All Outputs (14)

International practices, beliefs and values in not-for-profit financial reporting. (2019)
Journal Article
CORDERY, C.J., CRAWFORD, L., BREEN, O.B. and MORGAN, G.G. 2019. International practices, beliefs and values in not-for-profit financial reporting. Accounting forum [online], 43(1), pages 16-41. 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 on a multi-national survey at... Read More about International practices, beliefs and values in not-for-profit financial reporting..

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. (2019)
Journal Article
CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2020. 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], 67-68, article ID 102074. 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 merits critical attention vi... Read More about 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..

Sectarianism and the accounting profession: the case of Lebanon. (2018)
Thesis
AL MARDINI, M. 2018. Sectarianism and the accounting profession: the case of Lebanon. Robert Gordon University, PhD thesis.

The research on the development of accounting profession has been mostly confined to Anglo-Saxon settings and specific historical. In recent years, some researchers examined the impact of colonization, imperialism, race, and gender on the accounting... Read More about Sectarianism and the accounting profession: the case of Lebanon..

Exploring the emancipatory dimensions of globalisation: the struggle over IFRS8 and country-by-country reporting. (2017)
Journal Article
CRAWFORD, L. 2019. Exploring the emancipatory dimensions of globalisation: the struggle over IFRS8 and country-by-country reporting. Critical perspectives on accounting [online], 63, article ID 102017. 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 countries, successfully... Read More about Exploring the emancipatory dimensions of globalisation: the struggle over IFRS8 and country-by-country reporting..

Earnings management and audit quality: stakeholders' perceptions. (2017)
Journal Article
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 Libyan Commercial Banks’ (LCBs) stakeholders regarding the role of the external auditor in relation to earnings management (EM). A total of 28 semi-structured interviews were carried out with a range of LCB stak... Read More about Earnings management and audit quality: stakeholders' perceptions..

Accountability and not-for-profit organisations: implications for developing international financial reporting standards. (2017)
Journal Article
CRAWFORD, L., MORGAN, G.G. and CORDERY, C.J. 2018. Accountability and not-for-profit organisations: implications for developing international financial reporting standards. 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 on a global survey with respon... Read More about Accountability and not-for-profit organisations: implications for developing international financial reporting standards..

Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates. (2017)
Thesis
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 professional examinations (p... Read More about Does an accounting degree add up? An investigation into the professional exam performance and non-technical skill development of accounting degree graduates..

Reports on payments to governments: a critical review of early developments and experiences. (2017)
Report
CHATZIVGERI, E., CHEW, L., CRAWFORD, L., GORDON, M. and HASLAM, J. 2017. Reports on payments to governments: a critical review of early developmnets 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 implementation or operationaliz... Read More about Reports on payments to governments: a critical review of early developments and experiences..

Reports on payments to governments: a report on early developments and experiences. (2017)
Report
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 the early implementation or o... Read More about Reports on payments to governments: a report on early developments and experiences..

Earnings management in Libyan commercial banks: perceptions of stakeholders. (2017)
Journal Article
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 preparers. The objective of th... Read More about Earnings management in Libyan commercial banks: perceptions of stakeholders..

The temporal nature of legitimation: the case of IFRS8. (2016)
Journal Article
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://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 of the International Ac... Read More about The temporal nature of legitimation: the case of IFRS8..

Moral legitimacy: the struggle of homeopathy in the NHS. (2016)
Journal Article
CRAWFORD, L. 2016. Moral legitimacy: the struggle of homeopathy in the NHS. Bioethics [online], 30(2), pages 85-95. Available from: https://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 to secure moral legitima... Read More about Moral legitimacy: the struggle of homeopathy in the NHS..

Audit fees: IFRS adoption and the recent financial crisis. (2015)
Presentation / Conference
HASSAN, O., CRAWFORD, L. and POWER, D. 2015. Audit fees: IFRS adoption and the recent financial crisis. Presented at the 25th Audit and assurance conference of the Auditing Special Interest Group (ASIG) of the British Accounting and Finance Association (BAFA), 23-24 April 2015, Edinburgh, UK.

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardians... Read More about Audit fees: IFRS adoption and the recent financial crisis..

Audit fees: IFRS adoption and the recent financial crisis. (2014)
Presentation / Conference
HASSAN, O.A.G., CRAWFORD, L. and POWER, D. 2014. Audit fees in the UK from 2003 to 2011: is the audit profession benefiting from the guardianship problems it helped to create? Presented at the 50th Annual conference of the British Accounting and Finance Association (BAFA 2014), 14-16 April 2014, London, UK.

This study aims to see if there is evidence that the adoption of IFRS had an impact on audit fees and did the financial crisis impacted on the determination of audit fees. Does the audit profession show willingness to balance the pursuit of guardians... Read More about Audit fees: IFRS adoption and the recent financial crisis..