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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. (in press). Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. The British Accounting Review,

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.

Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a Sub-Saharan African economy (2024)
Journal Article
Fagbemi, T., Dosumu, O., Adigun, R., Nakpodia, F., & Sakariyahu, R. (in press). Resilience and adaptation of third sector organisations (TSOs) during crisis situations: Insights from a Sub-Saharan African economy. Financial Accountability and Management,

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 Sub-Saharan African economy.

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
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.

The Roles of Financial Analysts in the Stock Market (2024)
Book Chapter
He, G., & Li, A. Z. (2024). The Roles of Financial Analysts in the Stock Market. In C. Few Lee, A. C. Lee, & J. C. Lee (Eds.), Handbook of Investment Analysis, Portfolio Management, and Financial Derivatives (2293-2308). World Scientific Publishing. https://doi.org/10.1142/9789811269943_0073

Investors lacking ample time, professional knowledge, and sufficient ability may find it difficult to understand the implication of complex corporate information and figure out the clear trend of future corporate performance. Financial analysts who p... Read More about The Roles of Financial Analysts in the Stock Market.

Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic (2024)
Journal Article
Dos Santos, T. A., & Lopes, I. F. (in press). Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic. Abacus: A Journal of Accounting, Finance and Business Studies,

The COVID-19 crisis has troubled the world. In the Brazilian context, many people struggled financially to survive a period of social isolation. Therefore, in the surge of the pandemic, making a decision or forming an opinion about government decisio... Read More about Is Social Media a Democratic Forum for Public Accountability in Times of Crisis? The Brazilian Government's Response to the COVID-19 Pandemic.