Accounting Forum, Volume 48, Issue 2 (2024)

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Accounting Forum, Volume 48, Issue 2 (2024)

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Articles

Article
Knowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables
Agustín J. Sánchez-Medina, Mónica Ramos-Montesdeoca & Félix Blázquez-Santana
Pages: 201-224
Published online: 17 Nov 2022
AbstractforKnowing the accounting fraudster: the influence of individual anomie and displacement of responsibility and moral justification as mediating variables | Full Text | References | PDF (1.9 MB) | EPUB
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Article
Internal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures
Zhangfan Cao, Steven Xianglong Chen, Mengfei Jiang & Mengyuan Xiang
Pages: 225-250
Published online: 02 Dec 2022
AbstractforInternal control weakness and corporate employment decisions: evidence from SOX Section 404 disclosures | Full Text | References | PDF (2 MB) | EPUB | Supplemental
  • 1756 Views
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Open Access
Article
Employees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance
Ernesto Lopez-Valeiras, Jacobo Gomez-Conde, David Naranjo-Gil & Ricardo Malagueño
Pages: 251-278
Published online: 16 Nov 2022
AbstractforEmployees’ perception of management control systems as a threat: effects on deliberate ignorance and workplace deviance | Full Text | References | PDF (2.2 MB) | EPUB
  • 2604 Views
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Open Access
Article
Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack
Mohammad Namazi & Gholamreza Rezaei
Pages: 279-306
Published online: 22 Jan 2023
AbstractforModelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack | Full Text | References | PDF (2.4 MB) | EPUB | Supplemental
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Article
The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries
Vincent Tawiah & Teerooven Soobaroyen
Pages: 307-330
Published online: 07 Dec 2022
AbstractforThe relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries | Full Text | References | PDF (1.7 MB) | EPUB
  • 3353 Views
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Open Access
Article
UK public sector fiscal reporting: clear and contradictory
Elaine Stewart & Ciaran Connolly
Pages: 331-355
Published online: 09 Nov 2022
AbstractforUK public sector fiscal reporting: clear and contradictory | Full Text | References | PDF (1.9 MB) | EPUB
  • 882 Views
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Open Access
Article
Additional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary
Jens Heiling
Pages: 356-364
Published online: 22 Sep 2022
AbstractforAdditional thoughts on the implementation of the International Public Sector Accounting Standards in Europe – a commentary | Full Text | References | PDF (759.4 KB) | EPUB
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