value relevance of corporate climate transition disclosure

2026

Conference Publication

Computing, disclosing and assuring climate targets: Assurer-manager reciprocal comfort-giving and comfort-receiving

Xu, 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.

Computing, disclosing and assuring climate targets: Assurer-manager reciprocal comfort-giving and comfort-receiving

2025

Conference Publication

Industry metrics disclosures: What, why and how

Thai, 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.

Industry metrics disclosures: What, why and how

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.

Submission to the Inquiry into Greenwashing Re: Potential Impact of Greenwashing in Mandatory Climate-related Disclosures (AASB S2)

2025

Conference Publication

Legitimisation of voluntary effective tax rates

Lum, 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.

Legitimisation of voluntary effective tax rates

2025

Conference Publication

The Plain English Mandate and ex-ante uncertainty: Evidence from initial public offerings

Thai, 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.

The Plain English Mandate and ex-ante uncertainty: Evidence from initial public offerings

2025

Other Outputs

Corporate Behaviour & Climate-related Financial Disclosures – Phase 1

Herbohn, 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.

Corporate Behaviour & Climate-related Financial Disclosures – Phase 1

2024

Conference Publication

Computing, assuring and disclosing climate targets: assurer-manager reciprocal comfort-giving and comfort-receiving

Xu, 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.

Computing, assuring and disclosing climate targets: assurer-manager reciprocal comfort-giving and comfort-receiving

2024

Conference Publication

The Plain English Mandate and ex-ante uncertainty: evidence from initial public offerings

Thai, 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.

The Plain English Mandate and ex-ante uncertainty: evidence from initial public offerings

2024

Journal Article

The value relevance of a firm's carbon risk profile

Millar, 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

The value relevance of a firm's carbon risk profile

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

2023

Conference Publication

Insights and application of normative and empirical research in standard setting and accounting practice

Herbohn, 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.

Insights and application of normative and empirical research in standard setting and accounting practice

2022

Conference Publication

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

Clarkson, 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.

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

2022

Conference Publication

Evaluating the role of business and environmental non-profit organisations in climate policy formation

Rashidi, 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.

Evaluating the role of business and environmental non-profit organisations in climate policy formation

2022

Book Chapter

The state of climate change-related risk disclosures and the way forward

Herbohn, 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

The state of climate change-related risk disclosures and the way forward

2021

Conference Publication

Asset impairment announcements: the dual effects of relevance and credibility

Clarkson, 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.

Asset impairment announcements: the dual effects of relevance and credibility

2021

Conference Publication

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

Clarkson, 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.

Business strategy, carbon mitigation activities and investors' assessed emissions valuation penalty

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

Funding

Current funding

  • 2024 - 2027
    Corporate Behaviour & Climate-related Financial Disclosure
    Office of the Australian Accounting Standards Board
    Open grant
  • 2024 - 2029
    ARC Training Centre in Predictive Breeding for Agricultural Futures
    ARC Industrial Transformation Training Centres
    Open grant

Past funding

  • 2021 - 2022
    Do firms overpromise on their CSR commitments in IPOs?
    Accounting and Finance Association of Australia and New Zealand
    Open grant
  • 2021 - 2022
    The Role of Leading Indicators in the Transition to Net-Zero Emissions in Climate Sensitive Sectors
    Accounting and Finance Association of Australia and New Zealand
    Open grant
  • 2016 - 2017
    Carbon risk: A contemporary business challenge and the role of bank monitoring
    CPA Australia
    Open grant
  • 2015 - 2016
    The rise and demise of resources tax legislation in Australia
    Accounting and Finance Association of Australia and New Zealand
    Open grant
  • 2009
    Accounting and Reporting for Carbon: Opportunities Lost or a Brave New Future for Accountants?
    National Institute of Accountants Competitive Research Grants
    Open grant
  • 2006 - 2007
    Sustainability reporting in local governement: Systemic change or greenwash?
    Australian Society Certified Practising Accountans
    Open grant
  • 2001 - 2003
    Environmental reporting of forestry acativities and the development of financial and non-financial performance indicators
    UQ New Staff Research Start-Up Fund
    Open grant

Supervision

Availability

Professor Kathleen Herbohn is:
Available for supervision

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Supervision history

Current supervision

Completed supervision

Media

Enquiries

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