Associate Professor Kathy Herbohn
Kathy Herbohn
Reader/Associate Professor in Accounting
  • PhD, Commerce (University of Adelaide)
  • BCom, Commerce (James Cook University)
+61 7 334 68040
Room 427, Colin Clark Building, St. Lucia Campus

    Kathleen's research interests include earnings management, auditor reporting, non-financial performance indicators, and issues in accounting for biological assets and income tax.

    Kathleen Herbohn is a lecturer 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 other research interests include earnings management, auditor reporting, accounting for income taxes and accounting for biological assets.

    Kathleen is a co-author on the twelfth edition 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.

    Her publications have appeared in various journal including Accounting, Organizations and Society, The British Accounting Review, Accounting Research Journal and The Australian Accounting Review. Kathleen has previously been a staff member at James Cook University.

    Research interests

    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.
    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.
    Auditor reporting
    Investigation of the information content of audit reports, and earnings management surrounding the release of modified audit reports.
    Full cost environmental accounting
    Investigation of the feasibility of accounting and reporting systems that incorporate financial and non-financial data.
    TBL/sustainability reporting
    Investigation of the feasibility and outcomes from attempts to implement TBL or sustainability reporting.


    View full publications list


    • 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

    Title Agency Year Amount
    Carbon risk: A contemporary business challenge and the role of bank monitoring. CPA Australia 2016-2017 $13,358
    The Career Advancement of Senior Professional Accountant Institute of Chartered Accountants in Scotland (ICAS) 2011-2012 $3,000
    Joint investigator, The effects of gender and family structures on partnership prospects in accountancy public practice Institute of Chartered Accountants in Scotland 2009 Undisclosed
    ‘Accounting and Reporting for Carbon: Opportunities Lost or a Brave New Future for Accountants?’ National Institute of Accountants (NIA) 2009 $8,000
    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. 2006 $12,600
    Joint investigator, Dissemination of TBL reporting in the Queensland State Government: Systemic change or greenwash? CPA Australia – 2005 Public Sector Research Grant 2005 $9,008
    Joint investigator, Additional Evidence on the Association Between Discretionary Accruals and Auditor Reporting AFAANZ Research Fund 2004 $5,750
    Sole investigator, Financial and non-financial environmental performance reporting UQ New Staff Research Grant 2001 $9,972
    Joint investigator Promotion of small-scale forestry Rural Industries Research and Development Corporation, Land and Water Resources Research and Develop 1999 $15,084
    Joint investigator, Completion of book ‘Sustainable small-scale forestry’ (Edward Elgar) Co-operative Research Centre – Rainforest and Tropical Ecology Management 1998 $30,000
    Joint Investigator, Staff turnover in Queensland public accounting firms Merit Research Grant 1995 $2,900
    Sole Investigator, Accounting for forestry investments Merit Research Grant 1994 $2,500
    Joint Investigator, The impact of AAS 25 on superannuation plans and their members Australian Association of Superannuation Funds 1992 $7,500