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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

57 works between 1998 and 2023

21 - 40 of 57 works

2013

Conference Publication

Work-lifestyle choices in professional accountancy firms: The road to partnership

Gammie, E., Herbohn, K.F. and Whiting, R. (2013). Work-lifestyle choices in professional accountancy firms: The road to partnership. 2013 Asia-Pacific Inter-Disciplinary Research in Accounting (APIRA) Conference, Singapore, 26-28 July 2013.

Work-lifestyle choices in professional accountancy firms: The road to partnership

2012

Journal Article

Climate change policy in Australia: Organisational responses and influences

Herbohn, Kathleen, Dargusch, Paul and Herbohn, John (2012). Climate change policy in Australia: Organisational responses and influences. Australian Accounting Review, 22 (2), 208-222. doi: 10.1111/j.1835-2561.2012.00171.x

Climate change policy in Australia: Organisational responses and influences

2010

Journal Article

Women in accountancy: prospects for partnership

Gammie, Elizabeth, Herbohn, Kathleen and Whiting, Rosalind (2010). Women in accountancy: prospects for partnership. CA Magazine, 114 (1253), 79-81.

Women in accountancy: prospects for partnership

2010

Journal Article

Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?

Herbohn, Kathleen, Tutticci, Irene and Khor, Pui See (2010). Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?. Journal of Business Finance and Accounting, 37 (7-8), 763-798. doi: 10.1111/j.1468-5957.2010.02207.x

Changes in unrecognised deferred tax accruals from carry-forward losses: earnings management or signalling?

2010

Conference Publication

Missing pre-tax earnings benchmarks: Does the market care?

Herbohn, Kathleen, Tan, Johanan and Tutticci, Irene (2010). Missing pre-tax earnings benchmarks: Does the market care?. 2010 AFAANZ Conference, Christchurch, New Zealand, 4-6 July 2010. Carlton, VIC, Australia: Accounting and Finance Association of Australia and New Zealand (AFAANZ).

Missing pre-tax earnings benchmarks: Does the market care?

2010

Conference Publication

Implementing the fair value accounting in the agricultural sector: IAS41 and the comparability of corporate farm accounting practice in Australia, France and the UK

Elad, C. and Herbohn, K. F. (2010). Implementing the fair value accounting in the agricultural sector: IAS41 and the comparability of corporate farm accounting practice in Australia, France and the UK. Financial Reporting and Business Communication Conference : 14th Annual Conference, Bristol, UK, 1-2 July 2010. FARSIG website: British Accounting Association (Financial Accounting and Reporting Special Interest Group (FARSIG)).

Implementing the fair value accounting in the agricultural sector: IAS41 and the comparability of corporate farm accounting practice in Australia, France and the UK

2010

Book

Issues in financial accounting

Henderson, Scott, Peirson, Graham and Herbohn, Kathy (2010). Issues in financial accounting. 14th ed. ed. Frenchs Forest, NSW, Australia: Pearson Australia Group.

Issues in financial accounting

2009

Journal Article

Market's perception of deferred tax accruals

Chang, Cheryl, Herbohn, Kathleen and Tutticci, Irene (2009). Market's perception of deferred tax accruals. Accounting and Finance, 49 (4), 645-673. doi: 10.1111/j.1467-629X.2009.00307.x

Market's perception of deferred tax accruals

2009

Journal Article

A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards

Herbohn, K. (2009). A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards. Centralblatt fuer das Gesamte Forstwesen, 126 (1-2), 21-37.

A preliminary investigation of the reporting of forest assets under international financial reporting standards. Eine erste studie zur rechnungslegung forstwirtschaftlicher vermogenswerte nach internationalen rechnungslegungstandards

2009

Journal Article

Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations

Hartebrodt, C., Herbohn, K. F. and Herbohn, J. L. (2009). Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations. Allgemeine Forst- und Jagdzeitung (Journal for Forestry and Forest Science ), 180 (1-2), 22-35.

Multidimensional performance measurement systems – A promising approach for the management of enterprises and administrations in the forest sector? – Results of a case study in comparison with findings in US-American administrations

2008

Journal Article

IFRS: Irritating, frustrating and really silly?

Herbohn, K. F., Ke, Y. and Tutticci, I. (2008). IFRS: Irritating, frustrating and really silly?. Intheblack, 60-62.

IFRS: Irritating, frustrating and really silly?

2008

Journal Article

Auditor reporting and earnings management: Some additional evidence

Herbohn, K. and Ragunathan, V. (2008). Auditor reporting and earnings management: Some additional evidence. Accounting and Finance, 48 (4), 575-601. doi: 10.1111/j.1467-629x.2007.00256.x

Auditor reporting and earnings management: Some additional evidence

2008

Book

Sustainability reporting in local government: systemic change or greenwash?

Herbohn, Kathleen and Griffiths, Andrew (2008). Sustainability reporting in local government: systemic change or greenwash?. Melbourne, Australia: CPA Australia.

Sustainability reporting in local government: systemic change or greenwash?

2008

Book

Issues in Financial Accounting

Henderson, S., Peirson, G. and Herbohn, K. (2008). Issues in Financial Accounting. 13th ed. Frenchs Forest, N.S.W.: Pearson Education Australia.

Issues in Financial Accounting

2008

Conference Publication

Changes in unrecognised deferred tax accruals from carry-forward losses: Opportunism or signalling?

Herbohn, K., Tutticci, I. and Khor, P. S. (2008). Changes in unrecognised deferred tax accruals from carry-forward losses: Opportunism or signalling?. 2008 AFAANZ/IAAR Conference, Sydney, Australia, 6-8 July 2008. Sydney, Australia: The Accounting and Finance Association of Australia and New Zealand.

Changes in unrecognised deferred tax accruals from carry-forward losses: Opportunism or signalling?

2007

Journal Article

The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports

Herbohn, K. F., Ragunathan, V. and Garsden, R. (2007). The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports. Accounting and Finance, 47 (3), 473-493. doi: 10.1111/j.1467-629x.2007.00216.x

The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports

2007

Conference Publication

Non-Financial performance measures in the Black Forest

Hartebrodt, C., Herbohn, J. L. and Herbohn, K. F. (2007). Non-Financial performance measures in the Black Forest. Fifth Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, New Zealand, 8-10 July 2007.

Non-Financial performance measures in the Black Forest

2006

Book

Issues in Financial Accounting

Henderson, S., Peirson, G. and Herbohn, K. F. (2006). Issues in Financial Accounting. 12th ed. Frenchs Forest, NSW: Pearson Prentice-Hall.

Issues in Financial Accounting

2006

Conference Publication

The market's perception of the reliability of deferred tax accruals

Chang, Cheryl, Herbohn, Kathleen and Tutticci, Irene (2006). The market's perception of the reliability of deferred tax accruals. AFAANZ 2006 Annual Conference, Wellington, New Zealand, 2-4 July 2006. Melbourne, VIC Australia: AFAANZ.

The market's perception of the reliability of deferred tax accruals

2006

Journal Article

International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?

Herbohn, Kathleen F. and Herbohn, John L. (2006). International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?. Small-Scale Forest Economics, Management and Policy, 5 (2), 175-189. doi: 10.1007/s11842-006-0009-1

International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?

Funding

Current funding

  • 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

  • Doctor Philosophy

    A Longitudinal Investigation of the Big Four Banks Climate Change Narratives

    Principal Advisor

    Other advisors: Professor Peter Clarkson

  • Master Philosophy

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

    Principal Advisor

    Other advisors: Professor Peter Clarkson

Completed supervision

Media

Enquiries

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communications@uq.edu.au