The University of Queensland

The state of climate change-related risk disclosures and the way forward

Herbohn, Kathleen, Clarkson, Peter and Wallis, Mark (2022). The state of climate change-related risk disclosures and the way forward. Handbook of accounting and sustainability. (pp. 343-364) edited by Carol Adams. Cheltenham, United Kingdom: Edward Elgar Publishing.

The valuation relevance of environmental performance: evidence from the academic literature

Clarkson, Peter M. (2012). The valuation relevance of environmental performance: evidence from the academic literature. Contemporary issues in sustainability accounting, assurance and reporting. (pp. 11-42) edited by Stewart Jones and Janet Ratnatunga. Bingley, U. K.: Emerald Group Publishing.

Target price forecasts: the roles of the 52-week high price and recent investor sentiment

Clarkson, Peter, Nekrasov, Alexander, Simon, Andreas and Tutticci, Irene (2020). Target price forecasts: the roles of the 52-week high price and recent investor sentiment. Journal of Business Finance and Accounting, 47 (9-10), 1365-1399. doi: 10.1111/jbfa.12497

The relationship between a firm's information environment and its cash holding decision

Clarkson, Peter, Gao, Ru and Herbohn, Kathleen (2020). The relationship between a firm's information environment and its cash holding decision. Journal of Contemporary Accounting and Economics, 16 (2) 100201, 100201. doi: 10.1016/j.jcae.2020.100201

A textual analysis of US corporate social responsibility reports

Clarkson, Peter M., Ponn, Jordan, Richardson, Gordon D., Rudzicz, Frank, Tsang, Albert and Wang, Jingjing (2020). A textual analysis of US corporate social responsibility reports. Abacus-A Journal of Accounting Finance and Business Studies, 56 (1), 3-34. doi: 10.1111/abac.12182

Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation

Clarkson, Peter, Li, Yue, Richardson, Gordon and Tsang, Albert (2019). Causes and consequences of voluntary assurance of CSR reports: International evidence involving Dow Jones Sustainability Index Inclusion and Firm Valuation. Accounting, Auditing and Accountability Journal, 32 (8), 2451-2474. doi: 10.1108/AAAJ-03-2018-3424

Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?

Hsu, Grace C.-M., Clarkson, Peter and Ouyang, Annabelle X. (2019). Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?. Accounting Research Journal, 32 (2), 88-112. doi: 10.1108/ARJ-12-2015-0152

An investigation of the relation between ownership structure and management control in professional service organisations

King, Robyn and Clarkson, Peter (2019). An investigation of the relation between ownership structure and management control in professional service organisations. Journal of Accounting and Organizational Change, 15 (1), 147-168. doi: 10.1108/JAOC-03-2018-0033

Identifying lobbying strategies: an analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia

Beaumont, Stacey, Clarkson, Peter and Tutticci, Irene (2018). Identifying lobbying strategies: an analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia. Journal of Contemporary Accounting and Economics, 14 (3), 288-306. doi: 10.1016/j.jcae.2018.07.001

Market timing as an explanation for the short-lived premium on cross-listing

Clarkson, Peter M., Gray, Stephen F. and Ragunathan, Vanitha (2018). Market timing as an explanation for the short-lived premium on cross-listing. Accounting and Finance, 58 (S1), 131-157. doi: 10.1111/acfi.12310

Evidence on whether banks consider carbon risk in their lending decisions

Herbohn, Kathleen, Gao, Ru and Clarkson, Peter (2017). Evidence on whether banks consider carbon risk in their lending decisions. Journal of Business Ethics, 158 (1), 1-21. doi: 10.1007/s10551-017-3711-3

Going beyond climate change risk management: insights from the world's largest most sustainable corporations

Elijido-Ten, Evangeline and Clarkson, Peter (2017). Going beyond climate change risk management: insights from the world's largest most sustainable corporations. Journal of Business Ethics, 157 (4), 1-23. doi: 10.1007/s10551-017-3611-6

Corrigendum to: A review of accounting research in the Asia Pacific region (Australian Journal of Management, 40, 1, (36), 10.1177/0312896214565121)

Benson, Karen, Clarkson, Peter M, Smith, Tom and Tutticci, Irene (2016). Corrigendum to: A review of accounting research in the Asia Pacific region (Australian Journal of Management, 40, 1, (36), 10.1177/0312896214565121). Australian Journal of Management, 41 (4), 660-661. doi: 10.1177/0312896216666613

Carbon risk, carbon risk awareness and the cost of debt financing

Jung, Juhyun, Herbohn, Kathleen and Clarkson, Peter (2016). Carbon risk, carbon risk awareness and the cost of debt financing. Journal of Business Ethics, 150 (4), 1151-1171. doi: 10.1007/s10551-016-3207-6

Management control system design, ownership, and performance in professional service organisations

King, Robyn and Clarkson, Peter M. (2015). Management control system design, ownership, and performance in professional service organisations. Accounting, Organizations and Society, 45, 24-39. doi: 10.1016/j.aos.2015.06.002

A review of accounting research in the Asia Pacific region

Benson, Karen, Clarkson, Peter M., Smith, Tom and Tutticci, Irene (2015). A review of accounting research in the Asia Pacific region. Australian Journal of Management, 40 (1), 36-88. doi: 10.1177/0312896214565121

The valuation relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme

Clarkson, Peter M., Li, Yue, Pinnuck, Matthew and Richardson, Gordon D. (2015). The valuation relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme. European Accounting Review, 24 (3), 551-580. doi: 10.1080/09638180.2014.927782

Conservatism, disclosure and the cost of equity capital

Artiach, Tracy and Clarkson, Peter (2014). Conservatism, disclosure and the cost of equity capital. Australian Journal of Management, 39 (2), 293-314. doi: 10.1177/0312896213481367

Do private equity target firms exhibit less effectual governance structures?

Clarkson, Peter M., Pathan, Shams and Tellam, Andrew (2014). Do private equity target firms exhibit less effectual governance structures?. Australian Journal of Management, 41 (2), 244-270. doi: 10.1177/0312896214539817

Editorial: Australian Journal of Management Symposium special issue

Clarkson, Peter M. (2013). Editorial: Australian Journal of Management Symposium special issue. Australian Journal of Management, 38 (3), 443-445. doi: 10.1177/0312896213512914

The relevance of environmental disclosures: are such disclosures incrementally informative?

Clarkson, Peter M., Fang, Xiaohua, Li, Yue and Richardson, Gordon (2013). The relevance of environmental disclosures: are such disclosures incrementally informative?. Journal of Accounting and Public Policy, 32 (5), 410-431. doi: 10.1016/j.jaccpubpol.2013.06.008

The cost of carbon: capital market effects of the proposed Emission Trading Scheme (ETS)

Chapple, Larelle, Clarkson, Peter M. and Gold, Daniel L. (2013). The cost of carbon: capital market effects of the proposed Emission Trading Scheme (ETS). Abacus, 49 (1), 1-33. doi: 10.1111/abac.12006

Publishing: Art or science? Reflections from an editorial perspective

Clarkson, Peter M. (2012). Publishing: Art or science? Reflections from an editorial perspective. Accounting and Finance, 52 (2), 359-376. doi: 10.1111/j.1467-629X.2012.00472.x

Disclosure, shareholder oversight and pay-performance link

Clarkson, Peter M., Walker, Julie and Nicholls, Shannon (2011). Disclosure, shareholder oversight and pay-performance link. Journal of Contemporary Accounting and Economics, 7 (2), 47-64. doi: 10.1016/j.jcae.2011.07.001

The impact of IFRS adoption on the value relevance of book value and earnings

Clarkson, Peter, Hanna, J. Douglas,, Richardson, Gordon D. and Thompson, Rex (2011). The impact of IFRS adoption on the value relevance of book value and earnings. Journal of Contemporary Accounting and Economics, 7 (1), 1-17. doi: 10.1016/j.jcae.2011.03.001

Environmental reporting and its relation to corporate environmental performance

Clarkson, Peter M., Overell, Michael B. and Chapple, Larelle (2011). Environmental reporting and its relation to corporate environmental performance. Abacus, 47 (1), 27-60. doi: 10.1111/j.1467-6281.2011.00330.x

Disclosure, conservatism and the cost of equity capital: A review of the foundation literature

Artiach, Tracy C. and Clarkson, Peter M. (2011). Disclosure, conservatism and the cost of equity capital: A review of the foundation literature. Accounting and Finance, 51 (1), 2-49. doi: 10.1111/j.1467-629X.2010.00387.x

Does it really pay to be green? Determinants and consequences of proactive environmental strategies

Clarkson, Peter M., Li, Yue, Richardson, Gordon D. and Vasvari, Florin P. (2011). Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30 (2), 122-144. doi: 10.1016/j.jaccpubpol.2010.09.013

Private equity bidders: Barbarians or best friends?

Chapple, Larelle, Clarkson, Peter M. and King, Jesse J. (2011). Private equity bidders: Barbarians or best friends?. Company & Securities Law Journal, 29 (3), 159-177.

Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country

Elijido-Ten, Evangeline, Kloot, Louise and Clarkson, Peter (2010). Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country. Accounting, Auditing & Accountability Journal, 23 (8), 1032-1059. doi: 10.1108/09513571011092547

Budgeting practices and performance in small healthcare businesses

King, Robyn, Clarkson, Peter M. and Wallace, Sandra (2010). Budgeting practices and performance in small healthcare businesses. Management Accounting Research, 21 (1), 40-55. doi: 10.1016/j.mar.2009.11.002

Private equity bids in Australia: An exploratory study

Chapple, Larelle, Clarkson, Peter M. and King, Jesse J. (2010). Private equity bids in Australia: An exploratory study. Accounting and Finance, 50 (1), 79-102. doi: 10.1111/j.1467-629X.2009.00323.x

The effect of board independence on target shareholder wealth

Clarkson, P. M., Craswell, A. and Mackenzie, P. (2008). The effect of board independence on target shareholder wealth. Australian Accounting Review, 18 (2), 135-148. doi: 10.1111/j.1835-2561.2008.0015.x

Environmental reporting in the Australian mining industry: Complying with regulation or meeting international best practice?

Overell, M., Chapple, L. J. and Clarkson, P. M. (2008). Environmental reporting in the Australian mining industry: Complying with regulation or meeting international best practice?. Australian Business Law Review, 36 (2), 137-154.

Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis

Clarkson, P. M., Li, Y., Richardson, G. D. and Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33 (4-5), 303-327. doi: 10.1016/j.aos.2007.05.003

Termination fees in a 'bright line' jurisdiction

Chapple, L. J., Christensen, B. and Clarkson, P. M. (2007). Termination fees in a 'bright line' jurisdiction. Accounting and Finance, 47 (4), 643-665. doi: 10.1111/j.1467-629x.2007.00228.x

Governance structures, ethnicity, and audit fees of Malaysian listed firms

Yatim, Puan, Kent, Pamela and Clarkson, Peter (2006). Governance structures, ethnicity, and audit fees of Malaysian listed firms. Managerial Auditing Journal, 21 (7), 757-782. doi: 10.1108/02686900610680530

Chief executive officer remuneration disclosure quality: Corporate responses to an evolving disclosure environment

Clarkson, P. M., Van Bueren, A. L. and Walker, J K (2006). Chief executive officer remuneration disclosure quality: Corporate responses to an evolving disclosure environment. Accounting and Finance, 46 (5), 771-796. doi: 10.1111/j.1467-629x.2006.00197.x

Market reaction to takeover rumour in internet discussion sites

Clarkson, P. M., Joyce, D. and Tutticci, I. M. (2006). Market reaction to takeover rumour in internet discussion sites. Accounting and Finance, 46 (1), 31-52. doi: 10.1111/j.1467-629X.2006.00160.x

Impact of the Corporate Law Economic Reform Program Act 1999 on initial public offering prospectus earnings forecasts

Chapple, Larelle J., Clarkson, Peter M. and Peters, Christopher J. (2005). Impact of the Corporate Law Economic Reform Program Act 1999 on initial public offering prospectus earnings forecasts. Accounting and Finance, 45 (1), 67-94. doi: 10.1111/j.1467-629x.2004.00123.x

The market valuation of environmental capital expenditures by pulp and paper companies

Clarkson, P. M., Li, Y. and Richardson, G. D. (2004). The market valuation of environmental capital expenditures by pulp and paper companies. Accounting Review, 79 (2), 329-353. doi: 10.2308/accr.2004.79.2.329

Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

Clarkson, Peter M., Ferguson, Colin and Hall, Jason (2003). Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue. Accounting and Finance, 43 (1), 21-40. doi: 10.1111/1467-629X.00081

Debiasing the outcome effect: The role of instructions in an audit litigation setting

Clarkson, P. M., Emby, C. and Watt, V. W. S. (2002). Debiasing the outcome effect: The role of instructions in an audit litigation setting. Auditing - A Journal of Practice and Theory, 21 (2), 7-20. doi: 10.2308/aud.2002.21.2.7

The relative importance of domestic and global factors in explaining Australian stock returns

Clarkson, Peter M., Ragunathan, Vanitha and Nowland, John E. (2002). The relative importance of domestic and global factors in explaining Australian stock returns. International Review of Finance, 3 (1), 1-25. doi: 10.1111/1468-2443.00031

Auditor quality and the accuracy of management earnings forecasts

Clarkson, P. M. (2000). Auditor quality and the accuracy of management earnings forecasts. Contemporary Accounting Research, 17 (4), 595-622. doi: 10.1506/QFPH-W3X9-PTRF-Y2G2

The value relevance of a firm's carbon profile

Millar, I., Clarkson, P.M. and Herbohn, K. (2019). The value relevance of a firm's carbon profile. Hawaii Accounting Research Conference (HARC), Honolulu, Hawai'i, 2-5 January 2019. Honolulu, Hawai'i: University of Hawai’i at Mānoa (UHM).

Break Fees in Australian Takeovers & Mergers

Chapple, L. J., Christensen, B. P. and Clarkson, P. M. (2005). Break Fees in Australian Takeovers & Mergers. AFAANZ 2005 Conference, Melbourne, Australia, 3-5 July, 2005. Melbourne, Vic: AFAANZ.

CEO remuneration disclosure quality: An Australian perspective

Clarkson, P. M., Van Bueren, A. L. and Walker, J. K. (2005). CEO remuneration disclosure quality: An Australian perspective. AFAANZ 2005 Conference, Melbourne, 3-5 July, 2005. Melbourne, Vic: AFAANZ.

The use of independent expert reports in Australia takeovers

Clarkson, P. M. and Bluff, D. J. (2004). The use of independent expert reports in Australia takeovers. AFAANZ 2004: Accounting & Finance Association of Australia & New Zealand 2004 Conference, Alice Springs, NT, Australia, 4-6 July, 2004. Melbourne, VIC, Australia: Accounting & Finance Association of Australia & New Zealand (AFAANZ).

Market reaction to takeover rumour on internet discussion sites

Joyce, D. J., Clarkson, P. M. and Tutticci, I. M. (2002). Market reaction to takeover rumour on internet discussion sites. 2002 AAANZ Annual Conference, Perth, Western Australia, 7-9 July, 2002. Melbourne, Vic: AAANZ.

Auditor connservatism and voluntary disclosure: Evidence from the year 2000 systems issue

Clarkson, P. M., Ferguson, C. B. and Hall, J. L. (2000). Auditor connservatism and voluntary disclosure: Evidence from the year 2000 systems issue. AAANZ 2000 Annual Conference, Hamilton Island, 2-4 July, 2000. Melbourne: AAANZ.

The factors that influence equity returns

Clarkson, P. M., Ragunathan, V. and Nowland, J. E. (2000). The factors that influence equity returns. 7th APFA Annual Conference, Shanghai, 24-26 July, 2000. Hong Kong: APFA.

The factors that influence equity returns

Clarkson, P. M., Ragunathan, V. and Nowland, J. E. (2000). The factors that influence equity returns. AAANZ 2000 Annual Conference, Hamilton Island, 2-4 July 2000. Melbourne: Accounting and Finance Association of Australia and New Zealand (AAANZ).

The market valuation of environmental capital expenditures by pulp and paper companies

Clarkson, P. M., Li, Y. and Richardson, G. D. (2000). The market valuation of environmental capital expenditures by pulp and paper companies. 7th APFA Annual Conference, Shanghai, 24-26 July, 2000. Hong Kong: APFA.

Debiasing the effect of outcome knowledge in ex post evaluations of auditor judgement: The role of instructions

Clarkson, P. M., Emby, C. and Watt, V. W. (1999). Debiasing the effect of outcome knowledge in ex post evaluations of auditor judgement: The role of instructions. AAANZ 1999 Annual Conference, Cairns, 4-7Jul, 1999. Melbourne: AAANZ.