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All Outputs (8)

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..

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..

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..