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
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. 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
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.
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
2019
Conference Publication
The relation between board ethnic diversity, CEO power and corporate social responsibility: Evidence from Australia
Do, T. and Herbohn, K. (2019). The relation between board ethnic diversity, CEO power and corporate social responsibility: Evidence from Australia. 2019 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Brisbane, QLD, Australia, 7-9 July 2019.
2019
Conference Publication
The credibility of the big four Australian banks' management of climate change risk exposure
Herbohn., K. and Clarkson, P.M. (2019). The credibility of the big four Australian banks' management of climate change risk exposure. 9th Asia-Pacific Inter-Disciplinary (APIRA) Conference, Auckland, New Zealand, 1 - 3 July 2019.
2019
Conference Publication
The value relevance of a firm's carbon profile
Millar, I., Clarkson, P.M. and Herbohn, K. (2019). The value relevance of a firm's carbon profile. Hawaii Accounting Research Conference (HARC), Honolulu, Hawai'i, 2-5 January 2019. Honolulu, Hawai'i: University of Hawai’i at Mānoa (UHM).
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
2017
Conference Publication
The implicity assurance of carbon risk by banks
Herbohn, K., Gao, T. and Clarkson, P.M. (2017). The implicity assurance of carbon risk by banks. 2017 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Adelaide, SA, Australia, 2-4 July 2017.
2017
Book
Issues in financial accounting
Henderson, Scott, Peirson, Graham, Herbohn, Kathy, Artiach, Tracy and Howieson, Bryan (2017). Issues in financial accounting. 16th ed. Frenchs Forest, NSW, Australia: Pearson Australia.
2016
Conference Publication
Carbon risk: A contemporary business challenge and the role of bank monitoring
Herbohn, K. , Gao, T. and Clarkson, P.M. (2016). Carbon risk: A contemporary business challenge and the role of bank monitoring. 8th Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA 2016) , Melbourne, VIC, Australia, 13-15 July 2016.
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
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
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
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
2014
Book
Issues in financial accounting
Henderson, Scott, Peirson, Graham, Herbohn, Kathy, Artiach, Tracy and Howieson, Bryan (2014). Issues in financial accounting. 15th ed. Frenchs Forest, Australia: Pearson Australia.
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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Master Philosophy
Corporate sustainability management, young life-cycle firms and regional economy
Principal Advisor
Other advisors: Professor Peter Clarkson
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Doctor Philosophy
A Longitudinal Investigation of the Big Four Banks Climate Change Narratives
Principal Advisor
Other advisors: Professor Peter Clarkson
Completed supervision
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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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