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
Fields of research
Qualifications
- Doctor of Philosophy, University of Adelaide
Research interests
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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.
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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).
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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
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
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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
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.
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.
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.
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
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.
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.
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
Funding
Current funding
Past funding
Supervision
Availability
- Professor Kathleen Herbohn is:
- Available for supervision
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Supervision history
Current supervision
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Doctor Philosophy
Sustainability at a Crossroad: Responsible Leadership in Australian Mining
Principal Advisor
Other advisors: Dr Peter Do, Professor Thomas Maak, Honorary Professor Nicola Pless
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Master Philosophy
Analyst Disagreement Collapse and Future Stock Price Crash Risk
Principal Advisor
Other advisors: Professor Peter Clarkson
Completed supervision
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2026
Doctor Philosophy
Corporate disclosure in the transition to a low-carbon economy
Principal Advisor
Other advisors: Professor Peter Clarkson
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2025
Master Philosophy
Firm Lifecycle, Corporate Sustainability Performance and Sustainability Disclosure
Principal Advisor
Other advisors: Professor Peter Clarkson
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2023
Doctor Philosophy
The Plain English Mandate and Ex ante Uncertainty: Evidence from Initial Public Offerings
Principal Advisor
Other advisors: Professor Peter Clarkson
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2023
Master Philosophy
Consequences of mandatory greenhouse gas emissions reporting regulation in Australia: An examination of firms' responses to the introduction of the National Greenhouse and Energy Reporting scheme
Principal Advisor
Other advisors: Professor Peter Clarkson
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2023
Doctor Philosophy
The Informational Consequences of the Mandated Public Disclosure of Tax Return Data: Evidence from the Legitimization of Voluntary Effective Tax Rate Disclosures
Principal Advisor
Other advisors: Professor Peter Clarkson
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2019
Doctor Philosophy
Carbon risk, proactive carbon responses and valuation effects
Principal Advisor
Other advisors: Professor Peter Clarkson
Media
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