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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

58 works between 1998 and 2024

1 - 20 of 58 works

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

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

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.

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

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.

The relation between board ethnic diversity, CEO power and corporate social responsibility: Evidence from Australia

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.

The credibility of the big four Australian banks' management of climate change risk exposure

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).

The value relevance of a firm's carbon profile

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

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.

The implicity assurance of carbon risk by banks

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.

Issues in financial accounting

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.

Carbon risk: A contemporary business challenge and the role of bank monitoring

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

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.

Issues in financial accounting

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

  • Master Philosophy

    Corporate sustainability management, young life-cycle firms and regional economy

    Principal Advisor

    Other advisors: Professor Peter Clarkson

  • Doctor Philosophy

    A Longitudinal Investigation of the Big Four Banks Climate Change Narratives

    Principal Advisor

    Other advisors: Professor Peter Clarkson

Completed supervision

Media

Enquiries

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communications@uq.edu.au