Dr Kathy HERBOHN
Contact
Positions Held
Associate Professor in Accounting
Director, Coursework Research Programs
Academic Qualifications
| Degree |
Institution |
Field |
Year |
| PhD |
University of Adelaide |
Commerce |
2002 |
| BCom |
James Cook University |
Commerce |
1993 |
Memberships
- 1990 - present Associate of CPA Australia
- 1995 - present Accounting and Finance Association of Australia and New Zealand (AFAANZ)
- 1996 - present American Accounting Association (AAA)
Major Research Grants
| Year |
Title of Grant |
Granting Agency |
Amount |
| 2009 |
Accounting and Reporting for Carbon: Opportunities Lost or a Brave New Future for Accountants? |
National Institute of Accountants (NIA) |
8,000 |
| 2009 |
Joint investigator, The effects of gender and family structures on partnership prospects in accountancy public practice |
Institute of Chartered Accountants in Scotland |
£2000 |
| 2006 |
Joint investigator, Implementing fair value accounting in the agricultural sector: IAS 41 and the harmonisation of farm accounting practices in the UK, Frances and Australia |
2006 Institute of Chartered Accountants in Scotland. |
12,600 |
| 2005 |
Joint investigator, Dissemination of TBL reporting in the Queensland State Government: Systemic change or greenwash? |
CPA Australia - 2005 Public Sector Research Grant |
9,008 |
| 2004 |
Joint investigator, Additional Evidence on the Association Between Discretionary Accruals and Auditor Reporting |
AFAANZ Research Fund |
5,750 |
| 2001 |
Sole investigator, Financial and non-financial environmental performance reporting |
UQ New Staff Research Grant |
9,972 |
| 1999 |
Joint investigator Promotion of small-scale forestry |
Rural Industries Research and Development Corporation, Land and Water Resources Research and Development Corporation, Forest and Wood Products Research and Development Corporation, the National Heritage Trust and the Murray Darling Basin Commission |
15,084 |
| 1998 |
Joint investigator, Completion of book 'Sustainable small-scale forestry' (Edward Elgar) |
Co-operative Research Centre - Rainforest and Tropical Ecology Management |
30,000 |
| 1995 |
Joint Investigator, Staff turnover in Queensland public accounting firms |
Merit Research Grant |
2,900 |
| 1994 |
Sole Investigator, Accounting for forestry investments |
Merit Research Grant |
2,500 |
| 1992 |
Joint Investigator, The impact of AAS 25 on superannuation plans and their members |
Australian Association of Superannuation Funds |
7,500 |
Field of Current Research
| Title of Research Area |
Brief Description |
| TBL/sustainability reporting |
Investigation of the feasibility and outcomes from attempts to implement TBL or sustainability reporting. |
| Full cost environmental accounting |
Investigation of the feasibility of accounting and reporting systems that incorporate financial and non-financial data. |
| Auditor reporting |
Investigation of the information content of audit reports, and earnings management surrounding the release of modified audit reports. |
| Accounting for income tax |
Investigation of insights provided into earnings management via book to tax differences and the value relevance of reported tax assets and tax liabilities. |
| Accounting for biological assets |
Investigation of the impacts of accounting regulations on reporting entities with material holdings of biological assets on the domestic and international scene. |
Publications
Books And Monographs
- Henderson, S. Peirson, G. and Herbohn, K. (2008). Issues in Financial Accounting 13th edition. Pearson Australia Group: Frenchs Forest (NSW).
- Henderson, S. Peirson, G. and Herbohn, K. 2006. Issues in Financial Accounting 12th edition. Pearson Australia Group: Frenchs Forest (NSW).
- Harrison, S.R., Herbohn, J.L. and Herbohn, K.F. (Eds). 2000. Sustainable small scale forestry: Socio-economic analysis and policy. Edward Elgar (Cheltenham).
Book Chapters
- Herbohn, K.F., Harrison, S.R. and Herbohn, J.L. 2001. The inclusion of non-wood benefits in reporting systems of forest enterprises, Chapter 13, in S.R. Harrison, and J.L. Herbohn (Eds). Tropical small-scale forestry. Edward Elgar (Cheltenham).
- Herbohn, K.F., Harrison, S.R. and Herbohn, J.L. 2000. Reforestation progress and incentive schemes in Australia, Chapter 18, in S.R. Harrison, J.L. Herbohn and K.F. Herbohn (Eds). Sustainable small scale forestry: Socio-economic analysis and policy. Edward Elgar (Cheltenham).
- Herbohn, K.F. and Herbohn, J.L. 2000. Accounting and reporting of forest enterprises, Chapter 9, in S.R. Harrison, J.L. Herbohn and K.F. Herbohn (Eds). Sustainable small scale forestry: Socio-economic analysis and policy. Edward Elgar (Cheltenham).
- Herbohn, K.F., Peterson, R. and Herbohn, J.L. 2000. Accounting for Forestry Assets: Current Practice and Future Directions, Chapter 8 in P. Hill and R. Juchau (Eds). Agricultural accounting - perspectives and issues, 2nd edition. FBM, Wye College, Wye (U.K.)
Published Refereed Journal Articles
- Chang, C., Herbohn, K. and Tutticci, I. The Market's Perception of Deferred Tax Accruals Accounting and Finance (accepted April, 2009)
- Herbohn, K., 2009, A preliminary investigation of the reporting of forest assets under International Financial Reporting Standards, Austrian Journal of Forest Science, June, 126 (2) pp.21-37.
- Herbohn, K.F., and Raganuthan, V., 2008. Auditor reporting and earnings management: Some additional evidence, Accounting and Finance, 48(4), pp.575-602.
- Herbohn, K.F., Raganuthan, V. and R. Garsden, 2007. The horse has bolted: Revisiting the market reaction to going concern modifications of audit reports, Accounting and Finance, 47(3), pp.473-493.
- Herbohn, K.F., and Raganuthan, V., Auditor reporting and earnings management: Some additional evidence, Accounting and Finance (in press, accepted October 2007)
- Herbohn, K.F. 2006. Accounting for SGARAs: A stocktake of accounting practice before convergence, Australian Accounting Review, 16(2): 63-77.
- Herbohn, K.F. 2005. A Full cost environmental accounting experiment, Accounting, Organizations and Society, August, pp. 519-536.
- Herbohn, K.F., 2005. Job satisfaction dimensions in public accounting practice, Accounting Research Journal, 18(2): 63-82.
- Herbohn, K.F., 2004. Informal mentoring relationships and the career processes of public accountants, The British Accounting Review, 36(4), 369-93.
- Herbohn, K.F., and Henderson, M.S. 2002. Forestry managers' perceptions of the feasibility of incorporating non-market value estimates into financial environmental reporting, Economic Analysis and Policy, 32(2), pp.131-153.
- Herbohn, K.F., & Herbohn, J.L. 1999. Accounting for forests in social, economic and political contexts. Accounting Forum, 23, 4, pp.408-440.
- Herbohn, K.F., Herbohn, J. L., & Peterson, R. 1998. Accounting for forestry assets, Australian Accounting Review, 8(1), pp. 54-66.
- Pope, P.J. & Herbohn, K.F. 1996. An investigation of the relationship between operational flexibility and firm size, capital intensity, age and industry sector. Accounting and Business Review, 3(1): 19-48.
- Herbohn, K.F. & Buchan, M. 1995. An investigation of the impact of AAS 25 on superannuation plans and their members, Accounting Research Journal, 8(2): 4-18.
Interdisciplinary
- Herbohn, K.F., & Herbohn, J.L. (in press). International Accounting Standard (IAS) 41: What are the implications for reporting forest assets?, Small-Scale Forest Economics, Management and Policy, 5(2).
- Herbohn, K.F., Harrison, S.R., & Herbohn, J.L. 2000. Lessons from small-scale forestry initiatives in Australia: The effective integration of environmental and commercial values. Forest Ecology and Management, 128 (3), pp.227-240.
- Herbohn, K.F., Herbohn, J.L. & Harrison, S.R. 2000. An alternative approach to accounting for natural resources: The case of multi-purpose forestry in Australia. Society and Natural Resources Journal, 13, 7, pp.1-21
- Herbohn, K.F., & Herbohn, J.L. 1998. Accounting for forestry assets: The development of an Australian policy. Journal of Australian Forestry, 61 (3), pp.220-225.
Professional Journals
- Herbohn, K.F., Ke, Y. and Tutticci, I. 2008. IFRS: Irritating, frustrating and really silly?, INTHEBLACK, October, pp.60-62.
Research Reports
- Elad, C. and K. Herbohn 2009. Implementing fair value accounting in the agricultural sector, Research report, Institute of Chartered Accountants in Scotland: Edinburgh
- Herbohn, K.F. and Griffiths, A. 2008. Sustainability reporting in Local Government: Systemic change or greenwash? Research Report, CPA Australia: Melbourne.
Research Interests
Academic Cluster
Accounting and Accountability
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