Reality of accounting for carbon-related instruments
(2025)
Report
Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. Reality of accounting for carbon-related instruments. ACCA
Outputs (838)
An introductory note on the difference-in-differences and regression discontinuity design for the accounting and finance research (2025)
Book Chapter
He, G., Li, A. Z., & Shen, D. (2025). An introductory note on the difference-in-differences and regression discontinuity design for the accounting and finance research. In Handbook of Financial Econometrics, Statistics, Technology, and Risk Management (143-174). World Scientific. https://doi.org/10.1142/9789819809950_0004As more emphasis is put on the endogeneity issues of accounting and finance research nowadays, a great number of studies exploit the observational data in a quasi-experimental setting to validate a causal relationship. This chapter provides an introd... Read More about An introductory note on the difference-in-differences and regression discontinuity design for the accounting and finance research.
Auditing, the state and democracy in a ‘new’ machine age of digitalisation: The UK Supreme Audit Institution (2025)
Journal Article
Ferry, L., Midgley, H., & Ahrens, T. (in press). Auditing, the state and democracy in a ‘new’ machine age of digitalisation: The UK Supreme Audit Institution. Public Administration,Many promises have been made about digitalisation in the public sector, from its potential to revolutionise government, to its emancipating properties as a new conduit for democracy. In this paper, the case of a leading Supreme Audit Institution (SAI... Read More about Auditing, the state and democracy in a ‘new’ machine age of digitalisation: The UK Supreme Audit Institution.
‘A Practice of Fairness’: Social Equity Budgeting in Freedom City (2025)
Journal Article
Ferry, L., & Ahrens, T. (in press). ‘A Practice of Fairness’: Social Equity Budgeting in Freedom City. Public Administration,Social justice is often theorised as fairness and expressed in equity as part of public administration and associated budgeting practices. Whereas much literature contrasted deontological positions, emphasising a procedural justice with fairness base... Read More about ‘A Practice of Fairness’: Social Equity Budgeting in Freedom City.
Sustainability Accounting, Reporting and Practices in Public Sector Organisations (2025)
Journal Article
McLaren, J., Denedo, M., & Nakpodia, F. (in press). Sustainability Accounting, Reporting and Practices in Public Sector Organisations. Sustainability Accounting, Management and Policy Journal,
Written evidence from Dr Henry Midgley, Professor Laurence Ferry and Aileen Murphie (Reference PBI 06) (2025)
Report
Midgley, H. C., Ferry, L., & Murphie, A. (2025). Written evidence from Dr Henry Midgley, Professor Laurence Ferry and Aileen Murphie (Reference PBI 06). Public Administration and Constitutional Affairs Committee
The Relevance of Board Diversity Features in a Weak Institutional Business Environment (2025)
Journal Article
Ashiru, F., Adegbite, E., Ullah, S., Michael, A., & Pyper, N. (online). The Relevance of Board Diversity Features in a Weak Institutional Business Environment. Business Strategy and the Environment, https://doi.org/10.1002/bse.4249The board diversity literature continues to advance a simplistic but empirically unsubstantiated rhetoric of the board diversity accountability, economic benefits and its relationship with other firm characteristics. Yet, less is understood about whi... Read More about The Relevance of Board Diversity Features in a Weak Institutional Business Environment.
Accounting and Conflict in the City: The Sheffield Tree Campaign, Counter‐Accounts, and Bakhtinian Dialogics (2025)
Journal Article
Shu, X., Smyth, S., Dey, C., & Haslam, J. (online). Accounting and Conflict in the City: The Sheffield Tree Campaign, Counter‐Accounts, and Bakhtinian Dialogics. Financial Accountability & Management: in Governments, Public Services and Charities, https://doi.org/10.1111/faam.12435This article contributes to our understanding of the use of counter accounting in social movements, through consideration of Bakhtinian dialogics as a theoretical framing. We explore counter and dialogic accounting in a significant socio‐political co... Read More about Accounting and Conflict in the City: The Sheffield Tree Campaign, Counter‐Accounts, and Bakhtinian Dialogics.
R&D disclosures and the informativeness of future earnings (2025)
Journal Article
Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (in press). R&D disclosures and the informativeness of future earnings. Abacus: A Journal of Accounting, Finance and Business Studies,This study examines the effect of R&D related disclosures on the informativeness of share prices about future earnings. Considering the importance of R&D to companies, but mindful of its inherently uncertain nature, R&D disclosure is an important sou... Read More about R&D disclosures and the informativeness of future earnings.
Governmentality, counter-conduct, and modes of governing - accounting and the pursuit of municipal sustainable waste management (2025)
Journal Article
Ahrens, T., & Ferry, L. (online). Governmentality, counter-conduct, and modes of governing - accounting and the pursuit of municipal sustainable waste management. Contemporary Accounting Research, https://doi.org/10.1111/1911-3846.13026Recent research into the uses of accounting as a technology of government has used Foucault’s notion of “counter-conduct” to shed light on various ways in which the governed can seek to alter the regimes to which they are subjected. This paper unpack... Read More about Governmentality, counter-conduct, and modes of governing - accounting and the pursuit of municipal sustainable waste management.