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The nexus of conventional, religious and ethical indexes during crisis (2024)
Journal Article
Abdelsalam, O., Ahelegbey, D. F., & Yassine, E. (online). The nexus of conventional, religious and ethical indexes during crisis. Journal of International Financial Markets, Institutions and Money, https://doi.org/10.1016/j.intfin.2024.102027

This study examines the interconnectedness between conventional and ethical indexes. Using a Bayesian graphical vector autoregressive model, we derive the contemporaneous and temporal interdependencies among these stock index returns before and durin... Read More about The nexus of conventional, religious and ethical indexes during crisis.

Public Accountability in an Unpredictable World: Tales of the Unexpected (2024)
Journal Article
Ferry, L., Hyndman, N., Liguori, M., & Midgley, H. (in press). Public Accountability in an Unpredictable World: Tales of the Unexpected. Abacus: A Journal of Accounting, Finance and Business Studies,

This paper aims at providing an overview of the different research themes and concepts that surround the investigation of crises and how these affect the delivery of important public services. It offers a critical reflection on what crisis means, how... Read More about Public Accountability in an Unpredictable World: Tales of the Unexpected.

Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a West African economy (2024)
Journal Article
Fagbemi, T., Dosumu, O., Adigun, R., Nakpodia, F., & Sakariyahu, R. (2024). Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a West African economy. Financial Accountability and Management, https://doi.org/10.1111/faam.12408

Across the globe, third sector organisations (TSOs) have long been recognised for their significant contributions to community support and sustainable development. However, their vulnerability to socio-economic challenges, exemplified by the Covid-19... Read More about Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a West African economy.

Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity (2024)
Journal Article
Almaghrabi, K. S., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2024). Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. The British Accounting Review, Article 101426. https://doi.org/10.1016/j.bar.2024.101426

Capitalisation of development costs mandated under IAS 38 is an important accounting issue conveying a signal to users of accounting information regarding future economic benefits. Using a longitudinal sample of UK firms, firstly, we examine the adve... Read More about Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity.

The slings and arrows of outrageous fortune: Exploring resilience in the third sector (2024)
Journal Article
Hyndman, N., Lapsley, I., & Liguori, M. (2024). The slings and arrows of outrageous fortune: Exploring resilience in the third sector. Financial Accountability and Management, https://doi.org/10.1111/faam.12400

This Special Issue is based on a selection of papers initially presented at the conference on “Resilience and the Third Sector” (Institute of Public Sector Accounting Research, University of Edinburgh, November 2022). The third sector is pervasive in... Read More about The slings and arrows of outrageous fortune: Exploring resilience in the third sector.

Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management (2024)
Journal Article
Bilal, B., Ezeani, F., Usman, M., Komal, B., & Gerged, A. M. (2024). Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management. Business Ethics, the Environment and Responsibility, https://doi.org/10.1111/beer.12705

This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross‐listing scenarios. Our findings reveal... Read More about Impact of ownership structure and cross‐listing on the role of female audit committee financial experts in mitigating earnings management.

Are we consistently inconsistent when assessing undergraduate dissertations? (2024)
Presentation / Conference Contribution
D'Northwood, G. (2024, May). Are we consistently inconsistent when assessing undergraduate dissertations?. Paper presented at British Accounting & Finance Association (BAFA) Accounting Education SIG Annual Conference 2024, Leeds, UK

High stakes assessment is a central function of higher education and a crucial factor in determining future study and career opportunities. Accountability and transparency are especially important in this context, with higher education assessment pra... Read More about Are we consistently inconsistent when assessing undergraduate dissertations?.

The role of cunning misrepresentations in entrepreneurial impression management (2024)
Journal Article
Giazitzoglu, A., Whittle, A., & Mueller, F. (2024). The role of cunning misrepresentations in entrepreneurial impression management. Entrepreneurship and Regional Development, https://doi.org/10.1080/08985626.2024.2357773

This paper develops a dramaturgical theory of cunning misrepresentations, an important but previously unexplored aspect of entrepreneurial impression management. By cunning misrepresentations, we refer not to illegal activities such as fraud or corru... Read More about The role of cunning misrepresentations in entrepreneurial impression management.

Impact of Corporate Culture on Environmental Performance (2024)
Journal Article
Costa, M. D., & Opare, S. (2024). Impact of Corporate Culture on Environmental Performance. Journal of Business Ethics, https://doi.org/10.1007/s10551-024-05674-3

We examine the impact of corporate culture on environmental performance using a sample of 7199 firm-year observations over the period of 2002–2018. We find that stronger corporate culture improves environmental performance, measured by the amount of... Read More about Impact of Corporate Culture on Environmental Performance.