Recent Submissions

  • The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role? 

    Hassan, Omaima A. G.
    HASSAN, O.A.G. [2018]. The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role? Business strategy and the environment [online], (accepted).
    The current study investigates whether organizational visibility, i.e. the extent to which analysts follow, and institutions hold, a firm's stock (Baker et al., 1999, p.47), may explain the mechanism through which corporate ...
  • The impact of corruption on analyst coverage. 

    Hassan, Omaima A. G.; Giorgioni, Gianluigi
    HASSAN, O.A.G. and GIORGIONI, G. [2018]. The impact of corruption on analyst coverage. Managerial auditing journal [online], (accepted). Available from: https://doi.org/10.1108/MAJ-01-2018-1783
    This study investigates the impact of country-level corruption and firms' anti-bribery policies on analyst coverage. Analyst coverage has been identified as a powerful tool to detect fraud and should equally act as a ...
  • 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 ...
  • Gas monetisation intricacies: evidence from Indonesia. 

    Hakam, Dzikri Firmansyah; Asekomeh, Ayodele O. (ECON Journals http://www.econjournals.com/index.php/ijeep/article/view/6005, 2018-04-05)
    HAKAM, D.F. and ASEKOMEH, A.O. 2018. Gas monetisation intricacies: evidence from Indonesia. International journal of energy economics and policy [online], 8(2), pages 174-181. Available from: http://www.econjournals.com/index.php/ijeep/article/view/6005
    Indonesia's geographical spread as an archipelago results in a unique and sophisticated electricity distribution. Consequently, PLN, Indonesia's state-owned electricity company, faces several challenges in implementing a ...
  • Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. 

    Hassan, Omaima A. G.; Romilly, Peter (Wiley https://doi.org/10.1002/bse.2040, 2018-02-13)
    HASSAN, O.A.G. and ROMILLY, P. 2018. Relations between corporate economic performance, environmental disclosure and greenhouse gas emissions: new insights. Business strategy and the environment [online], Early View. Available from: https://doi.org/10.1002/bse.2040
    This study examines the associations and causations between corporate economic performance, environmental disclosure and greenhouse gas emissions, utilising a large, longitudinal, multi-country dataset disaggregated between ...
  • 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 ...
  • 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. [2017]. Earnings management and audit quality: stakeholders' perceptions. Journal of management and governance [online], Online First. 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 ...
  • Analyst coverage: does the listing location really matter? 

    Hassan, Omaima A. G.; Skinner, Frank S. (Elsevier https://doi.org/10.1016/j.irfa.2016.05.008, 2016-05-25)
    HASSAN, O.A.G. and SKINNER, F.S. 2016. Analyst coverage: does the listing location really matter? International review of financial analysis [online], 46, pages 227-236. Available from: https://doi.org/10.1016/j.irfa.2016.05.008
    Using a count panel regression method, we find that the listing location really does matter as stocks listed on the main board (FTSE350) rather than the junior market (AIM) attract more analyst coverage than can be explained ...
  • Entry routes into Institute of Chartered Accountants on Scotland training: status versus sustainability. 

    Gammie, Elizabeth Black Anderson; Allison, Mark; Matson, Morag (Sage https://doi.org/10.1177/1032373217706774, 2017-06-02)
    GAMMIE, E., ALLISON, M. and MATSON, M. 2018. Entry routes into Institute of Chartered Accountants on Scotland training: status versus sustainability. Accounting history [online], 23(1/2), pages 14-43. Available from: https://doi.org/10.1177/1032373217706774/1032373217706774
    Education plays a pivotal role in establishing the elite status of a profession. This paper sets out to understand the role of social and political influences in the determination of entry routes to professional accounting ...
  • Self- and peer-assessment: evidence from the accounting and finance discipline. 

    Hassan, Omaima A. G.; Fox, Alison; Hannah, Gwen (Taylor and Francis http://dx.doi.org/10.1080/09639284.2014.905259, 2014-06-17)
    HASSAN, O.A.G., FOX, A. and HANNAH, G. 2014. Self- and peer-assessment: evidence from the accounting and finance discipline. Accounting education [online], 23(3), pages 225-243. Available from: http://dx.doi.org/10.1080/09639284.2014.905259
    Self- and peer-assessment of student work is an area that is under-researched in the accounting education literature, although the subject area of study seems to influence the results obtained in prior studies. The current ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • An analysis of seasonality fluctuations in the oil and gas stock returns. 

    Sanusi, Muhammad Surajo; Ahmad, Farooq (Cogent OA https://dx.doi.org/10.1080/23322039.2015.1128133, 2016-01-04)
    SANUSI, M.S. and AHMAD, F 2016. An analysis of seasonality fluctuations in the oil and gas stock returns. Cogent economics and finance [online], 4: 1128133. Available from: http://dx.doi.org/10.1080/23322039.2015.1128133
    This paper investigates the existence of seasonality anomalies in the stock returns of the oil and gas companies on the London Stock Exchange. It employs F-test, Kruskal–Wallis and Tukey tests to examine days-of-the-week ...
  • Modelling oil and gas stock returns using multi factor asset pricing model including oil price exposure. 

    Sanusi, Muhammad Surajo; Ahmad, Farooq (Elsevier http://dx.doi.org/10.1016/j.frl.2016.04.005, 2016-04-09)
    SANUSI, M.S. and AHMAD, F., 2016. Modelling oil and gas stock returns using multi factor asset pricing model including oil price exposure. Finance Research Letters [online], 18, pages 89-99. Available from: https://dx.doi.org/10.1016/j.frl.2016.04.005
    Oil and gas is one of the most important sectors in every economy and the valuation of oil and gas companies becomes quite challenging due to the volatility of crude oil price. The paper investigates the determinants of ...
  • Women and the prospects for partnership in professional accountancy firms. 

    Whiting, Rosalind H.; Gammie, Elizabeth Black Anderson; Herbohn, Kathleen (Wiley. http://dx.doi.org/10.1111/acfi.12066, 2015-06)
    WHITING, R. H., GAMMIE, E. and HERBOHN, K., 2015. Women and the prospects for partnership in professional accountancy firms. Accounting and Finance, 55 (2), pp. 575-605.
    This paper examines three possible reasons (stereotypical discrimination, structural obstacles and employee's preferences) for the lack of women partners in professional accountancy firms in Australia, UK and New Zealand. ...
  • Competence-based approaches to the assessment of professional accountancy training work experience requirements: the ICAS experience. 

    Gammie, Elizabeth Black Anderson; Joyce, Yvonne (Taylor & Francis http://dx.doi.org/10.1080/09639280902719465, 2009-08)
    GAMMIE, E. and JOYCE, Y., 2009. Competence-based approaches to the assessment of professional accountancy training work experience requirements: the ICAS experience. Accounting Education, 18 (4 & 5), pp. 443-466.
    Most professional accountancy bodies’ qualification processes encompass three components: a prescribed programme of professional education, some form of work experience and a formal final examination to determine professional ...