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All Outputs (4)

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..