Skip to main content

Research Repository

Advanced Search

All Outputs (7)

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..