Recent Submissions

  • 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 ...
  • The capability and competency requirements of auditors in today's complex global business environment. 

    Barac, Karin; Gammie, Elizabeth Black Anderson; Howieson, Bryan; Van Staden, Marianne (ICAS https://www.icas.com/__data/assets/pdf_file/0003/239457/The-capability-and-competency-requirements-of-auditors-in-todays-complex-global-business-environment.pdf, 2016-03-31)
    BARAC, K., GAMMIE, E., HOWIESON, B. and VAN STADEN, M. 2016. The capability and competency requirements of auditors in today's complex global business environment. Edinburgh: ICAS [online]. Available from: https://www.icas.com/__data/assets/pdf_file/0003/239457/The-capability-and-competency-requirements-of-auditors-in-todays-complex-global-business-environment.pdf
    In 2013 ICAS and the UK Financial Reporting Council (FRC) commissioned two international teams of researchers to undertake studies to investigate what mix of attributes, competencies, professional skills and qualities need ...