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Accounting & Accountability Research Group (AARG)

 

Overview

The Accounting and Accountability Research Group is committed to supporting and conducting scholarship in accountancy and providing a platform for the advancement of accounting-related research. The Group is home to a growing number of research-active accounting staff within The School of Business and Management at QMUL. Although the Group is home to researchers who are working in a variety of different fields and utilising various different approaches and methods, we identify three main streams of research: 

  • Business Models
  • Information in International Capital Markets
  • The Profession and Accounting History  

 

Related Study Programmes

MSc Accounting and Finance

MSc Accounting and Management

 

AARG Contact

Dr Suki Sian

Director of The Accounting and Accountability Research Group

Email: s.sian@qmul.ac.uk

 

 

Business models

A number of staff within the Accounting and Accountability Research Group, including Colin Haslam, Sukhdev Johal and Nick Tsitsianis, are working on how a reporting  entity’s business model can inform financial and non-financial disclosures. This research considers how the adoption of new accounting standards for financial disclosures need to be contextualised within an understanding of the financialized firm. Research findings have been presented at the European Parliament and European Institute for Law. In addition, this group of researchers are working on non-financial disclosures for sustainability and have been involved in the UNEP/WRI report on Carbon Asset Risk.

Information in international capital markets

Members of the Accounting and Accountability Research Group are also involved in examining the interplay of information and institutions in international capital markets. Thus, Annita Florou’s work exploits unique data and/or institutional settings in an international context, and applies economic theory and careful econometric analysis to study questions of pressing relevance to academics, regulators, and practitioners, including: a) the consequences of international accounting standards harmonization for equity and debt markets; b) the costs and benefits of financial reporting enforcement; and c) the effect of changes in auditor regulation on audit pricing and audit quality.

The Profession and Accounting History  

The Group draws upon the expertise of a cluster of academics who have undertaken research in the areas of professionalisation and accounting history using a variety of perspectives and methodologies. Thus, Suki Sian and Owolabi Bakre have engaged in the Accountancy and Empire debate, focusing on the evolution of the accounting profession in the UK’s former colonial territories. Both have contributed to “Accountancy and Empire: The Legacy of British Professional Organisation” (co-edited by Sian and Poullaos), which brings together key writers in this field and has become a key point of reference for those engaging in this debate. SeanMcCartney has utilised archival based methodologies and written about aspects of British industrial performance between the beginning of the Industrial Revolution and the First World War, particularly on the profitability and financial reporting of the canal and railway industries.

 

The research culture within the Group is enhanced by hosting presentations by leading academics in the seminar programme; participation in international networks through conferences and affiliation with international institutions; creating strong links with practitioner communities and the participation of the growing number of PhD scholars in accounting-related research SBM.

Members of the Group engage with the research community by serving on Editorial Boards and acting as ad hoc reviewers for the mainstream and specialist accounting journals and by engaging with international institutions. Annita Florou serves on the Editorial Board of Contemporary Accounting Research and Accounting Horizons. She also serves as the Academic Advisor and member of the Research Advisory Board at the Institute of Chartered Accountants in England and Wales (ICAEW). Suki Sian serves on the Editorial Board of Accounting, Auditing and Accountability Journal and is a member of the Academy of Accounting Historians and the ICAEW. Colin Haslam has served on the Editorial Board of Accounting Forum. He is involved with and presented at number of external institutions about his research and how this might inform policy. Specifically work on carbon emissions and corporate risk to UNEP/WRI and Carbon Disclosure Project (CDP) in London. More recently this groups research on stress testing accounting standards at the European Parliament and European Institute for Law. In addition to working on possible policy proposals on tax reform and regulation of accounting standards setting.

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