
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
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
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
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.
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
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.
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
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
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.
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
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.
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.
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.
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.
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.
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
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
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
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
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
Sustainability at a Crossroad: Responsible Leadership in Australian Mining
Principal Advisor
Other advisors: Dr Peter Do, Professor Thomas Maak, Honorary 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
Firm Lifecycle, Corporate Sustainability Performance and Sustainability Disclosure
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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