Recent Submissions

  • Corporate financial disclosure measurement in the empirical accounting literature: a review article. 

    Hassan, Omaima A. G.; Marston, Claire
    HASSAN, O.A.G. and MARSTON, C. [2018]. Corporate financial disclosure measurement in the empirical accounting literature: a review article. International journal of accounting [online], (accepted).
    This paper develops a framework for corporate financial disclosure measurement to identify and evaluate measures of financial disclosure employed in prior empirical accounting studies. It identifies two approaches: (i) a ...
  • The impact of voluntary environmental disclosure on firm value: does organizational visibility play a mediation role? 

    Hassan, Omaima A. G. (Wiley https://doi.org/10.1002/bse.2217, 2018-08-14)
    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], Early View. Available from: https://doi.org/10.1002/bse.2217
    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 (Emerald https://doi.org/10.1108/MAJ-01-2018-1783, 2018-11-01)
    HASSAN, O.A.G. and GIORGIONI, G. 2018. The impact of corruption on analyst coverage. Managerial auditing journal [online], Earlycite. 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 ...
  • Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. 

    Douglas, Shonagh (Robert Gordon University Aberdeen Business School, 2017-07-01)
    DOUGLAS, S. 2017 Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. Robert Gordon University, PhD thesis.
    This thesis investigates why accountancy graduates are not preferred by large accountancy firms. This investigation is underpinned by two key factors sought by large accountancy recruiters: the ability of trainees to pass ...
  • Reports on payments to governments: a report on early developments and experiences. 

    Chatzivgeri, Eleni; Chew, Lynsie; Crawford, Louise; Gordon, Martyn; Haslam, Jim (Publish What You Pay http://www.publishwhatyoupay.org/wp-content/uploads/2017/06/REPORTS-ON-PAYMENTS-TO-GOVERNMENTS-A-REPORT-ON-EARLY-DEVELOPMENTS-AND-EXPERIENCES-1-2.pdf, 2017-06-30)
    CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2017. Reports on payments to governments: a report on early developments and experiences. Report for Publish What You Pay International Secretariat and Publish What You Pay UK, June 2017. London: Publish What You Pay [online]. Available from: http://www.publishwhatyoupay.org/wp-content/uploads/2017/06/REPORTS-ON-PAYMENTS-TO-GOVERNMENTS-A-REPORT-ON-EARLY-DEVELOPMENTS-AND-EXPERIENCES-1-2.pdf
    We are concerned in this report 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 Accounting Law into UK law and ...
  • 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. 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 ...
  • 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 ...
  • Focus group discussions. 

    Gammie, Elizabeth Black Anderson; Hamilton, Susan; Gilchrist, Valerie (Routledge https://www.routledge.com/9781138939677, 2017-03-28)
    GAMMIE, E., HAMILTON, S. and GILCHRIST, V. 2017. Focus group discussions. In Hoque, Z., Parker, L.D., Covaleski, M.A. and Haynes, K. (eds.) The Routledge companion to qualitative accounting research methods. Abingdon: Routledge, chapter 22, pages 372-286.
    This chapter provides an overview of focus group discussions as a research method. Using illustrative examples, the chapter discusses the appropriateness of the technique for accounting research. The chapter then highlights ...
  • 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 ...
  • Sustainability integration in corporate environments. 

    Ajide, Olushola; Onyejekwe, Chisa (Robert Gordon University. Aberdeen Business School, 2016-01-01)
    AJIDE, O. and ONYEJEKWE, C. (eds.) 2016. Sustainability integration in corporate environments. Working papers series, 9(1), special issue featuring revised papers from the 2014 RGU Institute for Management, Governance and Society research students conference.
    Corporate social responsibility (CSR) is the concept that companies should pursue a role in society that is above just profits. Companies are seen to be socially responsible when they align themselves with values such as: ...
  • 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 ...
  • 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, ...

View more