Authored Book
The Future of Corporate Governance: Insights from the UK
Fraser I & Henry W (2003) The Future of Corporate Governance: Insights from the UK. Edinburgh: ICAS. http://icas.org.uk/home/technical-and-research/research-centre/research-publications/the-future-of-corporate-governance-summary/
Article
Testing for Wage Overpayment in UK Financial Services: A Stochastic Frontier Approach
Webb R, Watson D & Hinks T (2003) Testing for Wage Overpayment in UK Financial Services: A Stochastic Frontier Approach. Service Industries Journal, 23 (5), pp. 123-136. https://doi.org/10.1080/02642060308565627
Newspaper / Magazine
'Improving Higgs'
Fraser I & Henry W (2003) 'Improving Higgs'. Internal Auditing and Business Risk. 05.2003, pp. 36-37.
Article
Auditor analytical review judgement: A performance evaluation
Lin KZ, Fraser I & Hatherly DJ (2003) Auditor analytical review judgement: A performance evaluation. British Accounting Review, 35 (1), pp. 19-34. https://doi.org/10.1016/S0890-8389%2802%2900107-5
Article
Hedging long-term commodity risk
Veld-Merkoulova YV & de Roon FA (2003) Hedging long-term commodity risk. Journal of Futures Markets, 23 (2), pp. 109-133. https://doi.org/10.1002/fut.10060
Newspaper / Magazine
Smith Proposals Point Way to Creating Effective Audit Controls
Fraser I & Henry W (2003) Smith Proposals Point Way to Creating Effective Audit Controls. The Scotsman. 20.02.2003, p. 23. http://www.scotsman.com/business/banking/smith-proposals-point-way-to-creating-effective-audit-controls-1-546813
Article
Operating lease finance in the UK retail sector
Goodacre A (2003) Operating lease finance in the UK retail sector. International Review of Retail, Distribution and Consumer Research, 13 (1), pp. 99-125. https://doi.org/10.1080/0959396032000065373
Article
Problems and Limitations of Institutional Investor Participation in Corporate Governance
Webb R, Beck M & KcKinnon R (2003) Problems and Limitations of Institutional Investor Participation in Corporate Governance. Corporate Governance, 11 (1), pp. 65-73. https://doi.org/10.1111/1467-8683.00302
Article
Informal and Formal Money Transfer Networks: Financial Service or Financial Crime?
Nawaz S, McKinnon R & Webb R (2002) Informal and Formal Money Transfer Networks: Financial Service or Financial Crime?. Journal of Money Laundering Control, 5 (4), pp. 330-337. https://doi.org/10.1108/eb027315
Article
Methodological Issues: The Use of Critical Ethnography as an Active Research Methodology
Dey C (2002) Methodological Issues: The Use of Critical Ethnography as an Active Research Methodology. Accounting, Auditing and Accountability Journal, 15 (1), pp. 106-121. https://doi.org/10.1108/09513570210418923
Preprint / Working Paper
Ownership Structure and the Operating Performance of Hungarian Firms
Campbell K (2002) Ownership Structure and the Operating Performance of Hungarian Firms. Centre for the Study of Economic and Social Change in Europe Economics Working Paper, 9. http://discovery.ucl.ac.uk/17570/
Article
Self-impoverishing top managers (in Dutch)
Veld C & Veld-Merkoulova YV (2002) Self-impoverishing top managers (in Dutch). Economisch-statistische Berichten, pp. 764-765.
Article
Investor reactions, social implications and layoff announcements in the UK: A comparison between periods
McKnight PJ, Lowrie A & Coles C (2002) Investor reactions, social implications and layoff announcements in the UK: A comparison between periods. Journal of Management and Governance, 6 (1), pp. 83-100. https://doi.org/10.1023/A%3A1015563926170
Article
Interest rate spread and real activity: evidence for the UK
McMillan D (2002) Interest rate spread and real activity: evidence for the UK. Applied Economics Letters, 9 (3), pp. 191-194. https://doi.org/10.1080/13504850110054922
Article
Non-linear dependence in inter-war exchange rates: some further evidence
McMillan D & Speight AEH (2002) Non-linear dependence in inter-war exchange rates: some further evidence. Applied Economics Letters, 9 (6), pp. 359-364. https://doi.org/10.1080/13504850110086017
Article
Nonlinear dynamics in high-frequency intraday financial data: Evidence for the UK long gilt futures market
McMillan D & Speight AEH (2002) Nonlinear dynamics in high-frequency intraday financial data: Evidence for the UK long gilt futures market. Journal of Futures Markets, 22 (11), pp. 1037-1057. https://doi.org/10.1002/fut.10043
Article
The Historical Background to Section 397 - Hobby-Farm Losses
Stopforth D (2002) The Historical Background to Section 397 - Hobby-Farm Losses. Personal Tax Planning Review, 9.1.2, pp. 9-15. https://www.khpplc.co.uk/client-area/review/554/PTPR-Vol912-The-Historical-Background-to-Section-397-Hobby-Farm-Losses-David-Stopforth
Article
Evidence on the performance of the CRISMA trading system in the US and UK equity markets
Goodacre A (2002) Evidence on the performance of the CRISMA trading system in the US and UK equity markets. STA Market Technician, (41), pp. 4-8.
Newspaper / Magazine
The Comfort Zone
Beattie V, Goodacre A, Pratt K & Stevenson J (2002) The Comfort Zone. Charity Finance. 07.2002, pp. 34-35.
Newspaper / Magazine
Charity Auditors: Saints or Sinners?
Beattie V, Goodacre A, Pratt K & Stevenson J (2002) Charity Auditors: Saints or Sinners?. Accounting and Business. 05.2002, pp. 38-40.
Newspaper / Magazine
The Working Families Tax Credit and the Self Employed
Coles C & Grant J (2002) The Working Families Tax Credit and the Self Employed. Tax Adviser. 04.2002.
Conference Paper (unpublished)
Testing for Wage Overpayment in UK Financial Services
Webb R & Watson D (2002) Testing for Wage Overpayment in UK Financial Services. Scottish Economic Society Annual Conference 2002, Dundee, 01.04.2002.
Article
Variability of Student Ratings of Accounting Teaching: Evidence from a Scottish Business School
Coles C (2002) Variability of Student Ratings of Accounting Teaching: Evidence from a Scottish Business School. International Journal of Management Education, 2 (2), pp. 30-40. http://www.heacademy.ac.uk/assets/bmaf/documents/publications/IJME/Vol2no2/Coles_Student_ratings_of_accounting_teaching_abstract.pdf
Article
Nonlinear error correction in spot and forward exchange rates
McMillan D & Black A (2001) Nonlinear error correction in spot and forward exchange rates. Weltwirtschaftliches Archiv, 137 (4), pp. 737-750. https://doi.org/10.1007/bf02707431
Article
Common stochastic volatility trend in European exchange rates
McMillan D (2001) Common stochastic volatility trend in European exchange rates. Applied Economics Letters, 8 (9), pp. 605-608. https://doi.org/10.1080/13504850010023099
Article
Das britische Financial Reporting Review Panel - ein Vorbild für ein deutsches Enforcement-Gremium?
Eierle B, Haller A & Evans L (2001) Das britische Financial Reporting Review Panel - ein Vorbild für ein deutsches Enforcement-Gremium? [The British Financial Reporting Review Panel - a Model for a German Enforcement Agency?]. Betriebsberater, 56 (33), pp. 1673-1680.
Article
CRISMA revisited
Goodacre A & Kohn-Speyer T (2001) CRISMA revisited. Applied Financial Economics, 11 (2), pp. 221-230. http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-0035080610&md5=0b6cdf0b3a008edbfba09545faf67aab; https://doi.org/10.1080/09603100010022475
Article
The determinants of audit fees - Evidence from the voluntary sector
Beattie V, Goodacre A, Pratt K & Stevenson J (2001) The determinants of audit fees - Evidence from the voluntary sector. Accounting and Business Research, 31 (4), pp. 243-274. https://doi.org/10.1080/00014788.2001.9729619
Conference Paper (unpublished)
Problems and Limitations of Institutional Investor Participation in Corporate Governance
Webb R (2001) Problems and Limitations of Institutional Investor Participation in Corporate Governance. 2nd Conference for the BAA Special Interest Group on Corporate Governance, Cardiff University, 03.12.2001.
Preprint / Working Paper
The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector
Goodacre A (2001) The Potential Impact of Enforced Lease Capitalisation in the UK Retail Sector. 我要吃瓜, Department of Accounting, Finance & Law, Discussion Paper, 01/01. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=279030
Article
On patients' interests and accountability: Reflecting on some dilemmas in social audit in primary health care
Hill WY, Fraser I & Cotton P (2001) On patients' interests and accountability: Reflecting on some dilemmas in social audit in primary health care. Critical Perspectives on Accounting, 12 (4), pp. 453-469. https://doi.org/10.1006/cpac.2000.0436
Article
Public protests, private lawsuits, and the market: The investor response to the McLibel case
Vick D & Campbell K (2001) Public protests, private lawsuits, and the market: The investor response to the McLibel case. Journal of Law and Society, 28 (2), pp. 204-241. https://doi.org/10.1111/1467-6478.00187
Preprint / Working Paper
Real Options Valuation of Highly Uncertain Investments: Are UMTS-Licenses Worth their Money?
Herbst P & Walz U (2001) Real Options Valuation of Highly Uncertain Investments: Are UMTS-Licenses Worth their Money?. https://sites.google.com/site/patrickherbst/home/research
Article
Bookkeeping and Ethnography at Traidcraft plc: A Review of an Experiment in Social Accounting
Dey C (2000) Bookkeeping and Ethnography at Traidcraft plc: A Review of an Experiment in Social Accounting. Social and Environmental Accountability Journal, 20 (2), pp. 16-18. https://doi.org/10.1080/0969160X.2000.9651638
Book Chapter
Diversification and Efficiency in UK Banking
Webb R (2000) Diversification and Efficiency in UK Banking. In: Dimensions of Competitiveness: Issues and Policies. Cheltenham, United Kingdom: Edward Elgar Publishing.
Article
Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures
Beattie V, Goodacre A & Smith SJ (2000) Recognition versus disclosure: An investigation of the impact on equity risk using UK operating lease disclosures. Journal of Business Finance and Accounting, 27 (9-10), pp. 1185-1224. https://doi.org/10.1111/1468-5957.00352
Preprint / Working Paper
The Determinants of Audit Fees - Evidence from the Voluntary Sector
Beattie V, Goodacre A, Pratt K & Stevenson J (2000) The Determinants of Audit Fees - Evidence from the Voluntary Sector. 我要吃瓜, Department of Accounting, Finance & Law, Discussion Paper, 00/04. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=252491
Article
Operating leases and the assessment of lease-debt substitutability
Beattie V, Goodacre A & Smith SJ (2000) Operating leases and the assessment of lease-debt substitutability. Journal of Banking and Finance, 24 (3), pp. 427-470. https://doi.org/10.1016/S0378-4266%2899%2900045-X
Article
Testing the CRISMA trading system: Evidence from the UK market
Goodacre A, Bosher J & Dove A (1999) Testing the CRISMA trading system: Evidence from the UK market. Applied Financial Economics, 9 (5), pp. 455-468. https://doi.org/10.1080/096031099332113
Conference Paper (unpublished)
Diversification and Efficiency in UK Banking
Webb R (1999) Diversification and Efficiency in UK Banking. Dimensions of Competitiveness: Issues and Policy, Centre for International Business and Economic Research, Cambridge, 22.09.1999-23.09.1999.
Book Chapter
Methodology transfer from university to industry: A struggle for meaning, accountability and control at Traidcraft plc
Dey C, Chan L & Evans R (1998) Methodology transfer from university to industry: A struggle for meaning, accountability and control at Traidcraft plc. In: Jayaratna N, Fitzgerald B, Wood-Harper T, Larrasquet J, Checkland P & Mumford E (eds.) Training and Education of Methodology Practitioners and Researchers: Information Systems Methodologies 1997, Fifth International Conference on Information Systems Methodologies ; Proceedings of the Fifth International Conference of the British Computer Society Information Systems Methodologies Specialist Group, Held on 27 - 29th August 1997, at the University of Central Lancashire, Preston, UK. BCS Conference Series. Berlin Heidelberg: Springer-Verlag, pp. 231-242.
Article
The Perceptions of Academic Lawyers Concerning the Effects of the United Kingdom's Research Assessment Exercise
Vick D, Murray A, Little G & Campbell K (1998) The Perceptions of Academic Lawyers Concerning the Effects of the United Kingdom's Research Assessment Exercise. Journal of Law and Society, 25 (4), pp. 536-561. https://doi.org/10.1111/1467-6478.00102
Article
Patients' Voices, Rights and Responsibilities: On Implementing Social Audit in Primary Health Care
Hill WY, Fraser I & Cotton P (1998) Patients' Voices, Rights and Responsibilities: On Implementing Social Audit in Primary Health Care. Journal of Business Ethics, 17 (13), pp. 1481-1497. https://doi.org/10.1023/A%3A1006064118810
Article
The impact of constructive operating lease capitalisation on key accounting ratios
Beattie V, Edwards K & Goodacre A (1998) The impact of constructive operating lease capitalisation on key accounting ratios. Accounting and Business Research, 28 (4), pp. 233-254. https://doi.org/10.1080/00014788.1998.9728913
Article
Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures
Gray R, Dey C, Owen D, Evans R & Zadek S (1997) Struggling with the Praxis of Social Accounting: Stakeholders, Accountability, Audits and Procedures. Accounting, Auditing and Accountability Journal, 10 (3), pp. 325-364. https://doi.org/10.1108/09513579710178106
Article
Are there asymmetries in UK consumption? A closer look
Speight AEH & McMillan D (1997) Are there asymmetries in UK consumption? A closer look. Applied Economics Letters, 4 (4), pp. 241-245. https://doi.org/10.1080/758518503
Article
An experimental study of analysts' reactions to corporate R&D expenditure
Goodacre A & McGrath J (1997) An experimental study of analysts' reactions to corporate R&D expenditure. British Accounting Review, 29 (2), pp. 155-179. https://doi.org/10.1006/bare.1996.0041
Article
Towards Social Information Systems and Bookkeeping: A note on developing the mechanisms for social accounting and audit
Gray R, Evans R & Dey C (1995) Towards Social Information Systems and Bookkeeping: A note on developing the mechanisms for social accounting and audit. Journal of Applied Accounting Research, 2 (3), pp. 33-63.