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Publications

All members of the group are research active and strive to publish in leading international journals, as well as author academic textbooks and professional reports. A selection of recent publications is provided below.

Journal Articles

 

2012

Wagiciengo, M. & Belal, A.R., 2012. Intellectual Capital Disclosures by South African Companies: A Longitudinal Investigation. Advances in Accounting, 28(1): Forthcoming.

De Cesari, A., 2012, “Expropriation of minority shareholders and payout policy”,  forthcoming in The British Accounting Review.

Siems, M., De Cesari, A., 2012, “The law and finance of share repurchases in Europe”, forthcoming in Journal of Corporate Law Studies.

Veronique Guilloux. Joanne Locke and Alan Lowe. Digital business reporting standards: mapping the battle in France, European Journal of Information Systems, (forthcoming, 2012).

Ivo De Loo and Lowe Alan. Author-itative interpretation in understanding accounting practice through case research, Management Accounting Research, 23:1, 3-16, 2012.

Locke, Joanne and Lowe Alan. Calculative technologies and accountability: the SEC’s interactive data project, Critical Perspectives on Accounting (forthcoming, 2012).

2011

Belal, A. R., & Cooper, S. 2011. The Absence of Corporate Social Responsibility Reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654-667. 

Belal, A. R. (2011). Students’ perceptions of Computer Assisted Learning: an empirical study. International Journal of Management in Education, 5(1), 63-78.

Brignall T.J.S. with Manochin M., Lowe A. and Howell C.  (2011).  “Visual modes of governmentality: traffic lights in a housing association”, Management Accounting Research, Vol. 22, No 1, pp. 16 - 25.

Hugh Colaco, Paul Myers, and Mindell Nitkin, “Pathways to Leadership: Board Independence, Diversity, and the Emerging Pipeline in the U.S. for Women Directors,” International Journal of Disclosure & Governance, May 2011, pp. 122-147.

Cooper, S. and Pearce, G. “Climate change performance measurement, control and accountability in English local authority areas”, Accounting, Auditing and Accountability Journal, Vol. 24 Iss: 8, pp.1097 - 1118.

Belal, A. and Cooper,S. (2011) “The Absence of Corporate Social Responsibility Reporting in Bangladesh”, Critical Perspectives on Accounting, 22, pp. 654-667.

Pearce, G. and Cooper, S. (2011) “Sub-national responses to climate change in England: Evidence from Local Area Agreements”, Local Government Studies, 37(2), pp. 199-217.

De Cesari, A., Espenlaub, S., Khurshed, A., 2011, “Stock Repurchases and Treasury Share Sales: Do They Stabilize Price and Enhance Liquidity?”, Journal of Corporate Finance, Volume 17, Issue 5, 1558-1579.

Locke, Joanne and Lowe, Alan. Process Flowcharts: Malleable visual mediators of ERP implementation, in Francois-Régis Puyou, Paolo Quattrone, Chris McLean, and Nigel Thrift (eds) Imagining Organizations; Performative Imagery in Business and Beyond, Routledge, 2011.

Ivo de loo and Lowe Alan. Mixed methods research: don’t – “just do it”, Qualitative Research in Accounting & Management, 8:1, 22-38, 2011.

Manochin Melina, Brignall Stan, Lowe Alan and Howell Claire. Visual modes of governmentality: traffic lights in a housing association, Management Accounting Research 22 (2011) 26-35.

Høg, Esben and Leonidas Tsiaras, 2011, “Crude-oil Density Forecasts Using Option-Implied and ARCH-type Models”, Journal of Future Markets, Vol. 31, 8, 727-754.

Woods, M. (2011). A commentary on 'contextualising the intermediate financial accounting courses in the global financial crisis. Accounting Education: An International Journal, Vol. 20, No. 5, 525–528.

Humphrey, C., Kausar, A., Loft, A., Woods, M. (2011). Regulating audit beyond the crisis: A critical discussion of the EU green paper. European Accounting Review, 20(3), 431-457.

2010

Belal, A., & Roberts, R. 2010. Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh. Journal of Business Ethics, 97(2), Pp.311-324.

Belal, A., Kabir, M. R., Cooper, S., Dey, P., Khan, N., Rahman, T., & Ali, M. 2010. Corporate Environmental and Climate Change Disclosures: Empirical Evidence From Bangladesh. Research in Accounting in Emerging Economies, 10, Pp.147-169.

Chelley-Steeley, P.L., with Keebong Park,(2010) Adverse selection costs of Exchange Traded Funds, International Review of Financial Analysis.

Chelley-Steeley, P.L., with Christopher Battig (2010), “The Impact of the Closing Call Auction: An Examination of Effects in London”, Applied Financial Economics, 20 303-315.

Chelley-Steeley, P.L. (2010), “Efficiency and the Trading System:  The case of  SETSmm”, (with Leonid Skortsov)Journal of Financial Markets Institutions and Money, Vol 20 5 509-518.

Chelley-Steeley, P.L, (2010), “Intraday Trading Patterns in London Listed Traded Funds”, (with Keebong Park) International Review of Financial Analysis, Vol 19 1 65-76.

Cooper, S. (2010) “Corporate Social Responsibility and Accounting” in G. Aras & D. Crowther (eds), A Handbook of Corporate Governance and Social Responsibility, Gower, pp. 91-106.

”The Volatility of U.K. Export Prices and Pricing-to-Market”, Applied Financial Economics (2010) Vol. 20, pp. 1441-1460 (with B. Lai). 

”Price Reaction to Large Price Changes”, International Journal of Applied Decision Sciences (2010) Vol. 1(2), pp. 93-112 (with K Mazouz).

Locke, Joanne, Lymer, Andy and Lowe Alan. Digital reporting options for Europe: A study of interactive data from the perspective of non-professional investors, ICAEW, 106 pages, (2010).

Sharma, Umesh. Lawrence, Stewart and Lowe Alan. Institutional Contradiction and Management Control Innovation: A field Study of Total Quality Management Practices in a Privatised Telecommunication Company, Management Accounting Research 2010, 21:4, 251–264.

Bailey S., Asenova D., Hood J., Manochin M. (2010) ‘An exploratory study of the utilisation of the UK’s Prudential Borrowing Framework’, Public Policy and Administration,  Oct 2010, 25, pp. 347 - 363.

Steeley, J.M. and Y. Li, “Sticky Credit Spreads, Macroeconomic Activity and Equity Market Volatility, Journal of Current Issues in Finance, Business and Economics, 3 (2-3), Jan 2010, pp. 243-274.

2009

Basioudis I G and P DeLange (2009), “An assessment of the learning benefits of using a web-based learning environment when teaching accounting”, Advances in Accounting, 25, pp. 13-19.   US-based journal, ranked 4* in Aston

Belal, A. R., & Momin, M.: 2009, 'Corporate Social Reporting (CSR) in Emerging Economies: A Review and Future Direction', Research in Accounting in Emerging Economies 9, Pp.119-143.

Chelley-Steeley, P.L., (2009) Measuring and modeling the influence of investor behaviour on investment decision making (with James M. Steeley). International Journal of Behavioral Finance and Accounting 1 91-94.

Chelley-Steeley, P.L., (2009), Price synchronicity: the closing call auction and The London Stock Market,  Journal ofFinancial Markets, Institutions, markets and Money vol 19 777-791.

Hugh Colaco, Chinmoy Ghosh, John Knopf, and John Teall, “IPOs, clustering, indirect learning and filing independently,” Journal of Banking and Finance, November 2009, pp. 2070-2079.

“Price Reaction of Large One-day Price Changes: U.K. Evidence”,  Journal of Banking and Finance, (2009) Vol. 33, pp. 1481-1493 (K. Mazouz and J. Joulmer).

“Stock Index Reaction to Large Price Changes: Evidence from Major Asian Stock Indices”, Asian-Pacific Finance Journal, (2009) Vol. 17, pp. 444-459 (K. Mazouz,  and C. Palliere).

Locke, Joanne, Lymer, Andy and Lowe Alan. Digital reporting options for Europe: A study of interactive data from the perspective of non-professional investors, ICAEW, 15 pages, 2009.

Humphrey, C., Loft. A & Woods, M. (2009), “The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis”, Accounting Organizations and Society, Vol.34, Issues 6-7, pp.810-825

Woods, M. Humphrey, C., Dowd, K, (2009) “Market Risk Reporting by the world’s top banks: Evidence on the diversity of reporting practice and the implications for international accounting harmonisation.” Revista de Contabilidad -Spanish Accounting Review, Vol.11, issue 2, pp.9-42.

Woods, M. Humphrey, C., Dowd, K, & Yu-Lin, L., (2009) “Crunch time for bank audits? Questions of practice and scope for dialogue”, Managerial Auditing, Vol.24, Issue 2, pp.114-134.

Woods, M. (2009), “A Contingency Theory Perspective on the Risk Management Control System within Birmingham City Council” Management Accounting Research, Vol.20, Issue 1, pp.69-81.

2008

O.H. Abdelsalam (2008), "Introduction to Financial Statement Analysis", in Berk, DeMarzo & Harford, Fundamental of corporate Finance, Pearson Higher Education.

O. H. Abdelsalam (2008), "Corporate Governance and Corporate Dividend Policies in an Emerging Market; further evidence from CASE 50, Managerial Finance, Vol 34, (with A. El-Masry & S. Segini).

O. H. Abdelsalam (2008), "The impact of Board independence and ownership structure on the Timeliness of Corporate Internet Reporting of Irish Listed Companies", Managerial Finance, Vol. 34, (with A. El-Masry).

Basioudis I G (2008), "The introduction of "surprise tests" in teaching accounting", forthcoming (in press) in the Accounting Education: an International Journal, vol 17, No 2, June

Chelley-Steeley, P.L., (2008), “Concentration of the UK Stock Market,” Journal of Business Finance and Accounting.

Chelley-Steeley, P.L., (2008 )  “Explaining Exchange Rate Volatility in Greece”, (with N. Tsorakidis), Applied Financial Economics.   
                                                                                                                                                 
Chelley-Steeley, P.L., (2008)  “The Microstructure of the Irish Stock Market”, (with B. Lucey), Multinational  Finance Journal 12 279-311.

Chelley-Steeley, P.L., (2008), Market Quality Changes to the London Stock Market: The Effect of a Closing Call Auction. Journal of Banking and Finance 31 2248-2253.

Chelley-Steeley, P.L., (2008), The Effect of Universal Futures on Opening and Closing Stock Market prices, Studies in Economics and Finance,  12 279-311.

Cooper, S. M. and Crowther, D. (2008)  "The adoption of value-based management in large UK companies: a case for diffusion theory",  Journal of Applied Accounting Research, Volume 9, No. 3.

Hickman, K. A., Cooper, S. M., and Agyei-Ampomah, S. (2008) “Estimating the value of victory: English football”, Applied Financial Economics Letters, 4 (4), pp. 299-302.

Abbad, M. M., Morris, D. & de Nahlik, C.F. (2008) “Looking under the Bonnet: Factors Affecting Student Adoption of E-Learning Systems in Jordan”.  The International Review of Research in Open and Distance Learning, Vol 10, No 2 (2009),   ISSN: 1492-3831.

Locke, J. and Lowe A. Enterprise resource planning and the post bureaucratic organization: ‘Formalization’ as trust in the system versus ‘solidarity’ as trust in individuals, Information Technology & People, Vol. 21, No. 4, 375–400, 2008.

Locke, Joanne. and Lowe Alan. Evidence and implications of multiple paradigms in accounting knowledge production, European Accounting Review 2008.

Manochin M. (2008) ‘The role of trust in the resource allocation process of an old university’, International Journal of Economic Sciences and Applied Research, Vol 1, No 2, pp. 38 - 52.

Manochin, M., Jack, L, Howell, C (2008):  The boundaries of reporting sustainable development in social housing.  Public Money and Management 28 (6) pp 345-352.

Steeley, J., Testing term structure estimation methods: Evidence from the UK STRIPS  market, Journal of Money, Credit and Banking, 2008. Appendix to Testing term structure estimation methods: Evidence from the UK STRIPS market

Dowd, K.; Cotter, J.; Humphrey, C.; Woods, M. (2008), “How unlucky is 25 sigma?” Journal of Portfolio Management, Vol. 34, Number 4, Summer 2008, pp.76-80.

Woods, M.; Grubnic, S. (2008), “Linking Comprehensive Performance Assessment to the Balanced Scorecard: Evidence from Hertfordshire County Council” Finance Accountability and Management, Vol.24, Issue 3 (August 2008), pp.343-361.

Woods, M.; Dowd, K.; Humphrey, C. (2008), “The Value of Risk Reporting: A Critical Analysis of Value-at-Risk Disclosures in the Banking Sector” International Journal of Financial Services Management, Vol. 8 (1), pp. 45-64.

Woods, M. (2008), “The history, theory and practice of resource allocation models in UK universities” The Journal of Finance and Management in Colleges and Universities, Vol. 5, June, pp.139-155.

2007

O. H. Abdelsalam (2007), "An examination of the determinants of the comprehensiveness of corporate Internet reporting provided by London Listed companies" Journal of International Accounting Research, Vol. 6(2), (with D. Street & S Bryant).

O. H. Abdelsalam (2007),"Corporate governance and the Timeliness of Corporate Internet Reporting by U.K. Listed Companies" Journal of International Accounting Auditing and Taxation, Vol.16 (2), (with D. Street). TOP 25 ON SCIENCE DIRECT

O. H. Abdelsalam (2007) " Exchange rate exposure: do size and foreign operations matter?", Managerial Finance, Vol. 33, (with A. El-Masry).

O. H. Abdelsalam (2007) "Measuring Accounting Disclosure in a period of Complex Change; the case of Egypt" Advances in International Accounting, Vol. 19, (with P. Weetman).

O. H. Abdelsalam (2007) "The exchange rate exposure of UK non-financial companies", Managerial Finance, Vol. 33, (with A. El-Masry).

Basioudis I G (2007), "Auditor's engagement risk and audit fees: the role of audit firm alumni", Journal of Business Finance and Accounting, vol 34, Nos (9) & (10), November/December, pp. 1393-1422

Basioudis I G and J R Francis (2007), "Big 4 audit fee premiums for national and office-level industry leadership in the United Kingdom", Auditing: a Journal of Practice and Theory, vol 26, No 2, November, pp. 143-166

Belal (with Owen, D) “The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement based study”, Accounting, Auditing and Accountability Journal Vol. 20 No. 3, 2007, Pp.472-494.

Brignall T.J.S. (2007).  “A Financial Perspective on Performance Management”, The Irish Accounting Review, Vol.14, No.1, pp. 15-29.

Brignall T.J.S. with Brown R. (2007).  “Reflections on the use of a Dual-Methodology Research Design to evaluate Accounting and Management Practice in UK University Central Administrative Services”, Management  Accounting Research, Vol.18, Issue 1, pp.32-48, March. 

Chelley-Steeley, P.L,  (2007),  “Momentum profits in alternative stock market structures”, Journal of Multinational Financial Management  17 5 .

Cooper, S. M. and Owen, D. L. (2007) “Corporate social reporting and stakeholder accountability: The missing link”, Accounting, Organizations and Society, Volume 32, Issue 7-8, pp. 649-667.

Cooper, S. M. (2007) “Stakeholder Performance Measurement: General Approaches and Methods of Economic Evaluation”, Ekonomiaz, Volume 65, Issue 2, pp. 260-281.

Locke, Joanne. and Lowe Alan. XBRL: An (Open) Source of Enlightenment or Disillusion? European Accounting Review, Vol. 16, No. 3, 585-623, 2007.

Lowe Alan. and McIntosh, Andrea. Knowledge Management in a New Zealand Tree Farming Company: Ambiguity and Resistance to the 'Technology Solution', Journal of Organisational Change Management, 2007, 20(4): 539-558.

Locke, Joanne. and Lowe Alan. A Biography: Fabrications in the life of an ERP package, Organization Volume 2007, 14(6): 793-814.

Lowe Alan and Koh, Bryan. Inscribing the Organization: Representations in Dispute between Accounting and Production, Critical Perspectives on Accounting 2007, 18: 952-974.

Henry W., Crawford M., Manochin M., McKendrick J., Porter B., and W. Stein (2007):  Audit Committees in Scottish Local Authorities 1998 -2005', Public Policy and Administration, Vol. 22, No 3, p.p. 3003 - 318.

Hood J., Asenova D., Bailey S., and M. Manochin (2007): The UK's Prudential Borrowing Framework - A retrograde step in managing risk?, Journal of Risk Research,  Vol. 10, No 1, p.p. 49 - 66.

Woods, M. (2007), “Linking risk management to strategic controls: A Case Study of Tesco plc” International Journal of Risk Assessment and Management, Vol. 7 (8), pp. 1074-1088.

2006

O. H. Abdelsalam (2006) "Ownership Structure and Corporate Dividend Policies in Egypt, Global review of Business and Economic Research, (with A. El-Masry).

Geiger M A, B T O'Connell, P M Clikerman, K Witkowski, and I G Basioudis (2006), "Perceptions of earnings management: the effects of national culture", Advances in International Accounting, vol 19, pp. 175-199.

Chelley-Steeley, P.L., (2006) “Momentum in bull and bear markets”, (with Antonios Siganos), Journal of Asset Management 6(5) pp381-388 .

(Crowther, D, Carter, C) Cooper, S., The poetics of corporate reporting: Evidence from the UK Water Industry Critical Perspectives in Accounting 17 pp 175-201

(Iatridis, G) Joseph, N L Characteristics of UK firms related to timing of adoption of Statement of Standard Accounting Practice No 20 Accounting and Finance 46 (3) pp 429-455

Joseph, N L (with Vezos, P) The sensitivity of US banks’ stock returns to interest and exchange rate changes Managerial Finance 32 (2) pp 182-199

Lowe, A D (with Locke, J) Constructing an ‘efficient frontier’ of accounting journal quality British Accounting Review 38 pp 321-341

(Nath, N, Van Peursem, K) Lowe A Public sector auditing in Fiji: Tracing its development and expansion Fijian Studies: A Journal of Contemporary Fiji 4 (1) pp 15-45

Steeley, J.M, Volatility Transmission between Stock and Bond Markets, Journal of International Financial Markets, Institutions and Money, vol. 16 (1), 2006.

Books

2011

Woods, M. (2011) Risk Management in Organizations:An Integrated Case Study Approach. Routledge, London.

2010

Basioudis I G. Financial Accounting: A Practical Introduction. Pearson Education, London, 2010

2008

Belal, A.R. 2008.  Corporate Social Responsibility (CSR) Reporting in Developing Countries: The Case of Bangladesh, Aldershot: Ashgate Publishers. http://www.ashgate.com/default.aspx?page=637&calcTitle=1&title_id=8400&edition_id=9011

2007

Woods, M.; Kajuter, P.; Linsley, P. (2007), (eds) International Risk Management Systems, Internal Control and Corporate Governance, Oxford, Elsevier.

Chapters in Books

2009

Bahia, S., Belal, A. R., & Khan, N. A. 2009. Corporate Social Disclosure of Supply Chain Issues: A Focus on Selected Global Companies. In P. Maiti (Ed.), Corporate Social Responsibility: Critiques, Policies and Strategies, Vol. 2: 133-151. Jodhpur, India: Sharda Publishing House.

2008

Belal, A.R. & Lubinin, V. 2008. Corporate Social Disclosures (CSD) in Russia.  In S.O.Idowu, & W.L.Filho (Eds.), Global Practices of Corporate Social Responsibility. Berlin: Springer. http://www.springer.com/economics/social+policy/book/978-3-540-68812-9.

de Nahlik, C. F. (2008) “Multidisciplinary Perspectives on Performance Management: an Academic Contribution”, in Holloway, J. & Thorpe, R. (eds) “Performance Measurement in Practice” London:  Palgrave

Brignall, T. J. S. (2008) An Accounting and Finance Perspective on Performance Measurement and Management. IN HOLLOWAY, R. T. J. (Ed.) Perspectives on Performance. Palgrave Macmillan.

2006

Chelley-Steeley, P L (with Siganos, A) The increasing momentum of momentum trading in the UK stock market In Almanac 2006 Harriman House