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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

41 - 58 of 58 works

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?

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

Accounting for SGARAs: A stocktake of accounting practice before compliance with AASB141 'Agriculture'

2005

Conference Publication

International accounting standards: How adequately are forest assets reported in the balance sheet and income statement?

Herbohn, K. F. (2005). International accounting standards: How adequately are forest assets reported in the balance sheet and income statement?. XXII International Union of Forest Research Organisations (IUFRO) World Congress, Brisbane, 8-13 August, 2005. UK: Commonwealth Forestry Association.

International accounting standards: How adequately are forest assets reported in the balance sheet and income statement?

2005

Journal Article

A full cost environmental accounting experiment

Herbohn, Kathleen (2005). A full cost environmental accounting experiment. Accounting Organizations And Society, 30 (6), 519-536. doi: 10.1016/j.aos.2005.01.001

A full cost environmental accounting experiment

2005

Conference Publication

Stock market reaction to modified audit reports

Herbohn, K. F., Ragunathan, V. and Garsden, R. J. (2005). Stock market reaction to modified audit reports. AFAANZ 2005 Conference, Melbourne, 3-5 July, 2005. Melbourne, Vic: AFAANZ.

Stock market reaction to modified audit reports

2005

Journal Article

Job satisfaction dimensions in public accounting practice

Herbohn, K. F. (2005). Job satisfaction dimensions in public accounting practice. Accounting Research Journal, 18 (2), 63-82. doi: 10.1108/10309610580000676

Job satisfaction dimensions in public accounting practice

2004

Journal Article

Informal mentoring relationships and the career processes of public accountants

Herbohn, K. (2004). Informal mentoring relationships and the career processes of public accountants. The British Accounting Review, 36 (4), 369-393. doi: 10.1016/j.bar.2004.05.002

Informal mentoring relationships and the career processes of public accountants

2002

Journal Article

Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting

Herbohn, Kathleen F. and Henderson, Scott (2002). Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting. Economic Analysis and Policy, 32 (2), 131-153.

Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting

2002

Journal Article

Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting

Herbohn, Kathleen and Henderson, Scott (2002). Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting. Economic Analysis and Policy, 32 (2), 131-153. doi: 10.1016/S0313-5926(02)50022-9

Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting

2001

Edited Outputs

Developing Policies to Encourage Small-Scale Forestry

J. L. Herbohn, S.R. Harrison, K. F. Herbohn and D. B. Smorfitt eds. (2001). Developing Policies to Encourage Small-Scale Forestry. Developing Policies to Encourage Small-Scale Forestry: The 10th International Symposium held by IUFRO Research Group 3.08, Kuranda, 9-13 January, 2000. Brisbane: The University of Queensland.

Developing Policies to Encourage Small-Scale Forestry

2001

Book Chapter

The Inclusion of Non-Wood Benefits in Reporting Systems of Forest Enterprise

Herbohn, K. F., Harrison, S.R. and Herbohn, J. L. (2001). The Inclusion of Non-Wood Benefits in Reporting Systems of Forest Enterprise. Sustainable Farm Forestry in the Tropics: Social and Economic Analysis and Policy. (pp. 161-176) edited by S.R. Harrison and J.L. Herbohn. UK: Edward Elgar.

The Inclusion of Non-Wood Benefits in Reporting Systems of Forest Enterprise

2001

Conference Publication

Encouraging Greater Participation in Farm Forestry and the Role of Socio-Economic Research

Herbohn, John L., Harrison, Steve R. and Herbohn, Kathleen F. (2001). Encouraging Greater Participation in Farm Forestry and the Role of Socio-Economic Research. Developing Policies to Encourage Small-Scale Forestry: the 10th International Symposium held by IUFRO Research Group 3.08, Kuranda, 9-13 January 2000. Brisbane: The University of Queensland.

Encouraging Greater Participation in Farm Forestry and the Role of Socio-Economic Research

2000

Book Chapter

Reforestation progress and forestry incentive schemes in Australia

Herbohn, K. F., Harrison, S. R. and Herbohn, J. L. (2000). Reforestation progress and forestry incentive schemes in Australia. Sustainable small-scale forestry: Socio-economic analysis and policy. (pp. 215-224) edited by S. R. Harrison, J. L. Herbohn and K. F. Herbohn. Cheltenham, UK: Edward Elgar.

Reforestation progress and forestry incentive schemes in Australia

2000

Book Chapter

New horizons in sustainable small-scale foresting

Harrison, S. R., Herbohn, J. F. and Herbohn, K. F. (2000). New horizons in sustainable small-scale foresting. Sustainable small-scale forestry: Socio-economic analysis and policy. (pp. 227-242) edited by S. R. Harrison, J. L. Herbohn and K. F. Herbohn. Cheltenham, UK: Edward Elgar.

New horizons in sustainable small-scale foresting

2000

Journal Article

Lessons from small-scale forestry initiatives in Australia: The effective integration of environmental and commercial values

Herbohn, Kathleen F., Harrison, Steve R. and Herbohn, John L. (2000). Lessons from small-scale forestry initiatives in Australia: The effective integration of environmental and commercial values. Forest Ecology and Management, 128 (3), 227-240. doi: 10.1016/S0378-1127(99)00137-1

Lessons from small-scale forestry initiatives in Australia: The effective integration of environmental and commercial values

2000

Journal Article

An alternative approach to accounting for natural resources: The case of multipurpose forestry in Australia

Herbohn, Kathleen F., Harrison, Steve R. and Herbohn, John L. (2000). An alternative approach to accounting for natural resources: The case of multipurpose forestry in Australia. Society & Natural Resources, 13 (7), 663-683. doi: 10.1080/08941920050121936

An alternative approach to accounting for natural resources: The case of multipurpose forestry in Australia

1998

Journal Article

Accounting for forestry assets: Current practice and future directions

Herbohn, Kathleen F., Peterson, Ronald and Herbohn, John L. (1998). Accounting for forestry assets: Current practice and future directions. Australian Accounting Review, 8 (15), 54-66. doi: 10.1111/j.1835-2561.1998.tb00080.x

Accounting for forestry assets: Current practice and future directions

1998

Journal Article

Accounting for forestry assets: The development of an Australian policy

Herbohn, Kathleen F. and Herbohn, John L. (1998). Accounting for forestry assets: The development of an Australian policy. Australian Forestry, 61 (3), 220-225. doi: 10.1080/00049158.1998.10674744

Accounting for forestry assets: The development of an Australian policy

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

Completed supervision

Media

Enquiries

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