Recent Submissions

  • 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 ICAS training: status versus sustainability. 

    Gammie, Elizabeth Black Anderson
    GAMMIE, E. 2017. Entry routes into ICAS training: status versus sustainability. Accounting history [online], OnlineFirst. Available from: https://doi.org/10.1177/1032373217706774
    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 non-for-profit organisations: implications of an international financial reporting framework. 

    Crawford, Louise; Morgan, Gareth G.; Cordery, Carolyn J. (Wiley, 2018-05)
    CRAWFORD, L., MORGAN, G.G. and CORDERY, C.J. 2016. Accountability and non-for-profit organisations: implications of an international financial reporting framework. Financial accountability and management, (accepted).
    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 ...

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