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Financial resilience! A comparative study of three lower tier authorities in England (2022)
Journal Article
Coyle, H., & Ferry, L. (2022). Financial resilience! A comparative study of three lower tier authorities in England. Financial Accountability and Management, 38(4), 686-702. https://doi.org/10.1111/faam.12344

Austerity policies have affected local government for over a decade challenging their financial resilience to cope with further financial shocks. Using a financial resilience framework, this paper examines whether lower tier authorities behave in the... Read More about Financial resilience! A comparative study of three lower tier authorities in England.

Global Voice: EUROSAI Regional Paper (EUROPE) (2022)
Report
Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: EUROSAI Regional Paper (EUROPE). [No known commissioning body]

Global Voice: ASOSAI Regional Paper (ASIA) (2022)
Report
Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: ASOSAI Regional Paper (ASIA). [No known commissioning body]

Global Voice: AFROSAI Regional Paper (AFRICA) (2022)
Report
Ferry, L., Gordon, J., Hamid, K., Hebling Dutra, P., do Santos Danni, L., Costa Lima, M., & Maranhão, A. (2022). Global Voice: AFROSAI Regional Paper (AFRICA). [No known commissioning body]

Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms (2022)
Journal Article
Sandu, R., Zelinschi, D., & Ferry, L. (2023). Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms. Accounting History, 28(1), 143-169. https://doi.org/10.1177/10323732221109658

Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literatur... Read More about Struggles in the accounting arena: a geopolitical reading of Romanian accounting reforms.

Philanthropy and the sustaining of global elite university domination (2022)
Journal Article
Harvey, C., Gibson, A., Maclean, M., & Mueller, F. (2022). Philanthropy and the sustaining of global elite university domination. Organization, https://doi.org/10.1177/13505084221115842

How is it that global elite universities operating in a hyper-competitive world replete with aspirational challengers maintain positions of dominance within the field of higher education decade after decade? Taking a Bourdieusian approach, we argue t... Read More about Philanthropy and the sustaining of global elite university domination.

Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences (2022)
Book Chapter
Whittle, A., & Mueller, F. (2022). Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences. In E. Darics (Ed.), Language Awareness in Business and the Professions (183-203). Cambridge University Press. https://doi.org/10.1017/9781108696159.014

This chapter outlines an approach to the study of categorisation in language practice grounded in the work of American sociologist Harvey Sacks known as Membership Categorisation Analysis. MCA proposes that categories and their associated ‘normative... Read More about Membership Categorisation Analysis: Developing Awareness of Categories and their Consequences.

The Future of Public Audit (2022)
Journal Article
Ferry, L., Radcliffe, V., & Steccolini, I. (2022). The Future of Public Audit. Financial Accountability and Management, 38(3), 325-336. https://doi.org/10.1111/faam.12339

Public sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature and different parts of the government. Whilst there has been a lot of except... Read More about The Future of Public Audit.

The why, who and what of public sector auditing (2022)
Book Chapter
Ferry, L., Ruggiero, P., & Midgley, H. (2022). The why, who and what of public sector auditing. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (1-12). Emerald. https://doi.org/10.1108/978-1-80117-085-720221001

Public sector audit has grown in importance since the 1980s across the world. In this chapter, we outline the state of the current debate about public sector audit- including the role of the auditor, the purpose of audit, developments in the content... Read More about The why, who and what of public sector auditing.

Local Government Auditing in England (2022)
Book Chapter
Ferry, L., Midgley, H., & Murphie, A. (2022). Local Government Auditing in England. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (57-64). Emerald

English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils... Read More about Local Government Auditing in England.

Where is Public Sector Auditing: A Comparative Analysis (2022)
Book Chapter
Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016

This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audit. Inspecti... Read More about Where is Public Sector Auditing: A Comparative Analysis.

Auditing Practices in Local Governments: An International Comparison (2022)
Book
Ferry, L., & Ruggiero, P. (Eds.). (in press). Auditing Practices in Local Governments: An International Comparison. Emerald

Public spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for ne... Read More about Auditing Practices in Local Governments: An International Comparison.

Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting (2022)
Journal Article
Adams, C., & Mueller, F. (2022). Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting. Sustainability Accounting, Management and Policy Journal, 13(6), 1310-1333. https://doi.org/10.1108/sampj-10-2021-0436

Purpose: This paper considers the nature of academic engagement with policy and the (lack of) responsiveness by policy makers to the scientific community through the development of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Re... Read More about Academics and policy makers at odds: the case of the IFRS Foundation Trustees’ Consultation Paper on Sustainability Reporting.

When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size (2022)
Journal Article
Ghafran, C., O'Sullivan, N., & Yasmin, S. (2022). When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size. Journal of International Accounting, Auditing and Taxation, 47, Article 100467. https://doi.org/10.1016/j.intaccaudtax.2022.100467

We investigate the impact of audit committee busyness on earnings management in FTSE350 companies between 2007 and 2013, a period that includes the global financial crisis and its immediate aftermath. Using a range of busyness measures and examining... Read More about When does audit committee busyness influence earnings management in the UK? Evidence on the role of the financial crisis and company size.

Corporatization of Public Services (2022)
Journal Article
Andrews, R., Clifton, J., & Ferry, L. (2022). Corporatization of Public Services. Public Administration, 100(2), 179-192. https://doi.org/10.1111/padm.12848

The corporatization of public services by moving services previously provided in-house into various types of arms-length corporate forms of organization is becoming an important trend at multiple levels of government. Although the use of such corpora... Read More about Corporatization of Public Services.