
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
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.
2013
Journal Article
Using a balanced scorecard to improve the management of natural resources: experiences from Baden-Wuerttemberg
Herbohn, Kathleen, Herbohn, John, Hartebrodt, Cristoph and Smith, Carl (2013). Using a balanced scorecard to improve the management of natural resources: experiences from Baden-Wuerttemberg. Society and Natural Resources, 26 (8), 865-882. doi: 10.1080/08941920.2012.719999
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.
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
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.
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
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).
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)).
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.
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
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.
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.
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.
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
2008
Other Outputs
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.
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.
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.
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
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.
2006
Journal Article
Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'
Herbohn, K. F. (2006). Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'. Australian Accounting Review, 16 (2), 62-76. doi: 10.1111/j.1835-2561.2006.tb00361.x
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
The Implications of Standardising ESG Disclosure: A focus on the Australian Mining Sector
Principal Advisor
Other advisors: Dr Peter Do, Professor Thomas Maak, Professor Nicola Pless
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Doctor Philosophy
A Longitudinal Investigation of the Big Four Banks Climate Change Narratives
Principal Advisor
Other advisors: Professor Peter Clarkson
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Master Philosophy
Corporate sustainability management, young life-cycle firms and regional economy
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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