Now showing items 1-12 of 12

  • Accountability and not-for-profit organisations: implications of an international financial reporting framework. 

    Crawford, Louise; Morgan, Gareth G.; Cordery, Carolyn J. (Wiley https://doi.org/10.1111/faam.12146, 2017-11-23)
    CRAWFORD, L., MORGAN, G.G. and CORDERY, C.J. 2017. Accountability and not-for-profit organisations: implications of an international financial reporting framework. Financial accountability and management [online], 34(2), pages 181-205. Available from: https://doi.org/10.1111/faam.12146
    This paper provides empirical evidence which informs contemporary debates on developing international financial reporting standards for not-for-profit organisations (NPOs) (CCAB, 2013a,b; IFRS Foundation, 2015). Drawing ...
  • Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. 

    Douglas, Shonagh (Robert Gordon University Aberdeen Business School, 2017-07-01)
    DOUGLAS, S. 2017 Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. Robert Gordon University, PhD thesis.
    This thesis investigates why accountancy graduates are not preferred by large accountancy firms. This investigation is underpinned by two key factors sought by large accountancy recruiters: the ability of trainees to pass ...
  • Earnings management and audit quality: stakeholders’ perceptions. 

    Barghathi, Yasser; Collison, David; Crawford, Louise (Springer https://doi.org/10.1007/s10997-017-9396-2, 2017-11-30)
    BARGHATHI, Y., COLLISON, D. and CRAWFORD, L. 2018. Earnings management and audit quality: stakeholders' perceptions. Journal of management and governance [online], 22(3), pages 629-659. Available from: https://doi.org/10.1007/s10997-017-9396-2
    This paper examines the perceptions of various stakeholders in relation to audit quality. Its primary objective is to capture the experiences of a range of stakeholders in relation to the audit quality of Libyan Commercial ...
  • Earnings management in Libyan commercial banks: perceptions of stakeholders. 

    Barghathi, Yasser; Collison, David; Crawford, Louise (Inderscience https://doi.org/10.1504/IJAAPE.2017.10003434, 2016-01-19)
    BARGHATHI, Y., COLLISON, D. and CRAWFORD, L. 2017. Earnings management in Libyan commercial banks: perceptions of stakeholders. International journal of accounting, auditing and performance evaluation [online], 13(2), pages 123-149. Available from: https://doi.org/10.1504/IJAAPE.2017.10003434.
    The issue of earnings management has continued to be problematic in the financial reporting context. It has proved to be an important topic that concerns a wide range of stakeholders, including regulators, investors and ...
  • Exploring the emancipatory dimensions of globalisation: the struggle over IFRS8 and country-by-country reporting. 

    Crawford, Louise (Elsevier https://doi.org/10.1016/j.cpa.2017.10.005, 2017-12-02)
    CRAWFORD, L. 2017. Exploring the emancipatory dimensions of globalisation: the struggle over IFRS8 and country-by-country reporting. Critical perspectives on accounting [online], In Press. Available from: https://doi.org/10.1016/j.cpa.2017.10.005
    This paper unravels how Publish What You Pay (PWYP), a transnational social movement organisation campaigning for transparency reporting in the extractive sector to improve the lives of women, men and children in resource-rich ...
  • International practices, beliefs and values in not-for-profit financial reporting. 

    Cordery, Carolyn J.; Crawford, Louise; Breen, Oonagh B.; Morgan, Gareth G. (Elsevier https://doi.org/10.1016/j.accfor.2018.05.001, 2018-05-24)
    CORDERY, C.J., CRAWFORD, L., BREEN, O.B. and MORGAN, G.G. 2018. International practices, beliefs and values in not-for-profit financial reporting. Accounting forum [online], In Press. Available from: https://doi.org/10.1016/j.accfor.2018.05.001
    Financial reporting is an important aspect of not-for-profit organisations’ (NPOs') accountability discharge, particularly for donations and funding. Nevertheless, NPO financial reporting lacks a global approach. Drawing ...
  • Moral legitimacy: the struggle of homeopathy in the NHS. 

    Crawford, Louise (Wiley https://dx.doi.org/10.1111/bioe.12227, 2016-01-25)
    CRAWFORD, L. 2016. Moral legitimacy: the struggle of homeopathy in the NHS. Bioethics [online], 30(2), pages 85-95. Available from: https://dx.doi.org/10.1111/bioe.12227
    This article deploys a well-established theoretical model from the accountability literature to the domain of bioethics. Specifically, homeopathy is identified as a controversial industry and the strategic action of advocates ...
  • Reports on payments to governments: a critical review of early developments and experiences. 

    Chatzivgeri, Eleni; Chew, Lynsie; Crawford, Louise; Gordon, Martyn; Haslam, Jim (Robert Gordon University, 2017-06-30)
    CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2017. Reports on payments to governments: a critical review of early developments and experiences. Aberdeen: Robert Gordon University.
    We are concerned to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this EU Accounting Law into UK law and the early ...
  • Reports on payments to governments: a report on early developments and experiences. 

    Chatzivgeri, Eleni; Chew, Lynsie; Crawford, Louise; Gordon, Martyn; Haslam, Jim (Publish What You Pay http://www.publishwhatyoupay.org/wp-content/uploads/2017/06/REPORTS-ON-PAYMENTS-TO-GOVERNMENTS-A-REPORT-ON-EARLY-DEVELOPMENTS-AND-EXPERIENCES-1-2.pdf, 2017-06-30)
    CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2017. Reports on payments to governments: a report on early developments and experiences. Report for Publish What You Pay International Secretariat and Publish What You Pay UK, June 2017. London: Publish What You Pay [online]. Available from: http://www.publishwhatyoupay.org/wp-content/uploads/2017/06/REPORTS-ON-PAYMENTS-TO-GOVERNMENTS-A-REPORT-ON-EARLY-DEVELOPMENTS-AND-EXPERIENCES-1-2.pdf
    We are concerned in this report to review and discuss aspects of the Reports submitted in line with the Payments to Governments Regulations. We consider the process of transposition of this Accounting Law into UK law and ...
  • Sectarianism and the accounting profession: the case of Lebanon. 

    Al Mardini, Maisa (Robert Gordon University Aberdeen Business School, 2018-03-31)
    AL MARDINI, M. 2018. Sectarianism and the accounting profession: the case of Lebanon. Robert Gordon University, PhD thesis.
    The research on the development of accounting profession has been mostly confined to Anglo-Saxon settings and specific historical. In recent years, some researchers examined the impact of colonization, imperialism, race, ...
  • The temporal nature of legitimation: the case of IFRS8. 

    Crawford, Louise; Helliar, Christine; Power, David (Taylor and Francis https://dx.doi.org/10.1080/17449480.2016.1160136, 2016-03-17)
    CRAWFORD, L., HELLIAR, C. and POWER, D. 2016. The temporal nature of legitimation: the case of IFRS8. Accounting in Europe [online], 13(1), pages 43-64. Available from: https://dx.doi.org/10.1080/17449480.2016.1160136.
    Legitimation can operate on an episodic or continual basis [Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610]. We examine the temporal legitimation ...
  • Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. 

    Chatzivgeri, Eleni; Chew, Lynsie; Crawford, Louise; Gordon, Martyn; Haslam, Jim (Elsevier https://doi.org/10.1016/j.cpa.2019.02.001, 2019-02-16)
    CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2019. Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical perspectives on accounting [online], In Press. Available from: https://doi.org/10.1016/j.cpa.2019.02.001
    We draw upon the critical accounting literature to theorise what we see here as an accounting mobilisation and functioning in context. The manifestation entails ostensibly a progressive transparency and accountability and ...