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All Outputs (12)

Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK (2024)
Journal Article
Ghafran, C., & Yasmin, S. (online). Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK. Critical Perspectives On Accounting, Article 102771. https://doi.org/10.1016/j.cpa.2024.102771

This study leverages Bourdieu's concepts of capital and habitus, alongside an intersectionality framework, to examine the financialization of daily life within the British-Pakistani diaspora. Amidst the escalating pervasiveness of financialization in... Read More about Beyond conventional financialization: Intersectional insights and Indigenous responses to financial inequality in the UK.

Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives (2024)
Journal Article
Ghafran, C., & Yasmin, S. (2025). Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives. Journal of Business Ethics, 196(3), 659-675. https://doi.org/10.1007/s10551-024-05665-4

This study examines the participation strategies of an environmental non-governmental organization (NGO) in community-based conservation (CBC) initiatives in the developing country context of Pakistan. We use local Pakistani concepts and terms to int... Read More about Participation Strategies and Ethical Considerations in NGO led Community-Based Conservation Initiatives.

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.

Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research (2021)
Journal Article
Yasmin, S., & Ghafran, C. (2021). Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research. Financial Accountability and Management, 37(4), 399-418. https://doi.org/10.1111/faam.12280

Issues of accountability, legitimacy and trust have remained at the forefront of debate surrounding non‐profit organisations and their activities. The purpose of this study is to review the literature on non‐profit accountability from the lens of org... Read More about Accountability and legitimacy of non‐profit organisations: Challenging the current status quo and identifying avenues for future research.

Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective (2020)
Journal Article
Yasmin, S., Ghafran, C., & Haslam, J. (2021). Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective. Critical Perspectives On Accounting, 75, Article 102167. https://doi.org/10.1016/j.cpa.2020.102167

In recent times there has been increased concern to give emphasis to beneficiaries in the context of charity accountability. We here explore insights from a post-secular perspective for making beneficiaries centre-stage in charity accountability – in... Read More about Centre-staging beneficiaries in charity accountability: Insights from an Islamic post-secular perspective.

Ethical Governance: Insight from the Islamic perspective and an empirical enquiry (2019)
Journal Article
Ghafran, C., & Yasmin, S. (2020). Ethical Governance: Insight from the Islamic perspective and an empirical enquiry. Journal of Business Ethics, 167(3), 513-533. https://doi.org/10.1007/s10551-019-04170-3

Charity governance is undergoing a crisis of confidence. In this paper, we suggest an alternative approach to how governance could be perceived and conceptualized by considering the ethical notions of governance embedded in religious enquiry, with a... Read More about Ethical Governance: Insight from the Islamic perspective and an empirical enquiry.

The problematics of accountability: Internal responses to external pressures in exposed organisations (2019)
Journal Article
Yasmin, S., & Ghafran, C. (2019). The problematics of accountability: Internal responses to external pressures in exposed organisations. Critical Perspectives On Accounting, 64, Article 102070. https://doi.org/10.1016/j.cpa.2019.01.002

This paper seeks to contribute to the emerging stream of literature on NGO accountability by drawing on the theoretical assertions of the problematics of accountability. It discusses how accountability has become problematic for NGOs by examining how... Read More about The problematics of accountability: Internal responses to external pressures in exposed organisations.

Exploring de-facto accountability regimes in Muslim NGOs (2018)
Journal Article
Yasmin, S., Ghafran., C., & Haniffa, R. (2018). Exploring de-facto accountability regimes in Muslim NGOs. Accounting Forum, 42(3), 235-247. https://doi.org/10.1016/j.accfor.2018.07.002

This paper aims to deepen and advance our understanding of the de-facto accountability processes and practices within Muslim non-governmental organisations (NGOs). We employ a three-fold accountability framework of felt, imposed and adaptive accounta... Read More about Exploring de-facto accountability regimes in Muslim NGOs.

Audit committee chair and financial reporting timeliness : a focus on financial, experiential and monitoring expertise (2017)
Journal Article
Ghafran, C., & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness : a focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13-24. https://doi.org/10.1111/ijau.12101

In this study, we examine the association of audit committee chair financial, experiential and monitoring expertise with the audit report lag period. We find that the experiential and monitoring expertise of audit committee chairs have a significant... Read More about Audit committee chair and financial reporting timeliness : a focus on financial, experiential and monitoring expertise.

The impact of audit committee expertise on audit quality: Evidence from UK audit fees (2017)
Journal Article
Ghafran, C., & O’Sullivan, N. (2017). The impact of audit committee expertise on audit quality: Evidence from UK audit fees. The British Accounting Review, 49(6), 578-593. https://doi.org/10.1016/j.bar.2017.09.008

Governance regulators currently place great emphasis on ensuring the presence of financial expertise on audit committees (Sarbanes-Oxley, 2002; UK Corporate Governance Code 2010–2016). Underlying this is a belief that greater expertise enhances the e... Read More about The impact of audit committee expertise on audit quality: Evidence from UK audit fees.

The governance role of audit committees: Reviewing a decade of evidence. (2012)
Journal Article
Ghafran, C., & O’Sullivan, N. (2013). The governance role of audit committees: Reviewing a decade of evidence. International Journal of Management Reviews, 15(4), 381-407. https://doi.org/10.1111/j.1468-2370.2012.00347.x

Even though audit committees have traditionally been a key component of corporate governance regulation, the last decade has witnessed a greater emphasis on audit committee regulation and a parallel intensification of academic research on the subject... Read More about The governance role of audit committees: Reviewing a decade of evidence..