Department of Accounting

Determinants and consequences of financial distress: review of the empirical literature (2020)
Journal Article

Legitimating accounting change in charities: When values count more than regulation (2020)
Journal Article
Connolly, C., Hyndman, N., & Liguori, M. (2020). Legitimating accounting change in charities: When values count more than regulation. Journal of Accounting & Organizational Change, 17(1), 23 - 49

Directors’ monitoring role, ownership concentration and audit fees (2020)
Journal Article
Haslam, J., Michael, A., & Nehme, R. (2020). Directors’ monitoring role, ownership concentration and audit fees. Australasian accounting business and finance journal, 14(5), 3 - 25

Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university (2020)
Journal Article
Haslam, J., Lada, M., & Kozarkiewicz, A. (2020). Contending institutional logics, illegitimacy risk and management accounting: A case study analysis of study programme calculations in a Polish public university. Accounting, Auditing and Accountability Journal, 33(4), 795 - 824

COVID-19 pandemic and connectedness across financial markets (2020)
Journal Article

Audit committee ownership and audit report lag: evidence from Australia (2020)
Journal Article

Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives (2020)
Journal Article
Haslam, J., Chatzigevri, E., Chew, L., Crawford, L., & Gordon, M. (2020). Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical Perspectives On Accounting, 67-68,

Accounting and the Mitigation of the Resource Curse: Exploring the efficacy of the EU Law concerning Reports on Payments to Governments in country-specific contexts across the EU (2020)
Book

The impact of labor unionization on CSR reporting (2020)
Journal Article
Chantziaras, A., Dedoulis, E., Grougiou, V., & Leventis, S. (2020). The impact of labor unionization on CSR reporting. Sustainability Accounting, Management and Policy Journal, 12(2), 437-466. https://doi.org/10.1108/sampj-06-2020-0212

Purpose Corporate social responsibility (CSR) reporting has been theorized as a key communication device and an integral part of a broader stakeholder integration management strategy. This paper aims to examine the relationship between CSR disclosure... Read More about The impact of labor unionization on CSR reporting.

Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions (2020)
Journal Article
He, G. (2021). Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions. Journal of Business Finance and Accounting, 48(7-8), 1434-1467. https://doi.org/10.1111/jbfa.12520

This study first establishes a robust link between credit rating and post‐earnings‐announcement drift (PEAD). I find strong evidence that PEAD is more salient for firms with low credit ratings. This finding is consistent with the notion that investor... Read More about Credit rating, post‐earnings‐announcement drift, and arbitrage from transient institutions.

Outputs (46)