Outputs – Accounting & Finance | University of Stirling

Article

Price limits in futures markets: Effects on the price discovery process and volatility

Veld-Merkoulova YV (2003) Price limits in futures markets: Effects on the price discovery process and volatility. International Review of Financial Analysis, 12 (3), pp. 311-328. https://doi.org/10.1016/S1057-5219%2803%2900009-7

Article

Non-linear predictability of UK stock market returns

McMillan D (2003) Non-linear predictability of UK stock market returns. Oxford Bulletin of Economics and Statistics, 65 (5), pp. 557-573. https://doi.org/10.1111/j.1468-0084.2003.00061.x

Article

Auditing and Audit Firms in Germany Before 1931

Evans L (2003) Auditing and Audit Firms in Germany Before 1931. Accounting Historians Journal, 30 (2), pp. 29-65. http://umiss.lib.olemiss.edu:82/record=b1033192

Working Paper

And Then There Were Four: A Study of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment

Beattie V, Goodacre A & Fearnley S (2003) And Then There Were Four: A Study of UK Audit Market Concentration - Causes, Consequences and the Scope for Market Adjustment. University of Stirling, Department of Accounting, Finance & Law, Discussion Paper, 03/03. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=389544

Article

And then there were four: A study of UK audit market concentration - causes, consequences and the scope for market adjustment

Beattie V, Goodacre A & Fearnley S (2003) And then there were four: A study of UK audit market concentration - causes, consequences and the scope for market adjustment. Journal of Financial Regulation and Compliance, 11 (3), pp. 250-265. https://doi.org/10.1108/13581980310810561

Article

The Relevance of Financial Reporting: Further UK Evidence

Fraser I, Fletcher J & Quinn M (2003) The Relevance of Financial Reporting: Further UK Evidence. Irish Accounting Review, 10 (2), pp. 13-27.

Article

The use of analytical procedures by external auditors in Canada

Lin KZ & Fraser I (2003) The use of analytical procedures by external auditors in Canada. Journal of International Accounting, Auditing and Taxation, 12 (2), pp. 153-168. https://doi.org/10.1016/j.intaccaudtax.2003.08.002

Book Chapter

A Comparative Study of Stakeholder-oriented Social Models and Reports

Zhang J, Fraser I & Hill WY (2003) A Comparative Study of Stakeholder-oriented Social Models and Reports. In: Andriof J, Waddock S & Husted BaRS (eds.) Unfolding Stakeholder Thinking 2. Sheffield: Greenleaf Publishing, pp. 244-266. http://www.greenleaf-publishing.com/productdetail.kmod?productid=43

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 Article

'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 Article

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

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 Article

The Comfort Zone

Beattie V, Goodacre A, Pratt K & Stevenson J (2002) The Comfort Zone. Charity Finance. 07.2002, pp. 34-35.

Newspaper Article

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 Article

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.

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. University of Stirling, 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

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

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. University of Stirling, 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.

Outputs related to Accounting & Finance