Recent Submissions

  • Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector. 

    Ado, Rabiu (Robert Gordon University Aberdeen Business School. Accounting and Finance Department., 2016-03)
    ADO, R. 2016. Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector. Robert Gordon University, PhD thesis.
    Local Content is an oil sector governance and sustainability policy that aims at check-mating the dominance of the foreign oil companies in host countries, and encouraging the participation of the local oil firms in the ...
  • 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 ...
  • A comparative analysis of risk-return characteristics between Sukuk (Islamic bonds) and conventional bonds. 

    Shalhoob, Hebah Shafeq (Robert Gordon University Aberdeen Business School. Accounting and Finance Department., 2016-06)
    SHALHOOB, H.S. 2016. A comparative analysis of risk-return characteristics between Sukuk (Islamic bonds) and conventional bonds. Robert Gordon University, PhD thesis.
    Sukuk are an important mode of financing in the Islamic financial system. As usury (interest) is prohibited in Islam, conventional bonds are not suitable for investors in Islamic countries. Since their launch in the 1980s, ...
  • Contemporary challenges facing the South African accounting profession: issues of selection, recruitment and transformation. 

    Coetzee, Stephen Arthur (Robert Gordon University Aberdeen Business School. Accounting and Finance Department., 2016-03)
    COETZEE, S.A. 2016. Contemporary challenges facing the South African accounting profession: issues of selection, recruitment and transformation. Robert Gordon University, PhD thesis.
    This thesis aims to illuminate, through the lens of Murphy’s interpretation of Weber’s theory of social exclusion, contemporary challenges faced by the South African accounting profession pertaining to the shortage of ...
  • 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, 2016-01-19)
    BARGHATHI, Y., COLLISON, D. and CRAWFORD, L. 2016. Earnings management in Libyan commercial banks: perceptions of stakeholders. International journal of accounting, auditing and performance evaluation, (accepted).
    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], Articles in Press. 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. ...
  • An investigation of the effect of the European currency union (euro) on sectoral trade: an application of the gravity model of trade. 

    Awa, Ruth (Robert Gordon University Department of Accounting and Finance, 2015-04)
    The introduction of the single currency (Euro) in Europe has been referred to as the ‘world’s largest economic experiment’ and has led to major research on the effects of the adoption of a common currency on economic ...
  • Market efficiency, volatility behaviour and asset pricing analysis of the oil & gas companies quoted on the London Stock Exchange. 

    Sanusi, Muhammad Surajo (Robert Gordon University Department of Accounting and Finance, 2015-06)
    This research assessed market efficiency, volatility behaviour, asset pricing, and oil price risk exposure of the oil and gas companies quoted on the London Stock Exchange with the aim of providing fresh evidence on the ...
  • An empirical study of the Nigerian Extractive Industries Transparency Initiative (NEITI) 

    Bature, Bashir Gafai (Robert Gordon University Department of Accounting and Finance, 2014-04)
    This study conducts research to investigate whether Nigeria gaining Extractive Industries Transparency Initiative (EITI) compliance status in 2011 has, in practice, improved transparency practices in its oil and gas industry. ...
  • The entrepreneurial process and the role of gender: a comparative study of entrepreneurs in the business services and technology sectors in Scotland. 

    Kearney, Gemma (Robert Gordon University Department of Accounting & Finance, 2012-10)
    The comparatively low levels of entrepreneurship in Scotland and in particular, low rates of female entrepreneurship are well documented and have been the focus of numerous government policies. In addition, there are ...
  • Determinants of U.S. corporate credit spreads. 

    Kume, Ortenca (Robert Gordon University Department of Accounting and Finance, 2012-01)
    This thesis deals with various issues regarding determinants of US corporate credit spreads. These spreads are estimated as the difference between yields to maturity for corporate bonds and default-free instruments (Treasury ...
  • 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 ...
  • The validity of biodata as a selection tool within the Scottish accountancy profession 

    Gammie, Elizabeth Black Anderson (The Robert Gordon University Department of Accounting and Finance, 1998-12)
    The aim of this thesis was to critically evaluate whether biodata could be used as a valid tool in the pre-selection process of trainee chartered accountants. Biographical details of recently qualified accountants who ...
  • The impact of reform of the coffee industry in Kenya on small and large farmers. 

    Varqa, Sathia (The Robert Gordon University Department of Accounting, Finance and Economics, 2008-09)
    Underdevelopment is a major problem facing many developing countries around the world. Market mechanisms have increasingly been employed in an attempt to overcome the problem of underdevelopment such as low growth and ...
  • An examination of large commercial banks within G-10: risk, efficiency, and the 1996 market risk amendment. 

    Forsyth, Michael (The Robert Gordon University Department of Accounting, Finance and Economics, 2008-10)
    The financial industry changed significantly through the 1990s as commercial banks pursued additional profits through non-traditional and off-balance sheet (OBS) activity. The regulatory bodies had to accept the changing ...

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