2024
Articles
Abhayawansa, S., Aleksanyan, M. and Lee, K. (2024) Disruption in the market for information: MiFID II and investor relations. European Accounting Review, (doi: 10.1080/09638180.2024.2338513) (Early Online Publication)
Ahsan, T., Albitar, K. , Ali Gull, A. and Hussainey, K. (2024) Does climate governance affect waste disclosure? Evidence from the U.S. Applied Economics, 56(43), pp. 5146-5162. (doi: 10.1080/00036846.2023.2244242)
Al Masum, M. and Parker, L. D. (2024) The interface between traditional organisational practices and a World Bank-led performance management reform. Meditari Accountancy Research, (doi: 10.1108/MEDAR-06-2023-2041) (Early Online Publication)
Al-Shaer, H., Albitar, K. and Hussainey, K. (2024) Corporate accountability for human rights: evidence from conflict mineral ratings. Business and Society, (doi: 10.1177/00076503241254829) (Early Online Publication)
Al-Shaer, H., Zaman, M. and Albitar, K. (2024) CEO gender, critical mass of board gender diversity, and ESG performance: UK evidence. Journal of Accounting Literature, (doi: 10.1108/JAL-10-2023-0181) (Early Online Publication)
Alawattage, C. and Wickramasinghe, D. (2024) Teaching strategic management accounting with sustainability. Accounting Education, (doi: 10.1080/09639284.2024.2404923) (Early Online Publication)
Albitar, K. , Elmarzouky, M., Karim, A.T.M. E. and Gerged, A. M. (2024) COVID-19, board of directors and pessimism in annual reports: an intention to mitigate litigation risk. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3063) (Early Online Publication)
Albitar, K. , Nasrallah, N., Hussainey, K. and Wang, Y. (2024) Eco-innovation and corporate waste management: the moderating role of ESG performance. Review of Quantitative Finance and Accounting, 63, pp. 781-805. (doi: 10.1007/s11156-024-01281-5)
Aliani, K., Hamza, F., Alessa, N., Borgi, H. and Albitar, K. (2024) ESG disclosure in G7 countries: do board cultural diversity and structure policy matter? Corporate Social Responsibility and Environmental Management, 31(4), pp. 3031-3042. (doi: 10.1002/csr.2733)
Almaghrabi, K. S., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2024) Capitalised development costs and future cash flows: the effect of CEO overconfidence and board gender diversity. British Accounting Review, 56(6), 101426. (doi: 10.1016/j.bar.2024.101426)
Alta’any, M. I., Kayed, S., Meqbel, R. and Albitar, K. (2024) Speaking success: managerial tone in earnings conference calls and financial performance. Corporate Governance, (doi: 10.1108/CG-09-2023-0381) (Early Online Publication)
Ang, S. Y. and Wickramasinghe, D. (2024) Cultivating public value and accountability beyond NPM: a non-western perspective. Financial Accountability and Management, (Accepted for Publication)
Aziz, D., Stoner, G. and Favotto, A. (2024) Charting futures: Understanding anticipatory professional socialisation practices of prospective accountants within Higher Education. Accounting Education, (doi: 10.1080/09639284.2024.2327633) (Early Online Publication)
Baboukardos, D., Seretis, E. , Tsoligkas, F., Tsalavoutas, I. and Slack, R. (2024) Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals. Conversation, 11 Jan.
Ballantine, J., Boyce, G. and Stoner, G. (2024) A critical review of AI in accounting education: Threat and opportunity. Critical Perspectives on Accounting, 99, 102711. (doi: 10.1016/j.cpa.2024.102711)
Barr-Pulliam, D., Calvin, C. G., Eulerich, M. and Maghakyan, A. (2024) Audit evidence, technology and judgement: a review of the literature in response to ED-500. Journal of International Financial Management and Accounting, 35(1), pp. 36-67. (doi: 10.1111/jifm.12192)
Bartoluzzio, A. I. S. d. S., Lima, J. P. and Sauerbronn, F. F. (2024) Boundaries, barriers, or bridges? Unraveling the integration of doctoral students in the accounting academic community. Accounting Education, (doi: 10.1080/09639284.2024.2326963) (Early Online Publication)
Brunetto, Y., Kominis, G. and Ashton‐Sayers, J. (2024) Authentic leadership, psychological capital, acceptance of change, and innovative work behaviour in non‐profit organisations. Australian Journal of Public Administration, 83(1), pp. 69-87. (doi: 10.1111/1467-8500.12603)
Buchner, A., Helbing, P. , Mohamed, A. and Yoon, H. (D.) (2024) Historical military conflict and cross‐border VC performance: the role of ownership control. British Journal of Management, 35(2), pp. 992-1013. (doi: 10.1111/1467-8551.12749)
Carnegie, G. D., Gomes, D., Parker, L. , McBride, K. and Tsahuridu, E. (2024) How accounting can shape a better world: Framework, analysis, and research agenda. Meditari Accountancy Research, 32(5), pp. 1529-1555. (doi: 10.1108/MEDAR-06-2024-2509)
Cleverley, F., Diaz-Rainey, I., Helbing, P. and Zhang, R. (2024) Green versus gray initial public offerings: ownership, withdrawal, and post-IPO performance. Energy Journal, (doi: 10.1177/01956574241281585) (Early Online Publication)
Da Silva Fernandes, F., Sermpinis, G. , Stasinakis, C. and Zhao, Y. (2024) Corporate social responsibility and firm survival: evidence from Chinese listed firms. British Journal of Management, 35(2), pp. 1014-1039. (doi: 10.1111/1467-8551.12750)
Dahya, J. and Wu, B. (H.T.) (2024) Social capital, syndication, and investment performance: evidence from PE investing in LBOs. International Review of Financial Analysis, 95(Part A), 103306. (doi: 10.1016/j.irfa.2024.103306)
De-Clerk Azure, J., Alawattage, C. and George Lauwo, S. (2024) Politics of fiscal discipline: counter-conducting the World Bank’s public financial management reforms. Accounting, Auditing and Accountability Journal, 37(4), pp. 1012-1040. (doi: 10.1108/AAAJ-04-2022-5761)
Delshadi, M., Hammami, A. and Magnan, M. (2024) Tension in financial reporting: reacting to a peer bankruptcy announcement. Journal of Accounting, Auditing and Finance, (doi: 10.1177/0148558X24126489) (Early Online Publication)
Deng, B., Peng, Z., Albitar, K. and Ji, L. (2024) Top management team stability and ESG greenwashing: evidence from China. Business Strategy and the Environment, (doi: 10.1002/bse.3998) (Early Online Publication)
Elmarzouky, M., Hussainey, K., Albitar, K. and Alkaraan, F. (2024) Impact of Brexit disclosure on trade credit. International Journal of Finance and Economics, (Accepted for Publication)
Feng, X., von Mettenheim, H.-J., Sermpinis, G. and Stasinakis, C. (2024) Sustainable portfolio construction via machine learning: ESG, SDG, and sentiment. European Financial Management, (doi: 10.1111/eufm.12531) (Early Online Publication)
Fernandes, F. d. S., Guariglia, A., Kontonikas, A. and Tsoukas, S. (2024) Why do firms extend trade credit? The role of inventories. International Journal of Finance and Economics, (doi: 10.1002/ijfe.2975) (Early Online Publication)
Finkel-Gates, A. (2024) ChatGPT in academic assessments: integrity. EdArXiv, (doi: 10.35542/osf.io/tcqw7)
Finkel-Gates, A. (2024) Embracing inclusivity and flexibility in higher education: a study of Hyflex delivery and Its impact on diverse undergraduates in the post-pandemic era. Open Scholarship of Teaching and Learning, (Accepted for Publication)
Finkel-Gates, A. (2024) Navigating financial management challenges in the Scottish charity sector: insights and strategic approaches. Voluntary Sector Review, (doi: 10.1332/20408056Y2024D000000021) (Early Online Publication)
Finkel-Gates, A. (2024) Transposing the Social Mobility Index to Scottish Higher Education: a comparative analysis of university contributions to social advancement. EdArXiv, (doi: 10.35542/osf.io/te9nh)
Flanagan, C. and Joyce, Y. (2024) The recognition and negotiation of class-based barriers to progression and inclusion in accounting professional services firms. Accounting, Organizations and Society, 112, 101551. (doi: 10.1016/j.aos.2024.101551)
Garbarino, N., Guin, B. and Lee, J. (2024) The effect of subsidized flood insurance on real estate markets. Journal of Risk and Insurance, 91(4), pp. 991-1024. (doi: 10.1111/jori.12491) (Early Online Publication)
Guo, H., Hung, C.-H. D. , Kontonikas, A. and Zeng, Y. (2024) Flight to lottery ahead of FOMC announcements: institutional investors or retail investors? British Journal of Management, 35(2), pp. 1076-1096. (doi: 10.1111/1467-8551.12755)
Hamade, M., Hussainey, K. and Albitar, K. (2024) Corporate reporting through social media: a comprehensive literature review. Journal of Accounting Literature, (Accepted for Publication)
Hasan, I., Karavitis, P. , Kazakis, P. and Leung, W. S. (2024) Corporate social responsibility and profit shifting. European Accounting Review, (doi: 10.1080/09638180.2024.2303971) (Early Online Publication)
Heald, D. and Hodges, R. (2024) The failure of the United Kingdom’s accounting and fiscal governance. Accounting, Auditing and Accountability Journal, 37(9), pp. 305-335. (doi: 10.1108/AAAJ-06-2023-6513)
Helbing, P. and Lucey, B. M. (2024) A success dressed as a failure? Evidence from post‐IPO withdrawal outcomes in Europe. European Financial Management, (doi: 10.1111/eufm.12487) (Early Online Publication)
Hsu, P.-H., Kyriakou, I., Ma, T. and Sermpinis, G. (2024) Mutual funds’ conditional performance free of data snooping bias. Journal of Financial and Quantitative Analysis, (doi: 10.1017/S0022109024000097) (Early Online Publication)
Jabbar, A., Apostolidis, C., Baines, N., Devine, A. , Christofi, M. and Trivedi, S. (2024) Help those helping others - the role of universities in facilitating digitalisation and virtualisation in non-profit organisations. Journal of Technology Transfer, (doi: 10.1007/s10961-024-10109-2) (Early Online Publication)
Karavitis, P. , Kazakis, P. and Xu, T. (2024) Overconfident CEOs, corporate social responsibility, and tax avoidance: evidence from China. Journal of International Accounting, Auditing and Taxation, (Accepted for Publication)
Kellard, N. M., Makhlouf, Y., Sarkisyan, A. and Vinogradov, D. V. (2024) Women’s empowerment and child mortality. World Development, 183, 106712. (doi: 10.1016/j.worlddev.2024.106712)
Lavery, P. , Serena, J.-M., Spaliara, M.-E. and Tsoukas, S. (2024) Private equity buyouts and exports: the impact of Brexit on UK firms. British Journal of Management, 35(1), pp. 364-377. (doi: 10.1111/1467-8551.12716)
Lavery, P. , Spaliara, M.-E. and Goerg, H. (2024) Private equity buyouts & firm exporting in crisis periods: Exploring a new channel. Journal of Corporate Finance, 89, 102686. (doi: 10.1016/j.jcorpfin.2024.102686)
Lavery, P. and Wilson, N. (2024) The performance of private equity portfolio companies during the COVID-19 pandemic. Journal of Corporate Finance, 89, 102641. (doi: 10.1016/j.jcorpfin.2024.102641)
Leventis, S., Tsalavoutas, I. and Tsoligkas, F. (2024) Informal institutions in accounting research: a structured literature review. Journal of International Accounting, Auditing and Taxation, 55, 100621. (doi: 10.1016/j.intaccaudtax.2024.100621)
Lima, J. P. R. d., Casa Nova, S. P. d. C. and Vendramin, E. d. O. (2024) Sexist academic socialization and feminist resistance: (de)constructing women’s (dis)placement in Brazilian accounting academia. Critical Perspectives on Accounting, 99, 102600. (doi: 10.1016/j.cpa.2023.102600)
Maghakyan, A. , Jarva, H., Niemi, L. and Sihvonen, J. (2024) The effect of audit partner digitalization expertise on audit fees. European Accounting Review, (doi: 10.1080/09638180.2023.2298433) (Early Online Publication)
Menkveld, A. J. et al. (2024) Nonstandard errors. Journal of Finance, 79(3), pp. 2339-2390. (doi: 10.1111/jofi.13337)
Miglo, A. (2024) ICO vs. equity financing under imperfect, complex and asymmetric information. FinTech, 3(1), pp. 17-39. (doi: 10.3390/fintech3010002)
Morgan-Thomas, A. , Tsoukas, S. , Dudau, A. and Gaska, P. (2024) Beyond declarations: Metrics, journal rankings and responsible assessment. Research Policy, (Accepted for Publication)
Movaghari, H. , Serletis, A. and Sermpinis, G. (2024) Money demand stability: new evidence from transfer entropy. International Economics, 179, 100524. (doi: 10.1016/j.inteco.2024.100524)
Movaghari, H. and Sermpinis, G. (2024) Heterogeneous impact of cost of carry on corporate money demand. European Financial Management, (doi: 10.1111/eufm.12507) (Early Online Publication)
Movaghari, H. , Tsoukas, S. and Vagenas-Nanos, E. (2024) Corporate cash policy and double machine learning. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3039) (Early Online Publication)
Paisey, C. , Flanagan, C. , Bradley, L. , McCallum, S. and Zou, Y. (2024) Listen up! Listening skills in accounting education: gaps and proposed new research and teaching agendas. Accounting Education, (doi: 10.1080/09639284.2023.2301382) (Early Online Publication)
Parker, L. D. (2024) Public university research engagement contradictions in a commercialisation higher education world. Financial Accountability and Management, 40(1), pp. 16-33. (doi: 10.1111/faam.12341)
Parker, L. D. (2024) Third sector crisis management and resilience: reflections and directions. Financial Accountability and Management, 40(3), pp. 326-343. (doi: 10.1111/faam.12379)
Parker, L. D. , Guthrie, J. and Martin-Sardesai, A. (2024) Performance management in the Australian higher education system – a historically informed critique. Accounting History, 29(2), pp. 215-235. (doi: 10.1177/10323732241230348)
Qian, W., Parker, L. and Zhu, J. (2024) Corporate environmental reporting in the China context: the interplay of stakeholder salience, socialist ideology and state power. British Accounting Review, 56(1), 101198. (doi: 10.1016/j.bar.2023.101198)
Qu, F., She, W., Li, D., Zheng, B. and Albitar, K. (2024) Mitigating excessive financialization or promoting innovation? Productivity effects of China’s carbon emission trading scheme. Business Strategy and the Environment, (doi: 10.1002/bse.3876) (Early Online Publication)
Resende de Lima, J. P., de Souza Miranda, C. and Pereira de Castro Casa Nova, S. (2024) Is there no sin down South of the Equator? Brazilian auditors’ perception of the gendered and racialized dynamics in audit firms. Social and Environmental Accountability Journal, (doi: 10.1080/0969160X.2024.2341022) (Early Online Publication)
Rossovski, J., Lucey, B. and Helbing, P. (2024) Determinants of IPO overpricing. British Journal of Management, (doi: 10.1111/1467-8551.12858) (Early Online Publication)
Rossovski, J., Lucey, B. and Helbing, P. (2024) The long-term performance of overpriced and underpriced initial public offerings. Review of Corporate Finance, (Accepted for Publication)
Shi, Y. and Zhu, K. (2024) Unraveling the impact of bank loan spread on corporate innovation: evidence from China. Economic Modelling, 130, 106559. (doi: 10.1016/j.econmod.2023.106559)
Siganos, A. , Synapis, A. and Tsalavoutas, I. (2024) Information leakage prior to market switches and the importance of Nominated Advisers. British Accounting Review, 56(6), 101461. (doi: 10.1016/j.bar.2024.101461)
Sun, X., Stasinakis, C. and Sermpinis, G. (2024) Decentralization illusion in decentralized finance: evidence from tokenized voting in MakerDAO polls. Journal of Financial Stability, 73, 101286. (doi: 10.1016/j.jfs.2024.101286)
Tsou, C.-T. and Kim, D.-H. (2024) Deciphering the accelerated expansion of China's NEV sector post-2020: a cross-system analysis using multi-level perspective. Science and Public Policy, (doi: 10.1093/scipol/scae063) (Early Online Publication)
Tsou, C.-t. and Kim, D.-H. (2024) Unravelling firm performance in evolving markets: a capabilities approach to China's automotive sector. Asian Journal of Technology Innovation, (doi: 10.1080/19761597.2024.2432560) (Early Online Publication)
Vera-Colina, M. A., Casa Nova, S. P. d. C., de Lima, J. P. R. and Vendramin, E. d. O. V. (2024) Counter-pedagogies of cruelty: overcoming marginalization in Colombian accounting academia through feminist solidarity. Critical Perspectives on Accounting, (Accepted for Publication)
Wang, C.'a., Wang, L., Zhao, S., Yang, C. and Albitar, K. (2024) The impact of Fintech on corporate carbon emissions: towards green and sustainable development. Business Strategy and the Environment, (doi: 10.1002/bse.3778)
Wang, Y. and Albitar, K. (2024) A novel metric for corporate environmental responsibility and its impact on investment inefficiency. International Journal of Finance and Economics, (doi: 10.1002/ijfe.3055) (Early Online Publication)
Wang, Y., Albitar, K. and Chbib, I. (2024) Connecting the dots: a systematic review of corporate social responsibility, information asymmetry, and economic implications. Corporate Social Responsibility and Environmental Management, 31(5), pp. 5012-5031. (doi: 10.1002/csr.2843)
Wang, Y. and Ahn, P. D. (2024) Make China great again: the strategies of Confucian accountants. Accounting, Auditing and Accountability Journal, (doi: 10.1108/AAAJ-07-2023-6572) (Early Online Publication)
Wang, Z., Zhang, T., Ren, X. and Shi, Y. (2024) AI adoption rate and corporate green innovation efficiency: evidence from Chinese energy companies. Energy Economics, 132, 107499. (doi: 10.1016/j.eneco.2024.107499)
Wei, M., Kyriakou, I., Sermpinis, G. and Stasinakis, C. (2024) Cryptocurrencies and Lucky Factors: the value of technical and fundamental analysis. International Journal of Finance and Economics, 29(4), pp. 4073-4104. (doi: 10.1002/ijfe.2863)
Yang, C., Gu, M. and Albitar, K. (2024) Government in the digital age: exploring the impact of digital transformation on governmental efficiency. Technological Forecasting and Social Change, (Accepted for Publication)
Yang, C., Zhu, C. and Albitar, K. (2024) ESG ratings and green innovation: a U‐shaped journey towards sustainable development. Business Strategy and the Environment, 33(5), pp. 4108-4129. (doi: 10.1002/bse.3692)
Yang, R., Wu, J., Yang, C. and Albitar, K. (2024) Far-sighted through mitigating risk: directors and officers liability insurance and corporate ESG performance. International Review of Financial Analysis, 96(Part B), 103719. (doi: 10.1016/j.irfa.2024.103719)
Zografopoulos, L., Iannino, M. C., Psaradellis, I. and Sermpinis, G. (2024) Industry return prediction via interpretable deep learning. European Journal of Operational Research, (doi: 10.1016/j.ejor.2024.08.032) (Early Online Publication)
Zou, S. (2024) My teacher identities and emotions: A self-reflexive account of the COVID-19 pandemic. Accounting Education, (doi: 10.1080/09639284.2023.2300009) (Early Online Publication)
Zou, S. and Paisey, C. (2024) Alternative accounts, rivers and dams: the case of the Green Earth Volunteers’ river project. Accounting, Auditing and Accountability Journal, 37(4), pp. 1041-1068. (doi: 10.1108/AAAJ-07-2019-4083)
Books
Aleksanyan, M. , Lee, K., Meitner, M. and Pande, N. (2024) The Valuation Book: How to Value Businesses and Shares – an Introductory Guide for Investors, Managers and More. Harriman House. ISBN 9780857199492 (In Press)
Finkel-Gates, A. (2024) Apple's Global Tax Strategy: Understanding the Role of Transfer Pricing in the Double Irish with a Dutch Sandwich Scheme. Series: SAGE Business Cases. SAGE Publications. (Accepted for Publication)
Finkel-Gates, A. (2024) Speaking Truth to Power: An Examination of Ethical Dilemmas in the Workplace. Series: SAGE Business Cases. SAGE Publications. (Accepted for Publication)
Book Sections
Martin-Sardesai, A., Guthrie, J. and Parker, L. (2024) Four decades of neoliberalism and Australian public universities: elasticity of NPM practices. In: Lapsley, I. and Miller, P. (eds.) The Resilience of New Public Management. Oxford University Press, pp. 116-137. ISBN 9780198883814 (In Press)
Research Reports or Papers
Baboukardos, D., Seretis, E. , Tsalavoutas, I. and Tsoligkas, F. (2024) Evidence on Companies’ Biodiversity Disclosures. Project Report. ACCA and Adam Smith Business School.
Ballantine, J. et al. (2024) Subject Benchmark Statement: Accounting. Version for Consultation. Documentation. QAA.
Finkel-Gates, A. (2024) Scottish Social Mobility Index 2024. Documentation. Higher Education Policy Institute (HEPI).
Joyce, Y. and Flanagan, C. (2024) A literature review of academic research on equality, diversity and inclusion in the professions. Documentation. The Insolvency Service.
Lavery, P. , Tsoukalas, J. and Wilson, N. (2024) Private equity financing & firm productivity, Working Paper No. 041. Working Paper. The Productivity Institute.
Conference or Workshop Item
Finkel-Gates, A. (2024) ChatGPT in Academic Assignments: Integrity. Assessment and Feedback Symposium 2024, Online, 05 Nov 2024.
Joyce, Y. and Maclean, E. (2024) A Multi-case Study Database of Reporting Matters in Insolvency Practitioner Reports to Creditors. Insolvency Service Forward Thinking Conference 2022, Nottingham, UK, 18 Nov 2022.
McCallum, S. (2024) Critical Thinking and Groupwork: A Process Perspective. British Accounting and Finance Association Special Interest Group Conference, Leeds, UK, 29-31 May 2024.
McCallum, S. (2024) Using Active Feedback to Develop Students’ Critical Thinking Skills. European Accounting Association (EAA) 46th Annual Congress, Bucharest, Romania, 15-17 May 2024.
McCallum, S. and Nicol, D. (2024) Sharing Agency for Feedback: Students Write Their Own Feedback Comments before Receiving Lecturer Comments. 17th Annual University of Glasgow Learning and Teaching Conference, Glasgow, UK, 9th April 2024.
Website
Devine, A. (2024) Commentary: It’s OK To Get It Wrong: Learning From The Taboo Of Failure. [Website]
Finkel-Gates, A. (2024) Embracing AI in Education: Reflections on WWDC and the Future of Academic Assessments. [Website]
2023
Articles
Ahmed, H., Sherif, E.-H. and Albitar, K. (2023) Board governance and audit report lag in the light of big data adoption: the case of Egypt. International Journal of Accounting and Information Management, 31(1), pp. 148-169. (doi: 10.1108/IJAIM-04-2022-0088)
Ahmed, Z., Hopper, T. and Wickramasinghe, D. (2023) From minnow to mighty: a hegemonic analysis of social accountability in BRAC - the world's largest development NGO. Critical Perspectives on Accounting, 92, 102503. (doi: 10.1016/j.cpa.2022.102503)
Al-Shaer, H., Albitar, K. and Liu, J. (2023) CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence. Review of Quantitative Finance and Accounting, 60(3), pp. 1025-1063. (doi: 10.1007/s11156-022-01118-z)
Al‐Shaer, H., Stephanie Liu, Y. and Albitar, K. (2023) Driving businesses towards a better climate: macro and micro mechanisms to protect the planet. Business Strategy and the Environment, 33(3), pp. 1810-1833. (doi: 10.1002/bse.3575)
Alawattage, C. , Jayathileka, C., Hitibandara, R. and Withanage, S. (2023) Moral economy, performative materialism, and political rhetorics of sustainability accounting. Critical Perspectives on Accounting, 95, 102507. (doi: 10.1016/j.cpa.2022.102507)
Albitar, K. , Al-Shaer, H. and Liu, Y. S. (2023) Corporate commitment to climate change: the effect of eco-innovation and climate governance. Research Policy, 52(2), 104697. (doi: 10.1016/j.respol.2022.104697)
Albitar, K. and Hussainey, K. (2023) Editorial: sustainability, environmental responsibility and innovation. Green Finance, 5(1), pp. 85-88. (doi: 10.3934/GF.2023004)
Albitar, K. , Liu, S., Hussainey, K. and Liao, G. (2023) Do investors care about corporate environmental responsibility engagement? International Journal of Business Governance and Ethics, 17(4), pp. 393-415. (doi: 10.1504/IJBGE.2023.132079)
Alwadani, N., Al-Shaer, H. and Albitar, K. (2023) The impact of internal governance mechanisms on environmental performance of Saudi firms. International Journal of Accounting and Information Management, 32(1), pp. 40-57. (doi: 10.1108/IJAIM-04-2023-0084)
Ang, S. Y. and Wickramasinghe, D. (2023) Ethical disputes, coordinating acts and NGO accountability: evidence from an NGO river-care programme in Malaysia. Critical Perspectives on Accounting, 92, 102416. (doi: 10.1016/j.cpa.2022.102416)
Babatunde Adeneye, Y., Fasihi, S., Kammoun, I. and Albitar, K. (2023) Does earnings management constrain ESG performance? the role of corporate governance. International Journal of Disclosure and Governance, 21, pp. 69-92. (doi: 10.1057/s41310-023-00181-9)
Bradley, L. , Favotto, A. and McKernan, J. (2023) Local authority audit in England, playing the field? Financial Accountability and Management, 39(2), pp. 286-303. (doi: 10.1111/faam.12350)
Bradley, L. , Heald, D. and Hodges, R. (2023) Causes, consequences and possible resolution of the local authority audit crisis in England. Public Money and Management, 43(3), pp. 259-267. (doi: 10.1080/09540962.2022.2129550)
Bradley, L. , Heald, D. and Hodges, R. (2023) The under-realized potential usefulness of the UK Whole of Government Accounts. Public Money and Management, (doi: 10.1080/09540962.2023.2272055) (Early Online Publication)
Delis, M. D., Kazakis, P. and Zopounidis, C. (2023) Management and takeover decisions. European Journal of Operational Research, 304(3), pp. 1256-1268. (doi: 10.1016/j.ejor.2022.05.005)
Delshadi, M., Hosseinniakani, M. and Rezaee, Z. (2023) Does options trading deter real activities manipulation? Review of Quantitative Finance and Accounting, 61(2), pp. 673-699. (doi: 10.1007/s11156-023-01162-3)
Ding, R., Shi, Y. and Zhou, H. (2023) Social media coverage and post-earnings announcement drift: evidence from seeking alpha. European Journal of Finance, 29(2), pp. 207-227. (doi: 10.1080/1351847X.2021.2022508)
Dong, K., Zhao, J., Ren, X. and Shi, Y. (2023) Environmental regulation, human capital, and pollutant emissions: the case of SO2 emissions for China. Journal of Chinese Economic and Business Studies, 21(1), pp. 111-135. (doi: 10.1080/14765284.2022.2106539)
Engy, A., Hussainey, K. and Albitar, K. (2023) Covid-19 disclosure: do internal corporate governance and audit quality matter? International Journal of Accounting and Information Management, 31(1), pp. 170-194. (doi: 10.1108/IJAIM-05-2022-0108)
Filgueiras Sauerbronn, F., Lima, J. P. R. d. and Faria, A. (2023) Decolonizing-recolonizing curriculum in management and accounting. Revista de Administração Contemporânea, 27(6), e230050. (doi: 10.1590/1982-7849rac2023230050.en)
Finkel-Gates, A. (2023) Harnessing change: Green energy's strategic transition to in-house fiberglass production. IMA Educational Case Journal, (Accepted for Publication)
Gad, M., Nguyen, T. and Scapin, M. (2023) The effect of pay disparities within top management on conservative reporting. Accounting and Business Research, 53(4), pp. 478-504. (doi: 10.1080/00014788.2022.2056119)
Hao, X., Fu, W. and Albitar, K. (2023) Innovation with ecological sustainability: does corporate environmental responsibility matter in green innovation? Journal of Economic Analysis, 2(3), pp. 21-42. (doi: 10.58567/jea02030002)
Hazaea, S. A., Mohammed Al-Matari, E., Khatib, S. F. A., Albitar, K. and Zhu, J. (2023) Internal auditing in the Arab world: a systematic literature review and directions for future research. SAGE Open, 13(4), p. 21582440231202332. (doi: 10.1177/21582440231202332)
Islam, M., Slof, J. and Albitar, K. (2023) The mediation effect of audit committee quality and internal audit function quality on the firm size–financial reporting quality nexus. Journal of Applied Accounting Research, 24(5), pp. 839-858. (doi: 10.1108/JAAR-06-2022-0153)
Jia, Z., Li, D., Shi, Y. and Xing, L. (2023) Firm-level media coverage, bank loans, and the role of institutional environments. Journal of Corporate Finance, 83, 102491. (doi: 10.1016/j.jcorpfin.2023.102491)
Ketterer, S., Dionysiou, D., Eierle, B. and Tsalavoutas, I. (2023) Validating implied cost of capital with realized returns by using alternative measures of cash-flow news. British Accounting Review, 55(6), 101220. (doi: 10.1016/j.bar.2023.101220)
Kininmonth, K. and McKinstry, S. (2023) Optimising a threadbare archive: Researching and publishing on J&P Coats ltd, c2000-present. Scottish Business and Industrial History, 33, pp. 37-60.
Lee, K., Aleksanyan, M. , Harris, E. and Manochin, M. (2023) Throwing in the towel: what happens when analysts’ recommendations go wrong? Contemporary Accounting Research, 40(3), pp. 1576-1604. (doi: 10.1111/1911-3846.12875)
Li, D., Zhang, Z. and Cerrato, M. (2023) Factor investing and currency portfolio management. International Review of Financial Analysis, 87, 102626. (doi: 10.1016/j.irfa.2023.102626)
Lima, J. P., Casa Nova, S. P. d. C., Sauerbronn, F. F. and Castañeda, M. (2023) “É só uma gripezinha”? Produzindo um contra-relato midiático das Crises Discursivas sobre a COVID-19 no Brasil. Accounting Forum, (doi: 10.1080/01559982.2023.2182100) (Early Online Publication)
Liu, G., Huang, Y. and Albitar, K. (2023) The impact of urban housing prices on labour mobility: evidence from cities in China. Economic Research-Ekonomska Istrazivanja, 36(2), 2106284. (doi: 10.1080/1331677X.2022.2106284)
Liu, X., Wang, C.'a., Wu, H., Yang, C. and Albitar, K. (2023) The impact of the new energy demonstration city construction on energy consumption intensity: exploring the sustainable potential of China's firms. Energy, 283, 128716. (doi: 10.1016/j.energy.2023.128716)
Makhlouf, Y., Kellard, N. and Vinogradov, D. V. (2023) Banks, financial markets, and income inequality. International Journal of Finance and Economics, (doi: 10.1002/ijfe.2910) (Early Online Publication)
Makhlouf, Y., Kellard, N. M. and Vinogradov, D. (2023) What moves commodity terms-of-trade? Evidence from 178 countries. Journal of Commodity Markets, 32, 100359. (doi: 10.1016/j.jcomm.2023.100359)
Masum, M. A., Parker, L. D. and Yapa, P. W. S. (2023) Political colonization of a regulatory organization in a developing country: implications for public accountability and organizational reform. Financial Accountability and Management, 39(2), pp. 327-354. (doi: 10.1111/faam.12355)
Meftah Gerged, A., Yao, S. and Albitar, K. (2023) Board composition, ownership structure and financial distress: insights from UK FTSE 350. Corporate Governance, 23(3), pp. 628-649. (doi: 10.1108/CG-02-2022-0069)
Nganga, C. S. N., Nova, S. P. d. C. C., Silva, S. M. C. d. and Lima, J. P. R. d. (2023) There’s so much life out there! Work-life conflict, women and accounting graduate programs. Revista de Administração Contemporânea, 27(2), e210318. (doi: 10.1590/1982-7849rac2023210318.en)
Nguyen, D. K., Sermpinis, G. and Stasinakis, C. (2023) Big data, artificial intelligence, and machine learning: a transformative symbiosis in favour of financial technology. European Financial Management, 29(2), pp. 517-548. (doi: 10.1111/eufm.12365)
Parker, L. , Sardesai, A. and Guthrie, J. (2023) The commercialized Australian public university: an accountingized transition. Financial Accountability and Management, 39(1), pp. 125-150. (doi: 10.1111/faam.12310)
Parker, L. D. and Narayanan, V. (2023) Readressing accountability for occupational health and safety in a pandemic era. Meditari Accountancy Research, 31(1), pp. 78-100. (doi: 10.1108/MEDAR-06-2021-1350)
Phalippou, L. and Wu, B. (2023) The association between the proportion of Brexiters and COVID-19 death rates in England. Social Science and Medicine, 323, 115826. (doi: 10.1016/j.socscimed.2023.115826) (PMID:36933437) (PMCID:PMC9991330)
Sadaka, S., Stoner, G. and Nehme, R. (2023) Habitus and harmony: between the global and the local. Accounting Forum, (doi: 10.1080/01559982.2023.2219588) (Early Online Publication)
Safari, M. and Parker, L. D. (2023) Understanding multiple accountability logics within corporate governance policy discourse: Resistance, compromise, or selective coupling? European Accounting Review, (doi: 10.1080/09638180.2023.2194028) (Early Online Publication)
Sermpinis, G. , Tsoukas, S. and Zhang, Y. (2023) Modelling failure rates with machine-learning models: Evidence from a panel of UK firms. European Financial Management, 29(3), pp. 734-763. (doi: 10.1111/eufm.12369)
Tzora, V. A., Philippas, N. D. and Panos, G. A. (2023) The financial capability of 15-year-olds in Greece. Economics Letters, 225, 111044. (doi: 10.1016/j.econlet.2023.111044)
Wei, M., Sermpinis, G. and Stasinakis, C. (2023) Forecasting and trading Bitcoin with machine learning techniques and a hybrid volatility/sentiment leverage. Journal of Forecasting, 42(4), pp. 852-871. (doi: 10.1002/for.2922)
Wilson, J. and Favotto, A. (2023) From seedlings to ships: supply chain and production management in the Venice Arsenale, 1400-1800. Journal of Management History, (doi: 10.1108/JMH-10-2022-0056) (Early Online Publication)
Book Sections
Favotto, A. , Kollman, K. and McMillan, F. (2023) Responsible lobbyists? In: Lyon, T. P. (ed.) Corporate Political Responsibility. Cambridge University Press, pp. 157-187. (doi: 10.1017/9781009420815.010)
Lavery, P. , Spaliara, M.-E. and Tsoukas, S. (2023) Bank capital requirements and the impact on private equity. In: Hammer, B. and Cumming, D. (eds.) The Palgrave Encyclopedia of Private Equity. Palgrave Macmillan: Cham. ISBN 9783030387389 (doi: 10.1007/978-3-030-38738-9_64-1)
Parker, L. and Kaifala, G. (2023) Higher education governance and accountability in developing economies: The case of Sierra Leone. In: Carnegie, G. D. and Napier, C. J. (eds.) Handbook of Accounting, Accountability and Governance. Series: Research handbooks on accounting. Edward Elgar Publishing, pp. 237-257. ISBN 9781800886537 (doi: 10.4337/9781800886544.00021)
Rodrigues, A., Dudau, A. , Kominis, G. and Favotto, A. (2023) Framing risk management within management control systems. In: Rana, T. and Parker, L. (eds.) The Routledge Handbook of Public Sector Accounting. Routledge, pp. 189-201. ISBN 9781003295945 (doi: 10.4324/9781003295945-18)
Research Reports or Papers
Dionysiou, D., Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2023) Reporting of R&D: Disclosure without Recognition? Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.298677).
Finkel-Gates, A. (2023) Licensed Member Project: Budgeting and Forecasting. Project Report. Association of Accounting Technicians.
Conference or Workshop Item
Kontoliou, I., Veloutsou, C. and Panos, G. (2023) Re-approaching Brand-centric Groups: Definitions, Forms, and Terminology Issues. Academy of Marketing Science Conference, New Orleans, LA, USA, 17-19 May 2023.
McCallum, S. (2023) Developing Students’ Critical Thinking by Turning Active Learning into Active Feedback. University of Leeds Language Centre Seminar, Online, Sept 2023.
McCallum, S. and Nicol, D. (2023) Using Active Feedback to Develop Students’ Critical Thinking Skills. EAA Education Committee Workshop, 17 March 2023.
McCallum, S. and Nicol, D. (2023) Using Active Feedback to Develop Students’ Critical Thinking Skills. AHE Conference 2023, Manchester, UK, 22-23 June 2023.
Nicol, D. and McCallum, S. (2023) Using Active Feedback to Develop Students’ Critical Thinking. Workshop for Academic & Educational Development Staff, Durham University, Durham, UK, 17 May 2023.
Nicol, D. and McCallum, S. (2023) Using Active Feedback to Develop Students’ Critical Thinking. inspirED Europe 2023, Amsterdam, Netherlands, 8 June 2023.
Website
Finkel-Gates, A. (2023) Setting HE Coursework in the ChatGPT Era: Assessing the Process, Not the Product. [Website]
2022
Articles
Abdoush, T., Hussainey, K. and Albitar, K. (2022) Corporate governance and performance in the UK insurance industry pre, during and post the Global Financial Crisis. International Journal of Accounting and Information Management, 30(5), pp. 617-640. (doi: 10.1108/IJAIM-03-2022-0049)
Al-Shaer, H., Albitar, K. and Hussainey, K. (2022) Creating sustainability reports that matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research, 23(3), pp. 738-763. (doi: 10.1108/JAAR-05-2021-0136)
Alawattage, C. and Azure, J. D.-C. (2022) Theorising the ‘African problem’ with governmentality and counter conduct. African Accounting and Finance Journal, 4(1), pp. 14-28.
Alawattage, C. and Wickramasinghe, D. (2022) Strategising management accounting: liberal origins and neoliberal trends. Accounting, Auditing and Accountability Journal, 35(2), pp. 518-546. (doi: 10.1108/AAAJ-01-2021-5124)
Albitar, K. , Abdoush, T. and Hussainey, K. (2022) Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones? International Journal of Finance and Economics, 28(4), pp. 3876-3890. (doi: 10.1002/ijfe.2625)
Albitar, K. , Borgi, H., Khan, M. and Zahra, A. (2022) Business environmental innovation and CO2 emissions: The moderating role of environmental governance. Business Strategy and the Environment, 32(4), pp. 1996-2007. (doi: 10.1002/bse.3232)
Albitar, K. , Elmarzouky, M. and Hussainey, K. (2022) Ownership concentration and Covid-19 disclosure: the mediating role of corporate leverage. International Journal of Accounting and Information Management, 30(3), pp. 339-351. (doi: 10.1108/IJAIM-10-2021-0202)
Aleksanyan, M. , Abhayawansa, S. and Tsalavoutas, Y. (2022) Guest editorial. Sustainability Accounting, Management and Policy Journal, 13(6), pp. 1253-1260. (doi: 10.1108/SAMPJ-11-2022-538)
Aleksanyan, M. , Danbolt, J., Siganos, A. and Wu, B. (H.T.) (2022) I only fear when I hear: how media affects insider trading in takeover targets. Journal of Empirical Finance, 67, pp. 318-342. (doi: 10.1016/j.jempfin.2022.04.004)
Alkaraan, F., Albitar, K. , Hussainey, K. and Venkatesh, V. G. (2022) Corporate transformation toward Industry 4.0 and financial performance: the influence of environmental, social, and governance (ESG). Technological Forecasting and Social Change, 175, 121423. (doi: 10.1016/j.techfore.2021.121423)
Almaghrabi, K. S. and Tsalavoutas, I. (2022) Political spending, related voluntary disclosure, and the cost of public debt. Journal of Financial Stability, 63, 101085. (doi: 10.1016/j.jfs.2022.101085)
Ananzeh, H., Al Amosh, H. and Albitar, K. (2022) The effect of corporate governance quality and its mechanisms on firm philanthropic donations: evidence from the UK. International Journal of Accounting and Information Management, 30(4), pp. 477-501. (doi: 10.1108/IJAIM-12-2021-0248)
Andreev, B., Sermpinis, G. and Stasinakis, C. (2022) Modelling financial markets during times of extreme volatility: evidence from the GameStop short squeeze. Forecasting, 4(3), pp. 654-673. (doi: 10.3390/forecast4030035)
Assidi, S., Al Farooque, O. and Albitar, K. (2022) The nexus between aggressive tax planning and earnings management in different political systems and the moderating role of corporate governance. International Journal of Managerial and Financial Accounting, 14(4), pp. 344-361. (doi: 10.1504/IJMFA.2022.126559)
Bracci, E., Mouhcine, T., Rana, T. and Wickramasinghe, D. (2022) Risk management and management accounting control systems in public sector organizations: a systematic literature review. Public Money and Management, 42(6), pp. 395-402. (doi: 10.1080/09540962.2021.1963071)
Carnegie, G. D., Ferri, P., Parker, L. D. , Sidaway, S. I. L. and Tsahuridu, E. E. (2022) Accounting as technical, social and moral practice: the monetary valuation of public cultural, heritage and scientific collections in financial reports. Australian Accounting Review, 32(4), pp. 460-472. (doi: 10.1111/auar.12371)
Chaudhry, A. N., Kontonikas, A. and Vagenas-Nanos, E. (2022) Social networks and the informational role of financial advisory firms centrality in mergers and acquisitions. British Journal of Management, 33(2), pp. 958-979. (doi: 10.1111/1467-8551.12477)
Chen, C. Y.-H. , Fengler, M. R., Härdle, W. K. and Liu, Y. (2022) Media-expressed tone, option characteristics, and stock return predictability. Journal of Economic Dynamics and Control, 134, 104290. (doi: 10.1016/j.jedc.2021.104290)
Chen, C. Y.-H. , Härdle, W. K. and Klochkov, Y. (2022) SONIC: SOcial Network analysis with Influencers and Communities. Journal of Econometrics, 228(2), pp. 177-220. (doi: 10.1016/j.jeconom.2021.02.008)
Chen, C. Y.-H. , Okhrin, Y. and Wang, T. (2022) Monitoring network changes in social media. Journal of Business and Economic Statistics, 42(2), pp. 391-406. (doi: 10.1080/07350015.2021.2016425)
Cooper, C., Tweedie, J., Andrew, J. and Baker, M. (2022) From “business‐like” to businesses: agencification, corporatisation, and civil service reform under the Thatcher administration. Public Administration, 100(2), pp. 193-215. (doi: 10.1111/padm.12732)
Danisewicz, P., Lee, C. H. and Schaeck, K. (2022) Private deposit insurance, deposit flows, bank lending, and moral hazard. Journal of Financial Intermediation, 52, 100967. (doi: 10.1016/j.jfi.2022.100967)
Delis, M. D., Hong, S., Paltalidis, N. and Philip, D. (2022) Forward guidance and corporate lending. Review of Finance, 26(4), pp. 899-935. (doi: 10.1093/rof/rfab027)
Delis, M. D., Iosifidi, M., Kazakis, P. , Ongena, S. and Tsionas, M. G. (2022) Management practices and M&A success. Journal of Banking and Finance, 134, 106355. (doi: 10.1016/j.jbankfin.2021.106355)
Favotto, A. and Kollman, K. (2022) When rights enter the CSR Field: British firms’ engagement with human rights and the UN Guiding Principles. Human Rights Review, 23(1), pp. 21-40. (doi: 10.1007/s12142-020-00614-w)
Favotto, A. , McKernan, J. F. and Zou, Y. (2022) Speculative accountability for animal kinship. Critical Perspectives On Accounting, 84, 102360. (doi: 10.1016/j.cpa.2021.102360)
Guan, Y., Zhou, X., Zheng, Y., Wen, S., Fu, Y., Hu, N. , Fu, A., Han, Y. and Wang, Z. (2022) Role of perceived events in university graduates' job search self-efficacy and success. Journal of Vocational Behavior, 136, 103741. (doi: 10.1016/j.jvb.2022.103741)
Guo, H., Hung, C.-H. D. and Kontonikas, A. (2022) The Fed and the stock market: a tale of sentiment states. Journal of International Money and Finance, 128, 102707. (doi: 10.1016/j.jimonfin.2022.102707)
Hamdallah, M. E., Al-N’eimat, S., Srouji, A. F., Al-Okaily, M. and Albitar, K. (2022) The effect of apparent and intellectual sustainability independence on the credibility gap of the accounting information. Sustainability, 14(21), 14259. (doi: 10.3390/su142114259)
He, Z., Guo, B., Shi, Y. and Zhao, Y. (2022) Natural disasters and CSR: Evidence from China. Pacific-Basin Finance Journal, 73, 101777. (doi: 10.1016/j.pacfin.2022.101777)
Hussainey, K., Albitar, K. and Alkaraan, F. (2022) Corporate narrative reporting on Industry 4.0 technologies: does governance matter? International Journal of Accounting and Information Management, 30(4), pp. 457-476. (doi: 10.1108/IJAIM-02-2022-0024)
Karavitis, P. and Kazakis, P. (2022) Political sentiment and syndicated loan borrowing costs of multinational enterprises. Journal of International Financial Markets, Institutions and Money, 78, 101537. (doi: 10.1016/j.intfin.2022.101537)
Karavitis, P. and Michael, M. S. (2022) International financial integration in the presence of an international duopoly. European Journal of Finance, 28(8), pp. 825-847. (doi: 10.1080/1351847X.2021.1931389)
Kominis, G. , Dudau, A. , Favotto, A. and Gunn, D. (2022) Risk governance through public sector interactive control systems: the intricacies of turning immeasurable uncertainties into manageable risks. Public Money and Management, 42(6), pp. 379-387. (doi: 10.1080/09540962.2021.1965729)
Li, D., Shi, Y. , Xu, L., Xu, Y. and Zhao, Y. (2022) Dynamic asymmetric dependence and portfolio management in cryptocurrency markets. Finance Research Letters, 48, 102829. (doi: 10.1016/j.frl.2022.102829)
Li, D., Xing, L. and Zhao, Y. (2022) Does extended auditor disclosure deter managerial bad-news hoarding? Evidence from crash risk. Journal of Corporate Finance, 76, 102256. (doi: 10.1016/j.jcorpfin.2022.102256)
Li, W., Paraschiv, F. and Sermpinis, G. (2022) A data-driven explainable case-based reasoning approach for financial risk detection. Quantitative Finance, 22(12), pp. 2257-2274. (doi: 10.1080/14697688.2022.2118071)
Li, Y. , McKernan, J. and Chen, M. (2022) Turning around accountability. Accounting, Auditing and Accountability Journal, 35(1), pp. 48-60. (doi: 10.1108/AAAJ-08-2020-4889)
Li, Y., Stasinakis, C. and Yeo, W. M. (2022) A hybrid XGBoost-MLP model for credit risk assessment on Digital Supply Chain Finance. Forecasting, 4(1), pp. 184-207. (doi: 10.3390/forecast4010011)
Lima, J. P. R., Casa Nova, S. P. C., Sauerbronn, F. F. and Castañeda, M. (2022) “Is it just a little flu”? Producing a news-based counter account on Covid-19 discursive crises in Brazil. Accounting Forum, (doi: 10.1080/01559982.2022.2149441) (Early Online Publication)
Liu, P., Peng, Y., Shi, Y. and Yang, J. (2022) Financial structures, political risk and economic growth. European Journal of Finance, 28(4-5), pp. 356-376. (doi: 10.1080/1351847X.2021.1879888)
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy, 41(2), 106944. (doi: 10.1016/j.jaccpubpol.2022.106944)
Miglo, A. (2022) Choice between IEO and ICO: speed vs. liquidity vs. risk. FinTech, 1(3), pp. 276-293. (doi: 10.3390/fintech1030021)
Miglo, A. (2022) Crowdfunding and bank financing: substitutes or complements? Small Business Economics, 59(3), pp. 1115-1142. (doi: 10.1007/s11187-021-00571-9)
Miglo, A. (2022) Theories of crowdfunding and token issues: a review. Journal of Risk and Financial Management, 15(5), 218. (doi: 10.3390/jrfm15050218)
Nicol, D. and McCallum, S. (2022) Making internal feedback explicit: exploiting the multiple comparisons that occur during peer review. Assessment and Evaluation in Higher Education, 47(3), pp. 424-443. (doi: 10.1080/02602938.2021.1924620)
Panetsidou, S., Synapis, A. and Tsalavoutas, Y. (2022) Price run-ups and insider trading laws under different regulatory environments. Review of Quantitative Finance and Accounting, 59(2), pp. 601-639. (doi: 10.1007/s11156-022-01052-0)
Pang, Y., Shi, S., Shi, Y. and Zhao, Y. (2022) A nonlinear dynamic approach to cash flow forecasting. Review of Quantitative Finance and Accounting, 59(1), pp. 205-237. (doi: 10.1007/s11156-022-01066-8)
Parker, L. and Troshani, I. (2022) Pursuing big issues in Covid-world accounting research. Accounting and Management Review = Revista de Contabilidade e Gestão, 26(1), pp. 13-48. (doi: 10.55486/amrrcg.v26i.2a)
Parker, L. D. and Schmitz, J. (2022) The reinvented accounting firm office: impression management for efficiency, client relations and cost control. Accounting, Organizations and Society, 98, 101306. (doi: 10.1016/j.aos.2021.101306)
Rana, T., Bracci, E. and Wickramasinghe, D. (2022) Management accounting and risk management—research and reflections. Public Money and Management, 42(6), pp. 361-364. (doi: 10.1080/09540962.2022.2080917)
Ren, X., Duan, K., Tao, L., Shi, Y. and Yan, C. (2022) Carbon prices forecasting in quantiles. Energy Economics, 108, 105862. (doi: 10.1016/j.eneco.2022.105862)
Ren, X., Li, J. and Shi, Y. (2022) Can digital economic attention spillover to financial markets? Evidence from the time-varying Granger test. Journal of Digital Economy, 1(2), pp. 102-116. (doi: 10.1016/j.jdec.2022.11.002)
Ren, X., Shi, Y. and Jin, C. (2022) Climate policy uncertainty and corporate investment: evidence from the Chinese energy industry. Carbon Neutrality, 1, 14. (doi: 10.1007/s43979-022-00008-6)
Saeudy, M., Meftah Gerged, A. and Albitar, K. (2022) Accounting perspectives on the business value of big data during and beyond the Covid-19 pandemic. Journal of Accounting and Management Information Systems, 21(2), pp. 174-199. (doi: 10.24818/jamis.2022.02002)
Shadrina, E. V., Vinogradov, D. and Kashin, D. V. (2022) Implicit incentives in green public procurement: Good intentions versus rigid regulations. Ecological Economics, 198, 107458. (doi: 10.1016/j.ecolecon.2022.107458)
Shi, Y. , Chen, D., Guo, B., Xu, Y. and Yan, C. (2022) The information content of CDS implied volatility and associated trading strategies. International Review of Financial Analysis, 83, 102295. (doi: 10.1016/j.irfa.2022.102295)
Shi, Y. , Stasinakis, C. , Xu, Y. and Yan, C. (2022) Market co-movement between credit default swap curves and option volatility surfaces. International Review of Financial Analysis, 82, 102192. (doi: 10.1016/j.irfa.2022.102192)
Shi, Y. , Stasinakis, C. , Xu, Y., Yan, C. and Zhang, X. (2022) Stock price default boundary: A Black-Cox model approach. International Review of Financial Analysis, 83, 102284. (doi: 10.1016/j.irfa.2022.102284)
Shohaieb, D., Elmarzouky, M. and Albitar, K. (2022) Corporate governance and diversity management: evidence from a disclosure perspective. International Journal of Accounting and Information Management, 30(4), pp. 502-525. (doi: 10.1108/IJAIM-03-2022-0058)
Spanò, R., Tomo, A. and Parker, L. D. (2022) Shifting identities in the public sector: portraying the “new” public manager in the Italian setting. Qualitative Research in Accounting and Management, 19(1), pp. 45-76. (doi: 10.1108/QRAM-02-2021-0032)
Tawfik, O. I., Elmaasrawy, H. E. and Albitar, K. (2022) Political connections, financing decisions and cash holdings: empirical evidence from Gulf Cooperation Council. Journal of Financial Reporting and Accounting, (doi: 10.1108/JFRA-10-2021-0382) (Early Online Publication)
Vasileios, G. and Favotto, A. (2022) New development: management control for emergent risks in the public sector—a levers of control perspective. Public Money and Management, 42(6), pp. 417-419. (doi: 10.1080/09540962.2021.1986301)
Veenman, D. and Verwijmeren, P. (2022) The earnings expectations game and the dispersion anomaly. Management Science, 68(4), pp. 3129-3149. (doi: 10.1287/mnsc.2021.3983)
Wickramasinghe, D. (2022) Towards being critical in accounting research within LDCs. African Accounting and Finance Journal, 4(1), pp. 29-37.
Wolfsteller, R. and Li, Y. (2022) Business and human rights regulation after the UN Guiding Principles: accountability, governance, effectiveness. Human Rights Review, 23(1), pp. 1-17. (doi: 10.1007/s12142-022-00656-2)
Xu, R., Liu, Y., Hu, N. and Guo, J. (M.) (2022) What drives individual investors in the bear market? British Accounting Review, 54(6), 101113. (doi: 10.1016/j.bar.2022.101113)
Yang, J., Guariglia, A., Peng, Y. and Shi, Y. (2022) Inventory investment and the choice of financing: does financial development play a role? Journal of Corporate Finance, 74, 102139. (doi: 10.1016/j.jcorpfin.2021.102139)
Zafar, U., Kellard, N. and Vinogradov, D. (2022) Multi‐stage optimization filter for trend based short‐term forecasting. Journal of Forecasting, 41(2), pp. 345-360. (doi: 10.1002/for.2810)
Zhou, D., Liu, Y., Ren, X., Yan, C. and Shi, Y. (2022) Economic agglomeration and product quality upgrading: evidence from China. Journal of Chinese Economic and Business Studies, 20(4), pp. 377-395. (doi: 10.1080/14765284.2021.1985933)
Book Sections
Heald, D. (2022) The uses and abuses of transparency. In: Alloa, E. (ed.) This Obscure Thing Called Transparency. Politics and Aesthetics of a Contemporary Metaphor. Leuven University Press: Leuven, pp. 37-66. ISBN 9789461664464 (doi: 10.2307/j.ctv26dhjc9.5)
Shadrina, E.V. and Vinogradov, D. (2022) Public–private partnerships in an economist’s eye: a gleam or a beam? In: Hodge, G. A. and Greve, C. (eds.) A Research Agenda for Public–Private Partnerships and the Governance of Infrastructure. Edward Elgar publishing, pp. 85-104. ISBN 9781839105876
Wickramasinghe, D. , Alawattage, C. , Parker, L. and Favotto, A. (2022) Connecting global SDGs to local government: a developing country case. In: Adams, C. A. (ed.) Handbook of Accounting and Sustainability. Series: Research handbooks in accounting. Edward Elgar Publishing: Cheltenham, pp. 191-208. ISBN 9781800373518 (doi: 10.4337/9781800373518.00018)
Yuan, G. X., Yan, C., Zhou, Y., Liu, H., Qian, G. and Shi, Y. (2022) Credit risk analysis of Chinese companies by applying the CAFÉ Approach. In: Wang, Y., Zhu, G., Han, Q., Zhang, L., Song, X. and Lu, Z. (eds.) Data Science: 8th International Conference of Pioneering Computer Scientists, Engineers and Educators, ICPCSEE 2022, Chengdu, China, August 19–22, 2022, Proceedings, Part II. Series: Communications in computer and information science (1629). Springer: Singapore, pp. 475-502. ISBN 9789811952081 (doi: 10.1007/978-981-19-5209-8_33)
Research Reports or Papers
Abhayawansa, S., Aleksanyan, M. , Lee, K. and Tsalavoutas, I. (2022) Usefulness of Real-time Information: Views of Professional Investors and Analysts. Project Report. Institute of Chartered Accountants of Scotland (ICAS).
Baboukardos, D., Seretis, E. , Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2022) Companies’ readiness to adopt IFRS S2 climate-related disclosures. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.278152).
Garbarino, N., Guin, B. and Lee, J. (2022) The effects of subsidised flood insurance on real estate markets. Staff Working Paper No. 995. Working Paper. Bank of England.
Heald, D. (2022) The Scottish Government’s Resource Spending Review 2022: Submission to the Finance and Public Administration Committee of the Scottish Parliament. Other. Finance and Constitution Committee of the Scottish Parliament.
Conference or Workshop Item
McCallum, S. (2022) Using Active Feedback to Develop Students’ Critical Thinking. Third Virtual Conference on Teaching, Learning and Assessment in Higher Education, The Center for Research and Improvement in Education (CIME) of the Universidad del Desarrollo, 16 November 2022.
McCallum, S. , Lamb, A., Wilcock, P. and Somerville, A. (2022) Panel Discussion on Assessment in Accounting and Finance Education. BAFA Scotland Conference, Glasgow, UK, 13 Sep 2022.
Nicol, D. and McCallum, S. (2022) What If Students Generate Their Own Feedback? Turning Active Learning into Active Feedback. Workshop for Stellenbosch University, Stellenbosch, South Africa, 25 Aug 2022.
Nicol, D. and McCallum, S. (2022) What if students generate their own feedback? Turning active learning into active feedback. BAFA Accounting Education Special Interest Group Conference, Glasgow, Scotland, United Kingdom, 18-20 May 2022.
Nicol, D. , McCallum, S. , Quinn, N. and Gibb, A. (2022) Activating Internal Feedback: Developing Students' Capacity for Self-Regulation Activating Inner Feedback: Building Students' Capacity. Third Virtual Conference on Teaching, Learning and Assessment in Higher Education, The Center for Research and Improvement in Education (CIME) of the Universidad del Desarrollo, 16 November 2022.
Nicol, D. , McCallum, S. , Quinn, N. and Gibb, A. (2022) Turning Active Learning into Active Feedback. Workshop with the Principal Fellows HEA Network, Glasgow Caledonian University, 23 November 2022.
Nicol, D. , Quinn, N. and McCallum, S. (2022) Inner Feedback Comparison. Principal Fellows HEA (Scotland) Network, 20th Jan 2022.
Conference Proceedings
Bradley, L. and Kininmonth, K. (2022) Use of a Reflective Portfolio to Encourage Learning and to Assess Intended Learning Outcomes in a First-Year Accountancy Course. In: Chartered Association of Business Schools Learning, Teaching and Student Experience (LTSE) 2022, Belfast, Northern Ireland, 24-25 May 2022, pp. 88-89.
Audio
Nicol, D. , McCallum, S. , Kushwah, L. and Quinn, N. (2022) Beyond the Technology: Rethinking assessment and feedback - unlocking the power of comparison based feedback. [Audio]
Nicol, D. , McCallum, S. , Kushwah, L., Quinn, N. and Knight, S. (2022) Beyond the Technology: Rethinking assessment and feedback - unlocking the power of comparison based feedback. Beyond the Technology: The Education 4.0 Podcast. [Audio]
2021
Articles
Adams, R. B., Kräussl, R., Navone, M. and Verwijmeren, P. (2021) Gendered prices. Review of Financial Studies, 34(8), pp. 3789-3839. (doi: 10.1093/rfs/hhab046)
Ahn, P. and Wickramasinghe, D. (2021) Pushing the limits of accountability: big-data analytics containing and controlling COVID-19 in South Korea. Accounting, Auditing and Accountability Journal, 34(6), pp. 1320-1331. (doi: 10.1108/AAAJ-08-2020-4829)
Alam, S., Ranasinghe, S. B. and Wickramasinghe, D. (2021) Another development challenge: gaining emancipation from a functional hegemony in accounting and management control research. Journal of Accounting in Emerging Economies, 11(1), pp. 27-48. (doi: 10.1108/JAEE-02-2019-0039)
Alawattage, C. and Azure, J. D.-C. (2021) Behind the World Bank’s ringing declarations of “social accountability”: Ghana’s public financial management reform. Critical Perspectives on Accounting, 78, 102075. (doi: 10.1016/j.cpa.2019.02.002)
Albitar, K. , Al-Shaer, H. and Elmarzouky, M. (2021) Do assurance and assurance providers enhance Covid-related disclosures in CSR reports? an examination in the UK context. International Journal of Accounting and Information Management, 29(3), pp. 410-428. (doi: 10.1108/IJAIM-01-2021-0020)
Albitar, K. , Meftah Gerged, A., Hassan, K. and Hussainey, K. (2021) Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting and Information Management, 29(1), pp. 169-178. (doi: 10.1108/IJAIM-08-2020-0128)
Aleksanyan, M. , Hao, Z., Vagenas-Nanos, E. and Verwijmeren, P. (2021) Do state visits affect cross-border mergers and acquisitions? Journal of Corporate Finance, 66, 101800. (doi: 10.1016/j.jcorpfin.2020.101800)
Almaghrabi, K. S., Opong, K. and Tsalavoutas, I. (2021) Compliance with pension-related mandatory disclosures and debt financing. Journal of Business Finance and Accounting, 48(1-2), pp. 148-184. (doi: 10.1111/jbfa.12479)
Carnegie, G., Parker, L. and Tsahuridu, E. (2021) It’s 2020: what is accounting today? Australian Accounting Review, 31(1), pp. 65-73. (doi: 10.1111/auar.12325)
Chen, S., Wang, Y., Albitar, K. and Huang, Z. (2021) Does ownership concentration affect corporate environmental responsibility engagement? the mediating role of corporate leverage. Borsa Istanbul Review, 21(S1), S13-S24. (doi: 10.1016/j.bir.2021.02.001)
Chen, S., Yang, C. and Albitar, K. (2021) Is there any heterogeneous impact of mandatory disclosure on corporate social responsibility dimensions? evidence from a quasi-natural experiment in China. Data Science in Finance and Economics, 1(3), pp. 272-297. (doi: 10.3934/DSFE.2021015)
Cooper, C., Tweedie, J., Andrew, J. and Baker, M. (2021) The agencification of government under Thatcher continues to have profound repercussions for UK democracy. LSE British Politics and Policy Blog, 15 Apr.
Daff, L. and Parker, L. D. (2021) A conceptual model of accountants’ communication inside not-for-profit organisations. British Accounting Review, 53(3), 100959. (doi: 10.1016/j.bar.2020.100959)
Dargenidou, C., Jackson, R. H.G., Tsalavoutas, I. and Tsoligkas, F. (2021) Capitalisation of R&D and the informativeness of stock prices: pre- and post-IFRS evidence. British Accounting Review, 53(4), 100998. (doi: 10.1016/j.bar.2021.100998)
Delis, F., Delis, M. D., Karavitis, P. I. and Klassen, K. J. (2021) Corporate governance and profit shifting: the role of the audit committee. European Accounting Review, (doi: 10.1080/09638180.2021.2003216) (Early Online Publication)
Duan, K., Ren, X., Shi, Y. , Mishra, T. and Yan, C. (2021) The marginal impacts of energy prices on carbon price variations: evidence from a quantile-on-quantile approach. Energy Economics, 95, 105131. (doi: 10.1016/j.eneco.2021.105131)
Dutordoir, M., Vagenas-Nanos, E. , Verwijmeren, P. and Wu, B. (2021) A rundown of merger target run-ups. Financial Management, 50(2), pp. 487-518. (doi: 10.1111/fima.12331)
Elmarzouky, M., Albitar, K. , Enayet Karim, A. and Saber Moussa, A. (2021) COVID-19 disclosure: a novel measurement and annual report uncertainty. Journal of Risk and Financial Management, 14(12), 616. (doi: 10.3390/jrfm14120616)
Elmarzouky, M., Albitar, K. and Hussainey, K. (2021) Covid-19 and performance disclosure: does governance matter? International Journal of Accounting and Information Management, 29(5), pp. 776-792. (doi: 10.1108/IJAIM-04-2021-0086)
Enayet Karim, A., Albitar, K. and Elmarzouky, M. (2021) A novel measure of corporate carbon emission disclosure, the effect of capital expenditures and corporate governance. Journal of Environmental Management, 290, 112581. (doi: 10.1016/j.jenvman.2021.112581) (PMID:33866086)
Fang, Y., Jing, Z., Shi, Y. and Zhao, Y. (2021) Financial spillovers and spillbacks: new evidence from China and G7 countries. Economic Modelling, 94, pp. 184-200. (doi: 10.1016/j.econmod.2020.09.022)
Favotto, A. and Kollman, K. (2021) Mixing business with politics: does corporate social responsibility end where lobbying transparency begins? Regulation and Governance, 15(2), pp. 262-279. (doi: 10.1111/rego.12275)
Gao, X., Xu, W., Li, D. and Xing, L. (2021) Media coverage and investment efficiency. Journal of Empirical Finance, 63, pp. 270-293. (doi: 10.1016/j.jempfin.2021.07.002)
Güçbilmez, U. and Briain, T. Ó. (2021) Bidding styles of institutional investors in IPO auctions. Journal of Financial Markets, 53, 100579. (doi: 10.1016/j.finmar.2020.100579)
Guo, H., Hung, C.-H. and Kontonikas, A. (2021) Investor sentiment and the pre-FOMC announcement drift. Finance Research Letters, 38, 101443. (doi: 10.1016/j.frl.2020.101443)
Hassanniakalager, A., Sermpinis, G. and Stasinakis, C. (2021) Trading the foreign exchange market with technical analysis and Bayesian statistics. Journal of Empirical Finance, 63, pp. 230-251. (doi: 10.1016/j.jempfin.2021.07.006)
Jewell, S. and Kazakis, P. (2021) Migration patterns and job satisfaction: evidence from European doctorate holders. Annals of Regional Science, 66(2), pp. 359-407. (doi: 10.1007/s00168-020-01024-z)
Joannides de Lautour, V., Hoque, Z. and Wickramasinghe, D. (2021) Operationalising ethnicity in accountability: Insights from an ethnic group within the Salvation Army. Accounting, Auditing and Accountability Journal, 34(8), pp. 1883-1905. (doi: 10.1108/AAAJ-08-2013-1450)
Joyce, Y. and Maclean, E. (2021) Facing the future: a survey on policy issues, Covid-19 and working life. RECOVERY, 2021(Summer), pp. 18-21.
Joyce, Y. (2021) Surveying the profession on Covid-19 measures, regulation and working life. RECOVERY News,
Kaifala, G. B. , Paisey, C. and Paisey, N. J. (2021) The UK pensions landscape – a critique of the role of accountants and accounting technologies in the treatment of social and societal risks. Critical Perspectives on Accounting, 75, 102091. (doi: 10.1016/j.cpa.2019.06.005)
Karavitis, P. , Kokas, S. and Tsoukas, S. (2021) Gender board diversity and the cost of bank loans. Journal of Corporate Finance, 71, 101804. (doi: 10.1016/j.jcorpfin.2020.101804)
Li, J., Guo, J. M., Hu, N. and Tang, K. (2021) Do corporate managers believe in luck? Evidence of the Chinese zodiac effect. International Review of Financial Analysis, 77, 101861. (doi: 10.1016/j.irfa.2021.101861)
Li, T., Li, X. and Albitar, K. (2021) Threshold effects of financialization on enterprise R & D innovation: a comparison research on heterogeneity. Quantitative Finance and Economics, 5(3), pp. 496-515. (doi: 10.3934/QFE.2021022)
Lye, J., Hoque, Z. and Parker, L. (2021) How do employees learn from performance measures? Evidence from a local government entity. Accounting and Finance, 61(2), pp. 3443-3480. (doi: 10.1111/acfi.12709)
Maran, L. and Parker, L. (2021) Non-financial motivations in mergers and acquisitions: The Fiat–Ferrari case. Business History, 63(4), pp. 606-667. (doi: 10.1080/00076791.2019.1597854)
Martin-Sardesai, A., Guthrie, J. and Parker, L. (2021) The neoliberal reality of higher education in Australia: how accountingisation is corporatising knowledge. Meditari Accountancy Research, 29(6), pp. 1261-1282. (doi: 10.1108/MEDAR-10-2019-0598)
McCallum, S. and Milner, M. M. (2021) The effectiveness of formative assessment: student views and staff reflections. Assessment and Evaluation in Higher Education, 46(1), pp. 1-16. (doi: 10.1080/02602938.2020.1754761)
Meftah Gerged, A., Albitar, K. and Al‐Haddad, L. (2021) Corporate environmental disclosure and earnings management—the moderating role of corporate governance structures. International Journal of Finance and Economics, 28(3), pp. 2789-2810. (doi: 10.1002/ijfe.2564)
Miglo, A. (2021) Crowdfunding under market feedback, asymmetric information and overconfident entrepreneur. Entrepreneurship Research Journal, 11(4), 20190018. (doi: 10.1515/erj-2019-0018)
Miglo, A. (2021) STO vs. ICO: a theory of token issues under moral hazard and demand uncertainty. Journal of Risk and Financial Management, 14(6), 232. (doi: 10.3390/jrfm14060232)
Mihoci, A., Haerdle, W. and Chen, C. Y.-H. (2021) TERES: tail event risk expectile based shortfall. Quantitative Finance, 21(3), pp. 449-460. (doi: 10.1080/14697688.2020.1786151)
Mizen, P., Packer, F., Remolona, E. and Tsoukas, S. (2021) Original sin in corporate finance: new evidence from Asian bond issuers in onshore and offshore markets. Journal of International Money and Finance, 119, 102489. (doi: 10.1016/j.jimonfin.2021.102489)
Nguyen, T. (2021) Freedom of the press and corporate misconduct. Journal of Business Finance and Accounting, 48(9-10), pp. 1668-1710. (doi: 10.1111/jbfa.12532)
Osman, M., Gallhofer, S. and Haslam, J. (2021) Contextualising and critically theorising corporate social responsibility reporting: dynamics of the late Mubarak era in Egypt. Critical Perspectives on Accounting, 74, 102166. (doi: 10.1016/j.cpa.2020.102166)
Parker, L. D. , Schmitz, J. and Jacobs, K. (2021) Auditor and auditee engagement with public sector performance audit: an institutional logics perspective. Financial Accountability and Management, 37(2), pp. 142-162. (doi: 10.1111/faam.12243)
Ranasinghe, S. B. and Wickramasinghe, D. (2021) Unveiling a postcolonial neoliberalism: hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka. Accounting, Auditing and Accountability Journal, 34(3), pp. 651-679. (doi: 10.1108/AAAJ-12-2018-3785)
Sermpinis, G. , Hassanniakalager, A., Stasinakis, C. and Psaradellis, I. (2021) Technical analysis profitability and persistence: a discrete false discovery approach on MSCI indices. Journal of International Financial Markets, Institutions and Money, 73, 101353. (doi: 10.1016/j.intfin.2021.101353)
Shi, S. and Shi, Y. (2021) Bitcoin futures: trade it or ban it? European Journal of Finance, 27(4-5), pp. 381-396. (doi: 10.1080/1351847X.2019.1647865)
Siganos, A. (2021) Guest editor networking in special issues. International Review of Financial Analysis, 76, 101770. (doi: 10.1016/j.irfa.2021.101770)
Siganos, A. (2021) A novel measure of sleep based on Google: the case for financial markets. European Journal of Finance, 27(12), pp. 1151-1163. (doi: 10.1080/1351847X.2020.1857289)
Song, P., Zong, X., Chen, X., Zhao, Q. and Guo, L. (2021) The Shortest Duration Constrained Hidden Markov Model: data denoise and forecast optimization on the country-product matrix for the Fitness-Complexity Algorithm. PLoS ONE, 16(7), e0253845. (doi: 10.1371/journal.pone.0253845) (PMID:34310612) (PMCID:PMC8312928)
Tsalavoutas, Y. and Tsoligkas, F. (2021) Uncertainty avoidance and stock price informativeness of future earnings. Journal of International Financial Markets, Institutions and Money, 75, 101410. (doi: 10.1016/j.intfin.2021.101410)
Vinogradov, D. and Makhlouf, Y. (2021) Signaling probabilities in ambiguity: who reacts to vague news? Theory and Decision, 90(3-4), pp. 371-404. (doi: 10.1007/s11238-020-09759-z)
Vinogradov, D. and Makhlouf, Y. (2021) Two faces of financial systems: provision of services versus shock-smoothing. Journal of International Financial Markets, Institutions and Money, 75, 101456. (doi: 10.1016/j.intfin.2021.101456)
Wickramasinghe, D. , Alawattage, C. and Cooper, C. (2021) Neoliberalism and management accounting: reconfiguring governmentality and extending territories: commentary. Accounting, Auditing and Accountability Journal, 34(3), pp. 489-504. (doi: 10.1108/AAAJ-01-2021-5077)
Xing, L. , Gonzalez, A. and Sila, V. (2021) Does cooperation among women enhance or impede firm performance? British Accounting Review, 53(4), 100936. (doi: 10.1016/j.bar.2020.100936)
Yamani, A., Hussainey, K. and Albitar, K. (2021) Does governance affect compliance with IFRS 7? Journal of Risk and Financial Management, 14(6), 239. (doi: 10.3390/jrfm14060239)
Yamani, A., Hussainey, K. and Albitar, K. (2021) The impact of financial instruments disclosures on the cost of equity capital. International Journal of Accounting and Information Management, 29(4), pp. 528-551. (doi: 10.1108/IJAIM-02-2021-0052)
Yang, C., Li, T. and Albitar, K. (2021) Does energy efficiency affect ambient PM2.5? the moderating role of energy investment. Frontiers in Environmental Science, 9, 707751. (doi: 10.3389/fenvs.2021.707751)
Yang, G., Huang, R., Shi, Y. and Jia, Z. (2021) Does a CEO's private reputation impede corporate governance? Economic Modelling, 104, 105640. (doi: 10.1016/j.econmod.2021.105640)
Zhu, J., Huang, Z., Li, Z. and Albitar, K. (2021) The impact of urbanization on energy intensity — an empirical study on OECD countries. Green Finance, 3(4), pp. 508-526. (doi: 10.3934/GF.2021024)
Zou, Y. (2021) Methodological insights experiencing and knowing in the field: an autoethnographic account of conducting audit fieldwork in China. Accounting, Auditing and Accountability Journal, 34(3), pp. 680-698. (doi: 10.1108/AAAJ-07-2020-4706)
Book Sections
Adedokun, A. (2021) Coronavirus pandemic: personal account from New Jersey, U.S. In: Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (eds.) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations. University of Western Ontario, pp. 222-227. ISBN 9780771431630
Ang, S. Y. and Wickramasinghe, D. (2021) Capturing traditions and preserving outcomes: evidence from Malaysian river-care programmes. In: Hoque, Z. (ed.) Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice. Series: Routledge Studies in Management, Organizations and Society. Routledge: London. ISBN 9780367435523
Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (2021) Editorials. In: Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (eds.) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations. University of Western Ontario, pp. 8-23. ISBN 9780771431630
Lehman, C. and Stoner, G. (2021) Imaginations have no boundaries. In: Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (eds.) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations. University of Western Ontario, pp. 24-32. ISBN 9780771431630
Miglo, A. (2021) Crowdfunding: definitions, foundations and framework. In: Lenart-Gansiniec, R. and Chen, J. (eds.) Crowdfunding in the Public Sector: Theory and Best Practices. Series: Contributions to finance and accounting. Springer: Cham, pp. 1-19. ISBN 9783030778408 (doi: 10.1007/978-3-030-77841-5_1)
Panos, G. A. , Kromydas, T., Osborne, M. and Wright, R. E. (2021) Is literacy a multi-dimensional concept? Some empirical evidence. In: Robinson, P. A., Williams, K. V. and Stojanovic, M. (eds.) Global Citizenship for Adult Education: Advancing Critical Literacies for Equity and Social Justice. Routledge: New York, pp. 105-123. ISBN 9780367505882 (doi: 10.4324/9781003050421-17)
Parker, L. D. (2021) Accounting for COVID universities. In: Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (eds.) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations. University of Western Ontario, pp. 376-377. ISBN 9780771431630
Zou, Y. (2021) A letter to COVID-19. In: Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (eds.) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations. University of Western Ontario, pp. 174-188. ISBN 9780771431630
Edited Books
Arjaliès, D.-L., Gendron, Y., Lehman, C., Navarro Pérez, P. A., de Lima, J. P. R., Casa Nova, S. P. d. C., Stoner, G. and Vera-Colina, M. A. (Eds.) (2021) Breaking Boundaries: (Counter) Accounts During the Pandemic - Letters for Future Generations. University of Western Ontario. ISBN 9780771431630
Wilson, J. O. S., Panos, G. A. and Adcock, C. (Eds.) (2021) Financial Literacy and Responsible Finance in the FinTech Era: Capabilities and Challenges. Routledge: London. ISBN 9780367769772
Research Reports or Papers
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234936).
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) Climate Change Risk-related Disclosures in Extractive Industries: A Comparative Study. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.258686).
Constantatos, A.-F., Dionysiou, D., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.234937).
Dionysiou, D., Slack, R., Tsalavoutas, Y. and Tsoligkas, F. (2021) The Capitalisation of Intangibles Debate: Software Development Costs. Project Report. ACCA and Adam Smith Business School. (doi: 10.36399/gla.pubs.244180).
Heald, D. (2021) The Future Governance of the Northern Ireland Audit Office, Written Evidence to the Audit Committee of the Northern Ireland Assembly. Documentation. Northern Ireland Assembly.
Joyce, Y. and Maclean, E. (2021) Corporate Insolvency and Restructuring: Current Policy Issues and Challenges. Documentation. University of Glasgow and Insolvency Support Services. (doi: 10.36399/gla.pubs.237306).
Joyce, Y. and Maclean, E. (2021) COVID-19's Impact on the UK Insolvency and Restructuring Profession. Documentation. University of Glasgow and Insolvency Support Services. (doi: 10.36399/gla.pubs.243730).
Lavery, P. , Serena, J.-M., Spaliara, M.-E. and Tsoukas, S. (2021) Private equity buyouts and firm exports: evidence from UK firms. Working Paper. Bank for International Settlements.
Lavery, P. , Serena, J.-M., Spaliara, M.-E. and Tsoukas, S. (2021) Private equity buyouts and firm exports: evidence from UK firms. Project Report. SUERF.
Conference or Workshop Item
Nicol, D. and McCallum, S. (2021) The Power of Inner Feedback: Turning Theory into Practice. Glasgow Caledonian University Senior HEA Fellows Group, 9 December 2021.
Nicol, D. , McCallum, S. and Quinn, N. (2021) Improving Learning by Building on Pupils’ Natural Capacity to Generate Inner Feedback. 4th SLO Formative Evaluation Conference, Utrecht, The Netherlands, 18th November 2021.
Nicol, D. , Quinn, N. and McCallum, S. (2021) Inner Feedback Comparison. Napier University Business School MBA Teaching Group, 24th Nov 2021.
Quinn, N. (2021) An Introduction to the Social Business Model Canvas. UKSAEI Climate Change and Sustainability Hackathon, Singapore, 21 Oct 2021.
Zou, S. (2021) The Engagement in a Large Post-graduate Accounting Course: the Discourse Between the Teaching Team and the Students. Accounting Education SIG Annual Conference 2021, 19-21 May 2021.
Zou, S. and Gallhofer, S. (2021) Alternative Accounts and the Hydroelectric Dams Along the Yangtze River in China: Re-narrating the Official Story. 13th Interdisciplinary Perspectives on Accounting Conference 2021, 07-09 Jul 2021.
Conference Proceedings
Bradley, L. , Kim, Y. and Selvaretnam, G. (2021) Using Opinion Mining to Understand Student Evaluation of Teaching. In: Chartered Association of Business Schools Learning, Teaching and Student Experience (LTSE) 2021, 29-30 Jun 2021, pp. 52-58.
2020
Articles
Adra, S. and Barbopoulos, L. G. (2020) Do corporations learn from mispricing? Evidence from takeovers and corporate performance. International Review of Financial Analysis, 68, 101128. (doi: 10.1016/j.irfa.2017.08.006)
Al Masum, M. and Parker, L. D. (2020) Local implementation of global accounting reform: evidence from a developing country. Qualitative Research in Accounting and Management, 17(3), pp. 373-404. (doi: 10.1108/QRAM-10-2018-0073)
Alexakis, D. and Barbopoulos, L. G. (2020) Incentive‐compatible contracts in merger negotiations: the role of acquirer idiosyncratic stock return volatility. Financial Markets, Institutions and Instruments, 29(1), pp. 3-40. (doi: 10.1111/fmii.12124)
Bose, U., Mallick, S. and Tsoukas, S. (2020) Does easing access to foreign financing matter for firm performance? Journal of Corporate Finance, 64, 101639. (doi: 10.1016/j.jcorpfin.2020.101639)
Carnegie, G., McBride, K., Napier, C. J. and Parker, L. (2020) Accounting history and theorising about organisations. British Accounting Review, 52(6), 100932. (doi: 10.1016/j.bar.2020.100932)
Chen, C. Y.-H. and Nasekin, S. (2020) Quantifying systemic risk with factor copulas. European Journal of Finance, 26(18), pp. 1926-1947. (doi: 10.1080/1351847X.2020.1828961)
Daff, L. and Parker, L. D. (2020) Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies. Accounting, Auditing and Accountability Journal, 33(6), pp. 1303-1333. (doi: 10.1108/AAAJ-03-2019-3948)
Delis, M. D., Hasan, I. and Karavitis, P. I. (2020) Profit shifting and tax-rate uncertainty. Journal of Business Finance and Accounting, 47(5-6), pp. 645-676. (doi: 10.1111/jbfa.12429)
Delis, M. D., Iosifidi, M., Kokas, S. , Xefteris, D. and Ongena, S. (2020) Enforcement actions on banks and the structure of loan syndicates. Journal of Corporate Finance, 60, 101527. (doi: 10.1016/j.jcorpfin.2019.101527)
Deng, Z., Tang, D.Y. and Zhang, Y. (2020) Is "greenness" priced in the market? Evidence from green bond issuance in China. Journal of Alternative Investments, 23(1), pp. 57-70. (doi: 10.3905/jai.2020.1.097)
Ding, Y. Y., McKinstry, S., Su, P. and Kininmonth, K. (2020) Comprehending the relationship between a company and its accountants, 1894–1967: Evaluating and accommodating Foucauldian and other perspectives. Accounting History, 25(3), pp. 448-467. (doi: 10.1177/1032373219884117)
Dudau, A.I. , Kominis, G. and Brunetto, Y. (2020) Red tape and psychological capital: a counterbalancing act for professionals in street-level bureaucracies. Journal of Professions and Organization, 7(3), pp. 334-350. (doi: 10.1093/jpo/joaa024)
Dudau, A. , Favotto, A. , Kominis, G. and Sicilia, M. (2020) Building trust in public sector networks: the role of rhetoric and persuasion. Financial Accountability and Management, 36(2), pp. 134-150. (doi: 10.1111/faam.12229)
Gao, H., Shen, Z., Li, Y., Mao, X. and Shi, Y. (2020) Institutional investors, real earnings management and cost of equity: Evidence from listed high-tech firms in China. Emerging Markets Finance and Trade, 56(14), pp. 3490-3506. (doi: 10.1080/1540496x.2019.1650348)
Giudici, G., Milne, A. and Vinogradov, D. (2020) Cryptocurrencies: market analysis and perspectives. Journal of Industrial and Business Economics, 47, pp. 1-18. (doi: 10.1007/s40812-019-00138-6)
Grundy, B. D. and Verwijmeren, P. (2020) The external financing of investment. Journal of Corporate Finance, 65, 101745. (doi: 10.1016/j.jcorpfin.2020.101745)
Guidi, M. , Sogiakas, V., Vagenas-Nanos, E. and Verwijmeren, P. (2020) Spreading the sin: an empirical assessment from corporate takeovers. International Review of Financial Analysis, 71, 101535. (doi: 10.1016/j.irfa.2020.101535)
Guo, B., Shi, Y. and Xu, Y. (2020) Volatility information difference between CDS, options, and the cross section of options returns. Quantitative Finance, 20(12), pp. 2025-2036. (doi: 10.1080/14697688.2020.1814018)
Hassanniakalager, A., Sermpinis, G. , Stasinakis, C. and Verousis, T. (2020) A conditional fuzzy inference approach in forecasting. European Journal of Operational Research, 283(1), pp. 196-216. (doi: 10.1016/j.ejor.2019.11.006)
Heald, D. and Hodges, R. (2020) The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom. Journal of Public Budgeting, Accounting and Financial Management, 32(5), pp. 785-795. (doi: 10.1108/JPBAFM-07-2020-0121)
Hou, A. J., Wang, W., Chen, C. Y.-H. and Härdle, W. K. (2020) Pricing cryptocurrency options. Journal of Financial Econometrics, 18(2), pp. 250-279. (doi: 10.1093/jjfinec/nbaa006)
Hu, H., Prokop, J., Shi, Y. and Trautwein, H.-M. (2020) The rating spillover from banks to sovereigns: an empirical investigation across the European Union. Journal of International Financial Markets, Institutions and Money, 64, 101161. (doi: 10.1016/j.intfin.2019.101161)
Hu, N. , Li, L., Li, H. and Wang, X. (2020) Do mega-mergers create value? The acquisition experience and mega-deal outcomes. Journal of Empirical Finance, 55, pp. 119-142. (doi: 10.1016/j.jempfin.2019.11.004)
Hung, C.-H. D. , Naeem, S. and Wei, K.C. J. (2020) Peer firms’ credit rating changes and corporate financing. European Journal of Finance, 26(1), pp. 41-63. (doi: 10.1080/1351847X.2019.1683874)
Jia, Z., Shi, Y. , Yan, C. and Duygun, M. (2020) Bankruptcy prediction with financial systemic risk. European Journal of Finance, 26(7-8), pp. 666-690. (doi: 10.1080/1351847X.2019.1656095)
Joannides de Lautour, V., Wickramasinghe, D. and Berland, N. (2020) From critical accounting to an account of critique: The case of cultural emancipators. Accounting Forum, 44(2), pp. 132-159. (doi: 10.1080/01559982.2019.1588452)
Joyce, Y. (2020) Building trust in crisis management: a study of insolvency practitioners and the role of accounting information and processes. Contemporary Accounting Research, 37(3), pp. 1622-1657. (doi: 10.1111/1911-3846.12577)
Joyce, Y. and Maclean, E. (2020) The quality of IP reporting: a cause of creditor confusion? RECOVERY News,
Kokas, S. , Vinogradov, D. and Zachariadis, M. (2020) Which banks smooth and at what price? Journal of Corporate Finance, 65, 101509. (doi: 10.1016/j.jcorpfin.2019.101509)
Makhlouf, Y., Kellard, N. M. and Vinogradov, D. (2020) Finance-inequality nexus: the long and the short of it. Economic Inquiry, 58(4), pp. 1977-1994. (doi: 10.1111/ecin.12918)
Martins, A., Gomes, D., Oliveira, L., Caria, A. and Parker, L. (2020) Resistance strategies through the CEO communications in the media. Critical Perspectives on Accounting, 71, 102092. (doi: 10.1016/j.cpa.2019.102092)
Miglo, A. (2020) Crowdfunding in a competitive environment. Journal of Risk and Financial Management, 13(3), 39. (doi: 10.3390/jrfm13030039)
Miglo, A. (2020) Financing of entrepreneurial firms in Canada: some patterns. Administrative Sciences, 10(3), 50. (doi: 10.3390/admsci10030050)
Miglo, A. (2020) Zero-debt policy under asymmetric information, flexibility and free cash flow considerations. Journal of Risk and Financial Management, 13(12), 296. (doi: 10.3390/jrfm13120296)
Nasekin, S. and Chen, C. Y.-H. (2020) Deep learning-based cryptocurrency sentiment construction. Digital Finance, 2, pp. 39-67. (doi: 10.1007/s42521-020-00018-y)
O'Connell, B. T., De Lange, P., Stoner, G. and Sangster, A. (2020) Impact of research assessment exercises on research approaches and foci of accounting disciplines in Australia. Accounting, Auditing and Accountability Journal, 33(6), pp. 1277-1302. (doi: 10.1108/AAAJ-12-2019-4293)
Paisey, C. and Paisey, N. J. (2020) Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy. Critical Perspectives on Accounting, 67-68, 102040. (doi: 10.1016/j.cpa.2018.04.002)
Paisey, C. , Paisey, N., Tarbert, H. and Wu, B. (H.T.) (2020) Deprivation, social class and social mobility at Big Four and non-Big Four firms. Accounting and Business Research, 50(1), pp. 61-109. (doi: 10.1080/00014788.2019.1647127)
Panos, G. A. and Wilson, J. O.S. (2020) Financial literacy and responsible finance in the FinTech era: capabilities and challenges. European Journal of Finance, 26(4-5), pp. 297-301. (doi: 10.1080/1351847X.2020.1717569)
Parker, L. D. (2020) Australian universities in a pandemic world: transforming a broken business model? Journal of Accounting and Organizational Change, 16(4), pp. 541-548. (doi: 10.1108/JAOC-07-2020-0086)
Parker, L. D. (2020) The Covid-19 office in transition: cost, efficiency and the social responsibility business case. Accounting, Auditing and Accountability Journal, 33(8), pp. 1943-1967. (doi: 10.1108/AAAJ-06-2020-4609)
Parker, L. D. (2020) Sailing the Big Blue Boat: Rob Gray and the Blue Meanies. Social and Environmental Accountability Journal, 40(3), pp. 175-180. (doi: 10.1080/0969160x.2020.1837645)
Plotnikof, M. et al. (2020) Catching a glimpse: Corona‐life and its micro‐politics in academia. Gender, Work and Organization, 27(5), pp. 804-826. (doi: 10.1111/gwao.12481) (PMID:32837014) (PMCID:PMC7300849)
Qian, Y., Härdle, W. and Chen, C. Y.-H. (2020) Modelling industry interdependency dynamics in a network context. Studies in Economics and Finance, 37(1), pp. 50-70. (doi: 10.1108/SEF-07-2019-0272)
Sangster, A., Stoner, G. and Flood, B. (2020) Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), pp. 431-562. (doi: 10.1080/09639284.2020.1808487)
Siganos, A. and Tabner, I. T. (2020) Capturing the role of societal affinity in cross-border mergers with the Eurovision Song Contest. Journal of International Business Studies, 51, pp. 263-273. (doi: 10.1057/s41267-019-00271-3)
Tang, D.Y. and Zhang, Y. (2020) Do shareholders benefit from green bonds? Journal of Corporate Finance, 61, 101427. (doi: 10.1016/j.jcorpfin.2018.12.001)
Trinchero, E., Kominis, G. , Dudau, A. and Corduneanu, R. (2020) With a little help from my friends: the positive contribution of teamwork to safety behaviour in public hospitals. Public Management Review, 22(1), pp. 141-160. (doi: 10.1080/14719037.2019.1638443)
Tsalavoutas, I. , Tsoligkas, F. and Evans, L. (2020) Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation, 40, 100338. (doi: 10.1016/j.intaccaudtax.2020.100338)
Vagenas-Nanos, E. (2020) The benefits of overvaluation: evidence from mergers and acquisitions. Financial Management, 49(1), pp. 91-133. (doi: 10.1111/fima.12247)
Wilson, J. M. and Favotto, A. (2020) Industrial topiary: bending trees for building ships. Topiarius, 24(Summer), pp. 32-35.
Wu, B. (H.T.) , MacNeil, I. and Chalaczkiewicz-Ladna, K. (2020) "Say on Pay” regulations and director remuneration: evidence from the UK in the past two decades. Journal of Corporate Law Studies, 20(2), pp. 541-577. (doi: 10.1080/14735970.2020.1754151)
Xu, L., Gao, H., Shi, Y. and Zhao, Y. (2020) The heterogeneous volume-volatility relations in the exchange-traded fund market: evidence from China. Economic Modelling, 85, pp. 400-408. (doi: 10.1016/j.econmod.2019.11.019)
Zhao, N., Shi, Y. , Sun, Y. and Miao, J. (2020) Aggregate labor market fluctuations under news shocks. Economic Modelling, 90, pp. 397-405. (doi: 10.1016/j.econmod.2019.12.018)
Books
Weetman, P., Tsalavoutas, Y. and Gordon, P. (2020) International Corporate Reporting: Global and Diverse [5th ed.]. Routledge: London. ISBN 9781138364981 (doi: 10.4324/9780429430985)
Book Sections
Andrew, J., Baker, M., Cooper, C. and Tweedie, J. (2020) Privatising corrections: rethinking the issue. In: Birch, P. and Sicard, L. (eds.) Prisons and Community Corrections: Critical Issues and Emerging Controversies. Series: Routledge innovations in corrections. Routledge: Abingdon, pp. 72-85. ISBN 9780367818715 (doi: 10.4324/9781003010562-6)
Favotto, A. and Kollman, K. (2020) An expanding conception of social responsibility? Of global norms and changing corporate perceptions. In: Hansen-Magnusson, H. and Vetterlein, A. (eds.) The Rise of Responsibility in World Politics. Cambridge University Press: Cambridge, pp. 188-212. ISBN 9781108490948 (doi: 10.1017/9781108867047.013)
Heald, D. (2020) The politics of Scotland’s public finances. In: Keating, M. (ed.) The Oxford Handbook of Scottish Politics. Oxford University Press, pp. 512-542. ISBN 9780198825098
Mihoci, A., Althof, M., Chen, C. Y.-H. and Härdle, W. K. (2020) FRM financial risk meter. In: de Paula, Á., Tamer, E. and Voia, M.-C. (eds.) The Econometrics of Networks. Series: Advances in econometrics (42). Emerald. ISBN 9781838675769
Shi, Y. , Paramati, S. R. and Ren, X. (2020) The growth of carbon markets in Asia: the potential challenges for future development. In: Huang, B. and Yu, E. (eds.) Ways to Achieve Green Asia. ADBI, pp. 125-152. ISBN 9784899742111
Stoner, G. , Wootton, C. W. and Kemmerer, B. E. (2020) Mechanisation, computerisation and information systems. In: Walker, S. and Edwards, R. (eds.) Routledge Companion to Accounting History. Routledge. ISBN 9780815375869
Wright, I. (2020) Regulation and market reform: the essential foundations for a renewable future. In: Wood, G. and Baker, K. (eds.) The Palgrave Handbook of Managing Fossil Fuels and Energy Transitions. Palgrave Macmillan: Cham, pp. 453-482. ISBN 9783030280758 (doi: 10.1007/978-3-030-28076-5_16)
Research Reports or Papers
Heald, D. (2020) Memorandum from Professor David Heald, in The Scope and Terms of Reference for the Independent Report and Review of the Fiscal Framework, pp. 33-37. Other. Finance and Constitution Committee and Social Security Committee of the Scottish Parliament and Scottish Government.
Heald, D. (2020) Memorandum: COVID-19 and the Devolved Fiscal Settlement. Discussion Paper. Finance and Constitution Committee of the Scottish Parliament, Edinburgh.
Heald, D. (2020) Reforming Taxation in the Disunited Kingdom. Memorandum to the Treasury Committee. Other. UK Parliament.
Serena, J.-M. and Tsoukas, S. (2020) International bank lending and corporate debt structure. Working Paper. Bank for International Settlements.
2019
Articles
Ahn, P. D. and Jacobs, K. (2019) Accountants' incessant insecurity: focusing on the identities of CPAs hired in the South Korean public service. Accounting, Auditing and Accountability Journal, 32(8), pp. 2421-2450. (doi: 10.1108/AAAJ-01-2017-2815)
Ahn, P. D. and Jacobs, K. (2019) Beyond the accounting profession: a professionalisation project in the South Korean public sector accounting field. Accounting, Auditing and Accountability Journal, 32(1), pp. 101-132. (doi: 10.1108/AAAJ-11-2016-2795)
Alawattage, C., Graham, C. and Wickramasinghe, D. (2019) Microaccountability and biopolitics: microfinance in a Sri Lankan village. Accounting, Organizations and Society, 72, pp. 38-60. (doi: 10.1016/j.aos.2018.05.008)
Bouzanis, C. and Kemp, S. (2019) Residuality and inconsistency in the interpretation of socio-theoretical systems. Sociological Theory, 37(3), pp. 282-292. (doi: 10.1177/0735275119869973)
Chen, C. Y.-H. and Hafner, C. M. (2019) Sentiment-induced bubbles in the cryptocurrency market. Journal of Risk and Financial Management, 12(2), 53. (doi: 10.3390/jrfm12020053)
Chen, C. Y.-H. , Härdle, W. K. and Okhrin, Y. (2019) Tail event driven networks of SIFIs. Journal of Econometrics, 208(1), pp. 282-298. (doi: 10.1016/j.jeconom.2018.09.016)
Da Silva Fernandes, F., Kontonikas, A. and Tsoukas, S. (2019) On the real effect of financial pressure: evidence from firm-level employment during the euro-area crisis. Oxford Bulletin of Economics and Statistics, 81(3), pp. 617-646. (doi: 10.1111/obes.12278)
Da Silva Fernandes, F., Stasinakis, C. and Zekaite, Z. (2019) Forecasting government bond spreads with heuristic models: evidence from the Eurozone periphery. Annals of Operations Research, 282(1-2), pp. 87-118. (doi: 10.1007/s10479-018-2808-0)
Farinha, L., Spaliara, M.-E. and Tsoukas, S. (2019) Bank shocks and firm performance: new evidence from the sovereign debt crisis. Journal of Financial Intermediation, 40, 100818. (doi: 10.1016/j.jfi.2019.01.005)
Gallhofer, S. and Haslam, J. (2019) Some reflections on the construct of emancipatory accounting: shifting meaning and the possibilities of a new pragmatism. Critical Perspectives on Accounting, 63, 101975. (doi: 10.1016/j.cpa.2017.01.004)
Guo, J. (M.), Li, L., Hu, N. and Wang, X. (2019) Do managers keep their word? The disclosure of merger intention at pre-merger issuance and M&A performance. Finance Research Letters, 28, pp. 20-31. (doi: 10.1016/j.frl.2018.03.007)
Guo, J. (M.), Li, X., Cisternas Seeger, N. and Vagenas-Nanos, E. (2019) Social connections, reference point and acquisition premium. British Accounting Review, 51(1), pp. 46-71. (doi: 10.1016/j.bar.2018.07.001)
Guthrie, J., Parker, L. , Dumay, J. and Milner, M. J. (2019) What counts for quality in interdisciplinary accounting research in the next decade: A critical review and reflection. Accounting, Auditing and Accountability Journal, 32(1), pp. 2-25. (doi: 10.1108/AAAJ-01-2019-036)
Heald, D. and Wright, I. (2019) The UK's exit charge from the EU: insights from modes of accounting. Abacus, 55(3), pp. 557-581. (doi: 10.1111/abac.12166)
Helbing, P. (2019) A review on IPO withdrawal. International Review of Financial Analysis, 62, pp. 200-208. (doi: 10.1016/j.irfa.2018.09.001)
Helbing, P. , Lucey, B. M. and Vigne, S. A. (2019) The determinants of IPO withdrawal – Evidence from Europe. Journal of Corporate Finance, 56, pp. 415-436. (doi: 10.1016/j.jcorpfin.2019.03.001)
Helfaya, A., Whittington, M. and Alawattage, C. (2019) Exploring the quality of corporate environmental reporting: surveying preparers’ and users’ perceptions. Accounting, Auditing and Accountability Journal, 32(1), pp. 163-193. (doi: 10.1108/AAAJ-04-2015-2023)
Holland, J. (2019) Bank top management teams, disclosure, learning, survival and failure - 1990-2017. Qualitative Research in Financial Markets, 11(1), pp. 31-59. (doi: 10.1108/QRFM-03-2018-0031)
Holland, J. (2019) A new approach to research and theory development for financial firms: building a “house with windows”. Journal of Financial Regulation and Compliance, 27(2), pp. 215-242. (doi: 10.1108/JFRC-10-2017-0088)
Kaifala, G. B. , Gallhofer, S. , Milner, M. and Paisey, C. (2019) Postcolonial hybridity, diaspora and accountancy: evidence from Sierra Leonean chartered and aspiring accountants. Accounting, Auditing and Accountability Journal, 32(7), pp. 2114-2141. (doi: 10.1108/AAAJ-03-2016-2493)
Kazakis, P. (2019) On the nexus between innovation, productivity and migration of US university graduates. Spatial Economic Analysis, 14(4), pp. 465-485. (doi: 10.1080/17421772.2019.1636127)
Kontonikas, A., Nolan, C. , Zekaite, Z. and Lamla, M. (2019) Treasuries variance decomposition and the impact of monetary policy. International Journal of Finance and Economics, 24(48-50), pp. 1506-1519. (doi: 10.1002/ijfe.1744)
Kreß, A., Eierle, B. and Tsalavoutas, I. (2019) Development costs capitalization and debt financing. Journal of Business Finance and Accounting, 46(5-6), pp. 636-685. (doi: 10.1111/jbfa.12370)
Lamla, M. J. and Vinogradov, D. V. (2019) Central bank announcements: big news for little people? Journal of Monetary Economics, 108, pp. 21-38. (doi: 10.1016/j.jmoneco.2019.08.014)
Leoni, G. and Parker, L. D. (2019) Governance and control of sharing economy platforms: hosting on Airbnb. British Accounting Review, 51(6), 100814. (doi: 10.1016/j.bar.2018.12.001)
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) Country-level corruption and accounting choice: research & development capitalization under IFRS. British Accounting Review, 51(5), 100821. (doi: 10.1016/j.bar.2019.02.003)
McKinstry, S., Kininmonth, K. and Mathieson, K. (2019) The introduction and operation of standard costing at J&P Coats Ltd., 1925-1961: an institutional interpretation. Accounting History Review, 29(3), pp. 369-389. (doi: 10.1080/21552851.2019.1660190)
Miglo, A. and Miglo, V. (2019) Market imperfections and crowdfunding. Small Business Economics, 53(1), pp. 51-79. (doi: 10.1007/s11187-018-0037-1)
Ntim, C. G., Lindop, S., Thomas, D. A., Opong, K. and Hussein, A. (2019) Executive pay and performance: the moderating effect of CEO power and governance structure. International Journal of Human Resource Management, 30(6), pp. 921-963. (doi: 10.1080/09585192.2017.1282532)
Paisey, C. (2019) Time to take a stand. CA Magazine, pp. 42-43.
Parker, L. D. and Boyns, T. (2019) Language in pursuit of professional branding: the case of scientific costing. British Accounting Review, 51(2), pp. 193-210. (doi: 10.1016/j.bar.2018.09.001)
Parker, L. D. , Jacobs, K. and Schmitz, J. (2019) New public management and the rise of public sector performance audit: evidence from the Australian case. Accounting, Auditing and Accountability Journal, 32(1), pp. 280-306. (doi: 10.1108/AAAJ-06-2017-2964)
Parker, L. D. and Jeacle, I. (2019) The construction of the efficient office: scientific management, accountability and the neo-liberal state. Contemporary Accounting Research, 36(3), pp. 1883-1926. (doi: 10.1111/1911-3846.12478)
Rana, T., Wickramasinghe, D. and Bracci, E. (2019) New development: Integrating risk management in management control systems—lessons for public sector managers. Public Money and Management, 39(2), pp. 148-151. (doi: 10.1080/09540962.2019.1580921)
Ren, X., Lu, Z., Cheng, C., Shi, Y. and Shen, J. (2019) On dynamic linkages of the state natural gas markets in the USA: evidence from an empirical spatio-temporal network quantile analysis. Energy Economics, 80, pp. 234-252. (doi: 10.1016/j.eneco.2019.01.001)
Sermpinis, G. , Tsoukas, S. and Zhang, P. (2019) What influences a bank’s decision to go public? International Journal of Finance and Economics, 24(4), pp. 1464-1485. (doi: 10.1002/ijfe.1740)
Shi, Y. , Zhang, H., Xu, Y. and Zhao, Y. (2019) The term structure of option-implied volatility and future realized volatility. Emerging Markets Finance and Trade, 55(13), pp. 2997-3022. (doi: 10.1080/1540496X.2019.1612360)
Siganos, A. (2019) The daylight saving time anomaly in relation to firms targeted for mergers. Journal of Banking and Finance, 105, pp. 36-43. (doi: 10.1016/j.jbankfin.2019.05.014)
Spence, C., Aleksanyan, M. , Millo, Y., Imam, S. and Abhayawansa, S. (2019) Earning the 'write to speak': sell-side analysts and their struggle to be heard. Contemporary Accounting Research, 36(4), pp. 2635-2662. (doi: 10.1111/1911-3846.12496)
Tucker, B. P. and Parker, L. D. (2019) The question of research relevance: a university management perspective. Accounting, Auditing and Accountability Journal, 33(6), pp. 1247-1275. (doi: 10.1108/AAAJ-01-2018-3325)
Tucker, B. P. and Parker, L. D. (2019) Researcher perceptions and choices of interview media: the case of accounting research. Accounting and Finance, 59(3), pp. 1489-1517. (doi: 10.1111/acfi.12393)
Xing, L. , Duan, T. and Hou, W. (2019) Do board secretaries influence management earnings forecasts? Journal of Business Ethics, 154(2), pp. 537-574. (doi: 10.1007/s10551-017-3478-6)
Xu, X., Chen, C. Y.-H. and Härdle, W. K. (2019) Dynamic credit default swap curves in a network topology. Quantitative Finance, 19(10), pp. 1705-1726. (doi: 10.1080/14697688.2019.1585560)
Yan, D., Kong, Y., Ren, X., Shi, Y. and Chiang, S. (2019) The determinants of urban sustainability in Chinese resource-based cities: A panel quantile regression approach. Science of the Total Environment, 686, pp. 1210-1219. (doi: 10.1016/j.scitotenv.2019.05.386)
Yan, D., Kong, Y., Ye, B., Shi, Y. and Zeng, X. (2019) Spatial variation of energy efficiency based on a Super-Slack-Based Measure: Evidence from 104 resource-based cities. Journal of Cleaner Production, 240, 117669. (doi: 10.1016/j.jclepro.2019.117669)
Yazdifar, H., Askarany, D., Wickramasinghe, D. , Nasseri, A. and Alam, A. (2019) The diffusion of management accounting innovation in dependent (subsidiary) organisations and MNCs. International Journal of Accounting, 54(1), 1950004. (doi: 10.1142/S1094406019500045)
Zhao, Y., Stasinakis, C. , Sermpinis, G. and Da Silva Fernandes, F. (2019) Revisiting Fama-French factors’ predictability with Bayesian modelling and copula-based portfolio optimization. International Journal of Finance and Economics, 24(42), pp. 1443-1463. (doi: 10.1002/ijfe.1742)
Book Sections
Alam, S., Ranasinghe, S. B. and Wickramasinghe, D. (2019) Ethnographic significance in researching management accounting: Bangladesh and Sri Lanka. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: Abingdon, pp. 235-246. ISBN 9780815356202 (doi: 10.4324/9781351128506-19)
Holland, J. (2019) Changing financial firms relative to ESG issues. In: Arvidsson, S. (ed.) Challenges in Managing Sustainable Business: Reporting, Taxation, Ethics and Governance. Palgrave Macmillan, pp. 111-133. ISBN 9783319932668 (doi: 10.1007/978-3-319-93266-8_5)
Jaud, M., Kukenova, M. and Strieborny, M. (2019) Finance and export survival: the case of the MENA region and sub-Saharan Africa. In: Besedeš, T. and Nitsch, V. (eds.) Disrupted Economic Relationships. Series: CESifo seminar series. MIT Press: Cambridge, Massachusetts, pp. 219-248. ISBN 9780262039895
Kamla, R., Al-Shaer, H., Gallhofer, S. and Haslam, J. (2019) The accountancy profession and emerging economies: reflections on the case of Syria at the margins of the global order. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: Abingdon, Oxon ; New York, NY, pp. 135-145. ISBN 9780815356202 (doi: 10.4324/9781351128506-11)
Tsalavoutas, I. and Weetman, P. (2019) Introduction. In: Weetman, P. and Tsalavoutas, I. (eds.) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: Abingdon, pp. 1-12. ISBN 9780815356202 (doi: 10.4324/9781351128506-1)
Edited Books
Weetman, P. and Tsalavoutas, I. (Eds.) (2019) The Routledge Companion to Accounting in Emerging Economies. Series: Routledge companions in business, management and accounting. Routledge: New York. ISBN 9780815356202
Research Reports or Papers
Heald, D. (2019) Memorandum to the Westminster Parliament's Public Accounts Committee. Other. UK Parliament.
Mazzi, F., Slack, R., Tsalavoutas, I. and Tsoligkas, F. (2019) The capitalisation debate: R&D expenditure, disclosure content and quantity, and stakeholder views. Project Report. Association of Certified Chartered Accountants, London.
Paisey, C. (2019) Speak up? Listen up? Whistleblow? In Their Own Words – Insights into the Ethical Dilemmas of ICAS Members. Project Report. ICAS, Edinburgh.
Paisey, C. , Paisey, N. and Tsalavoutas, I. (2019) Speak up? Listen up? Whistleblow? A Survey of ICAS Members. Project Report. ICAS, Edinburgh.
Paramati, S. R., Shi, Y. and Zhao, Y. (2019) Environmental Challenges and Sustainable Economic Development in the People's Republic of China: The Role of Renewable Energy across Provinces. ADBI Working Paper 1050. Working Paper. Asian Development Bank Institute.
Conference or Workshop Item
Bradley, L. , Selvaretnam, G. and Kim, Y. (2019) Using Opinion Mining to Understand and Respond to Student Feedback on Teaching. BAFA Accounting Education SIG Annual Conference 2019, Ghent, Belgium, 22-24 May 2019. (Unpublished)
Zou, S. and Paisey, C. (2019) Alternative Accounts, Rivers and Dams: the Case of the Green Earth Volunteers’ River Project. 31st International Congress on Social and Environmental Accounting Research, St Andrews, Scotland, 26-29 Aug 2019.