Now showing items 1-8 of 8

  • 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 ...
  • 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 ...
  • 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 ...