Essex Accounting Centre (EAC)

We are at the leading-edge of national and international research into the specific accounting problems currently faced in emerging economies.

Working alongside the British Accounting Association special interest group Accounting in Emerging Economies, we emphasise the distinctiveness of conditions facing these nations and the need for solutions which do not simply emulate those of industrialised countries.

This broad area includes research into:

• management accounting practices
• accounting information systems and performance measurement
• management in the public sector in the UK and elsewhere
• social accounting and accountability issues within religious and voluntary organisations
• the cultural-political role of accounting language and rhetoric

We study the interactions between regulation - be it from the stock market, the profession or the law - and accounting and accountancy. We explore the following:

• financial accounting - research that examines the role of accounting in providing information for investors and other participants of the capital market
• capital market based accounting - an area that integrates closely with finance
• corporate governance - examining the way firms are governed, both in terms of how this impacts a firm’s performance and shareholders and the way it affects society at large
• auditing - exploring the relationship between auditors and accounting, focusing on audit quality and innovations in the audit process

We explore a wide range of issues in CSR theory and practice, both in the UK and internationally. We aim to contribute to the current understanding of CSR from multidisciplinary and global perspectives and inform public policy. We study contemporary corporate practices (at both micro and macro level) and examine their implications for society.

• Shahzad Uddin receives a prestigious award from the Labor and Employment Relations Association for his paper exposing workplace bullying in Bangladesh.
• Essex Accounting Centre recently collaborated with Colchester Council on a new Blue-and-Green Infrastructure Strategy for Colchester Borough, read the Final Report (.pdf) and the Executive Summary (.pdf).

• 24 January - Firm risk and IFRS S2 climate change related disclosures - Dr. Diogenis Baboukardos, Athens University of Economics and Business
• 7 Feb - Exploring the accountability and performance of the Nigerian Correctional Service: A multi-stakeholder perspective - Prof. Amanze Ejiogu, Dr. Mercy Denedo and Dr. Egbon Osamuyimen, Sheffield Hallam University, Dhuram University and EBS
• 21 Feb - Workplace bullying, emotional abuse and harassment research: Time to pause, ponder and practice? - Prof. Premilla D'Cruz, Indian Institute of Management Ahmedabad
• 28 Feb - Reinventing Auditing: Auditing at a Distance at the European Court of Auditors - Prof. Giuseppe Grossi & Associate Prof. Veronika Vakulenko, Kristianstad University and Nord University Business School
• 6 March - Rethinking Accountability to Animals - Prof. Eija Vinnari, Tampere University
• 13 March - Stock Market Manipulation and Corporate Venture Capital Investments - Prof. Douglas Cumming, Florida Atlantic University
• 20 March - Accounting for Values in Modern Slavery Survivor Care: An Ethnographic Study of the Development of, and Interplay between, Outcomes and Indicators - Dr. Andrea Mennicken, London School of Economics and Political Science
• 17 April - Lost in Translation and Institutional Voids: A Case of Implementing EU Accounting Law in Sweden - Prof. Jim Haslam, Durham University
• 1 May - Accounting for Grand Challenges: The Case of Modern Slavery - Prof. Charles Cho, York University
• 15 May - Corporate Integrity Culture and Climate Change Exposure - Dr. Faizul Haque, University of Southampton
• 22 May - Accounting for Time: The Environmental Crisis and the Crisis of Corporate (In)Action - Prof. Helen Tregidga, Royal Holloway, University of London
• 29 May - How has the UK government responded to financial, service, and corporate failings in local authorities - Prof. Peter Murphy, Nottingham Trent University
• 5 June - Accountants' and Auditors’ Perspectives on Changes in Sustainability Reporting Landscape in the European Union: insights from the Polish setting - Dr. Joanna Krasodomska, Krakow University of Economics
• 12 June - Public auditing in the delegated sphere: Implications for governance - Dr. Tobias Polzer, WU Vienna
• 16 October - Redefining Success in Accounting Education Reform: Transformational insights from teaching Accounting as a language - Dr. Matthew Sorola, Toulouse Business School, Toulouse
• 30 October - The coexistence of social media and dyadic accountability layers and their different temporalities - Prof. André Aquino, University of Sao Paulo
• 13 November - Migrant Masculinities of Kafala Workers - Dr. Ghazal Mir Zulfiqar, Lahore University of Management Sciences, LUMS
• 20 November - Accountability Sensemaking in Fire and Rescue Services - Prof. Sarah Lauwo, Aberdeen Business School, Robert Gordon University
• 4 December - Strategically Small Firms and the Real Effects of Public Grants in a Crisis - Prof. Amedeo Pugliese, University of Padua
• 11 December - The Structure of Twitter Cashtag Networks and Market Reaction to Earnings News - Prof. Gregory Saxton, Schulich School of Business, York University

Brownbag Sessions 2024

• 21 February -Zeeshan Mahmood
• 28 February – Hao Lan
• 6 March – Pawan and Thiago
• 20 March - John Azure
• 1 May - Jacob Agyemang and Erik Jacobi
• 15 May - Fitra Roman Cahaya
• 29 May - Oyewo, Babajide M
• 16 October - Joshua Obeng-Nyarko
• 6 November -Silvia Gaia
• 11 December - Maria Ishaque

• 25 January - Do Green Investors Advance Green Innovation? Evidence from China - Prof. Michel Magnan, Concordia University
• 8 February - Public Financial Management and Gender - Gillian Fawcett, Co-founder of Public Finance by Women
• 17 March - Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings? - Dr. Daniela Argento, Kristianstad University
• 22 March - Accountability and behavior in public administration - Prof. Thomas Schillemans, Utrecht University School of Governance
• 17 May - Multi-capital accounting for planetary boundaries and social foundations - Prof. Delphine Gibassier, Audencia Business School
• 31 May - Swimming in the Shark Tank: Charisma and Angel Investors - Prof. Vicky Kiosse, University of Exeter
• 5 October - Anti-sweatshop campaign images and supply chain traceability: a study of global fashion retailers - Prof. Chris Van Staden, Auckland University of Technology
• 18 October - Cemeteries after Death: Accounting and Accountability for an Ethics of Survivance - Dr. Daniela Pianezzi, University of Verona
• 1 November - Digitalization Tensions in the Management Accounting Profession: Boundary Work Responses and Their Consequences - Dr. Claudio Wanderley, Federal University of Pernambuco
• 6 December - Business Strategy and Environmental, Social, and Governance (ESG) Performance: Do Firms’ Strategy Typology Matter? - Dr. Yinka Moses, Victoria University of Wellington
• 13 December - Flexible Fathers and Precarious Mothers: The Interlocking of Gender and Migrant Status - Dr. Anna Carreri, University of Verona

Brownbag Sessions 2023

• 1 March - Shahidul Islam
• 8 March - Philippe Lassou
• 24 May - Shahzad Uddin
• 14 June - Bedanand Upadhaya
• 21 June - André Lino
• 1 November -Ricardo Malagueno de Santana
• 15 November - Fitra Roman Cahaya and Abdullahi Ishola
• 22 November - John Malagila
• 29 November - Chao She and Silvia Gaia
• 6 December - Henry Agyei-Boapeah
• 13 December - Chaminda Wijethilake

• 26 January - Acquisitions and Technology Value Revision - Dr. Ning Gao, University of Manchester
• 2 February - Heroism and/as injurious speech: Recognition, precarity and inequality in health and social care work - Prof. Melissa Tyler, EBS
• 9 February - Geopolitical Risk and Analyst Behaviour - Prof Dimitrios Gounopoulos, University of Bath
• 23 February - The Gendered Nature of Valuation: Valuing Life in the Titanic Compensation Claims Process - Prof. Ingrid Jeacle, University of Edinburgh Business School
• 9 March - The Mobilization of Noncooperative Spaces: Reflections from Rohingya Refugee Camps - Dr. Rashedur Chowdhury, University of Southampton
• 16 March - Measuring and comparing sustainability performance: the fabric of a fiction - Prof Olivier Boiral, Laval University
• 4 May - Blast from the Past: Directors' Bankruptcy Experience and Financial Reporting Quality - Prof. Beatriz García Osma, Universidad Carlos III de Madrid
• 25 May - Are Normalised Greenhouse Gas disclosures usable? The Case of Water and Sewerage Companies in England and Wales – Prof. Ian Thomson, University of Birmingham, UK
• 8 June - Teaching & learning strategic management accounting as a social science - Prof. Chandana Alawattage, University of Glasgow
• 19 October - It’s 2022: What is accounting today? Redefining accounting for tomorrow - Prof. Garry Carnegie, RMIT University
• 26 October - Sustainability Accounting and Integrated Reporting: An overview of current developments and the identification of research opportunities - Prof. Charl de Villiers, University of Auckland
• 2 November - The State of Ohio’s Auditors, the Enumeration of Population, and the Project of Eugenics - Prof. Vaughan Radcliffe, Ivey Business School
• 9 November 2022 - Connected Directors' Trading in Close Periods - Dr. Yang Zhao, University of Liverpool
• 7 December - Translation of Sustainable Development Goals (SDGs) at the organisational level - Prof. Ataur Belal, University of Birmingham
• 9 December - Cultural Factors influence on Sustainable Development Goals (SDGs) reporting in Poland - Prof. Magdalena Kowalczyk and Dr. Małgorzata Czerny, Poznań University of Economics and Business
• 14 December - The fate of accounting for public governance development - Prof. Giuseppe Grossi, Nord University, Kristianstad University and Kozminski University

• 21 January - The Logic of Institutional Logics - Dr Carlos Rafael Aviña Vazquez, Panamerican University (Universidad Panamericana)
• 27 January - Essence Taxonomy of Brazilian family businesses and governance strategy implications - Professor Fabio Frezatti, Professor in Accounting, University of São Paulo, Brazil.
• 17 February - Impact of Financial Inclusion in Low and Middle Income Countries: Evidence and Takeaways from a Systemic Review of Reviews  - Dr Philip Mader, Research Fellow, Institute of Development Studies (IDS), Brighton, UK.
• 10 February -The Politics of Performance Measurements  - Professor Wouter Van Dooren, Professor of Public Administration, University of Antwerp, Belgium.
• 24 February - Competing Logics in a Hybrid Organisation: ICT service provision in the Italian health care sector - Dr Laura Maran, Associate Professor in Management Accounting, RMIT University, Australia.
• 3 March -  The Effects of Institutional and Organisational Factors on Sustainable Development Goals (SDGs) Reporting - Professor Nava Subramaniam, Professor of Accounting, RMIT University, Australia.
• 5 May - Fragile Assets: Street Gangs and the Extortion Business - Prof. Dean Neu, York University
• 19 May - How arts hybridise with efficiency: the case of an Italian governmental agency - Prof. Michela Arnaboldi and Eleonora Carloni, Politecnico di Milano
• 26 May - Scrutinizing Practice Variation: The Balanced Scorecard in a Brazilian Electricity Company - Associate Prof. Claudio Wanderley, the Federal University of Pernambuco
• 2 June - Inquiries into the Mystery of Value: Accounting for the 'common good' at the Istituto per la Ricostruzione Industriale (IRI) (1948-1973) - Prof. Paolo Quattrone, University of Manchester
• 20 October – Political Economies of Energy Transition: Wind and Solar Power in Brazil and South Africa - Prof. Kathryn Hochstetler, London School of Economics and Political Science
• 3 November - Organisational Management of Institutional Complexity: The Emergence of Sustainability Reporting in a Chinese State-owned Enterprise – Prof. Massimo Contrafatto, University of Bergamo and Dr Teng (Taylor) Li, University of Newcastle
• 10 November - Global Capitalism, Institutions, and Precarious Work in Eastern and Western Societies: The Past, the Present, and the Future - Prof. Arne Kalleberg, University of North Carolina
• 17 November - On the production of counter accounts from the inside: how cashiers collectively deviate from gendered norms at work – Prof.  Claire Dambrin, co-authored with Dr Nathalie Clavijo, Toulouse Business School
• 8 December - Value for money as institutional object—rethinking the materiality of accounting - Prof. Thomas Ahrens, United Arab Emirates University

• 15 January - Voluntary Disclosure of Corporate Political Spending and the Cost of Debt: Evidence from the Public Debt Market - Profess Yannis Tsalavoutas, Professor of Accounting and Finance, University of Glasgow, UK
• 18 February - Voluntary Disclosure of Corporate Political Spending and the Cost of Debt: Evidence from the Public Debt Market - Professor Yannis Tsalavoutas, Professor of Accounting and Finance, University of Glasgow, UK
• 19 February - Results, Results, Results: Can Outcome Budgeting Deliver? - Emeritus Professor Irvine Lapsley (University of Edinburgh, UK)
• 26 February - The Dynamics of Charity Regulation Amidst Declining Public Trust and Confidence- Professor Carolyn Cordery, Professor of Charity Accounting and Accountability at Aston University.
• 3 June - Auditors' Selection of Algorithmic Negotiation Strategies: artificial intelligence approach to ethical decision-making process- Professor Waymond Rodgers, University of Texas
• 4 November - Framing the Use of Performance Measurement in Universities: The more you know, the less you dare – Professor Mariannunziata Liguori, Professor of Management Accounting, Queen’s University, Belfast.
• 2 December - Unveiling a postcolonial neoliberalism: Hybridised controls and emancipatory potentials for tea-plucking women in Sri Lanka - Professor Danture Wickramasinghe, Professor of Management Accounting, University of Glasgow, UK.
• 9 December - Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda - Professor Ven Tauringana, Professor of Accounting, University of Southampton, UK

• 27 February - You, Her and Me: Exploring the Dynamics of Accounting Regulatory Space Alignment in a Transnational Setting - Dr Javed Siddiqui, University of Manchester
• 6 March - The Capitalisation Gap: A Challenge to the Conceptual Framework in a Culture of Prudence - Professor Richard Slack from Durham University
• 13 March - Ignorance Studies and The New Politics of Wealth Distribution - Dr Linsey McGoey, Reader in Department of Sociology and Criminology, University of Essex
• 8 May - Chartered Accountant CEOs and Tax Avoidance: Does it Matter?- Phillip de Jager, Associate Professor, University of Cape Town
• 6 June - Connecting Book Rate of Return to Risk and Return: The Information Conveyed by Conservative Accounting - Professor Stephen H. Penman
• 12 June - Accounting and Accountability in the Anthropocene - Professor Jan Bebbington, Professor of Accounting and Sustainable Development, (University of Birmingham)
• 19 June - CSR Performance Proxies in Large-Sample Studies: Umbrella Advocates, Construct, Clarity, and the Validity Police - Professor Giovanna Michelon, Professor of Accounting and Director of Research (Accounting), University of Exeter
• 2 October - Audit Committee Factors - Dr Subadar Agathee
• 25 October - A profile of researching the office: scientific management, efficiency, accountability and accounting - Professor Lee D. Parker (RMIT University, Australia)
• 13 November -  Whistle blowers Counteracting Institutional Corruption - Professor Marianna Fotaki (University of Warwick, UK)
• 20 November - The Downside of Idiosyncratic Risk and Non-Financial Information - Professor Frank Schiemann, School of Economics and Social Sciences, University of Hamburg

• 21 November - Global-local partnerships for development: Analysing the needs of international organisations in Myanmar - Professor Isabella Nolte, Berlin School of Economics and Law
• 17 October - CSR disclosure, board characteristics and country-level culture - Professor Ana Marques, UEA
• 28-29 June - Accounting and Accountability in Emerging Economies (AAEE) Conference 2018
• 13 June - Accountability in Collaborative Governance - Dr Christine Kenney, senior researcher and Māori sociologist at the IRDR International Centre of Research Excellence in Community Resilience
• 6 June - State investments and human rights? The case of the Norwegian Government Pension Fund Global - Professor Ken McPhail, University of Manchester
• 25 April - Multinational tax avoidance: is it all about profit shifting? - Dr Christof Beuselinck, IÉSEG School of Management, France

• 21 June - Adventure and Multiple Organisational Accountabilities in a Danish Slave Trading Company in the Early 18th Century Gold Coast - Professor Gloria Agyemang, Royal Holloway
• 14 June - Accounting Quality Effects of Imposing Quotas on Boards of Directors - Juan Manuel Garcia Lara, Universidad Carlos III de Madrid
• 31 May - Accounting and the Rhetoric of Material Objects: The Founder's Building at Royal Holloway, 1887-1897 - Professor Christopher Napier, Royal Holloway
• 3 May - Intertextuality and Discursive Framing in Private and Public Communication After the Fukushima Disaster - Dr Doris Merkl-Davies, Bangor University
• 22 March - The Perceived Usefulness of Financial Accounting Information - Professor Mark Clatworthy, University of Bristol
• 14 March - Using the Press and Social Media to Tackle the REF - EBS Impact Academy event
• 8 March - Dollarising Extreme Poverty - Dr Palash Kamruzzaman, University of South Wales
• 1 March - Mediating Materiality and Tax Risk in Tax Disclosures - Professor Kevin Holland, Cardiff University
• 15 February - Professor Marc Goergen, Cardiff University
• 8 February - The Corporate Governance–Executive Pay Nexus - Professor Collins Ntim, University of Southampton
• 25 Jan - Moving the Conceptual Framework Forward: Accounting for Uncertainty - Professor Richard Barker, University of Oxford

• 7 December - New Public Management and Participatory Budgeting in a Vertical Society - Professor Shahzad Uddin, Essex Business School
• 16 November - Does Firm-Specific Stock Price Crash Risk Lead to a Stimulation or Distortion of Market Information Efficiency - Professor Eduard Lee, University of Manchester
• 9 November - Institutional Investment Horizons and Labour Investment Efficiency - Professor Konstantinos Stathopoulos, University of Manchester
• 26 October - Accountability In Migration Management: A Bourdieusian Perspective - Professor Giuseppe Grossi, Kristianstad University, and Dr Daniela Pianezzi, Scuola Superiore S. Anna di Pisa
• 29 September - Value Added as Part of Sustainability Reporting – Reporting on Distributional Fairness or Obfuscation? - Professor Chris van Staden, Auckland University of Technology
• 29 June - A Cross-National Investigation of Auditors’ Professional Skepticism Judgments - Dr Reggy Hooghiemstra, University of Groningen
• 8 June - Public Oversight Design and Audit Quality: Evidence from the EU - Annita Florou, Kings College London
• 1 June - Analyst Dividend Forecasts and Their Usefulness to Investors - Pawel Bilinski, Cass Business School
• 25 May - The Determinants and Use of Risk Disclosure Quality: Evidence from an Emerging Market - Lorenzo Neri, University of Greenwich
• 11 May - A Study of the Governance of Risk Management in UK Higher Education Institutions - Professor Teerooven Soobaroyen, Essex Business School
• 4 May - The Notion of Exploitation and Role of the State - Shaila Ahmed, Essex Business School
• 27 April - Managerial Discretion in Accruals and Informational Efficiency - David Windisch, University of Graz
• 21 April - To What Extent Do Gender Diverse Boards Enhance Corporate Social Performance? - Professor Claude Francoeur, HEC Montreal
• 20 April - Regulatory Impact Assessment and Accountability in the Context of Independent Regulation - Dr Anna Samsonova-Taddei, University of Manchester
• 16 March - Financial Expert CEOs and Earnings Management around Initial Public Offerings - Professor Dimitrios Gounopoulos, University of Newcastle
• 9 March - The Informativeness of Micro and Macro Information During Economic Crisis and Non-crisis Periods - Leonidas C. Doukakis, HEC Losanna
• 24 February - Environmental and Social Disclosures and Firm Financial Risk - Dr Amama Shaukat, Essex Business School
• 17 February - Exploring Accounting History: The Context of the Island of Cyprus - Professor Peter Clarke, University College of Dublin
• 3 February - What Happens when Internal Auditors Find that Managers Turn a Deaf Ear in Information System Projects? - Gerrit Sarens, University of Lauvain
• 27 January - Coverage termination due to resource constraints - Dr Anastasia Kopita, Essex Business School

• 9 December - The effect of financial leverage on real and accrual-based earnings management - Dr Seraina C. Anagnostopoulou, Athens University
• 8 December - Ensuring accountability in disaster risk management and reconstruction
• 25 November - Professor Trevor Hopper, University of Sussex
• 11 November - The role of accounting in self-regulated cooperation - Dr Per Forsberg, Örebro University
• 4 November - Gender imbalance in governing bodies of UK universities - Professor Michael Sherer and Dr Idlan Zakaria
• 21 October - Financial reporting standardisation for Islamic financial institutions - Dr Murniati Mukhlisin
• 10 June - Analyst following, financial development and impression management in graphical reporting - Prof Andrea Melis, University of Cagliari
• 3 June - A pragmatic constructivist perspective to management and accounting - Prof Hanne Norreklit and Prof Lennart Norreklit, Aarhus University, Denmark
• 27 May - The future(s) of accounting research - Prof Keith Hoskin
• 20 May - Benchmarking in public healthcare - Prof Jan Mouritsen, Copenhagen Business School
• 29 April - The corrosive effects of neoliberalism on the UK financial crises and auditing practices - Prof Prem Sikka
• 11 March - How investment potential is constructed by fund of funds - Dr Yeshi Nama, Kings College, London
• 4 March - Large-sample analysis of UK annual report narratives - Prof Steven Young, Lancaster University Management School
• 11 February - Local government budgeting - Prof Yuji Mori, University of Shizouka, Japan
• 4 February - Biodiversity reporting: evidence from local municipalities - Dr Silvia Gaia

• 10 December - Accounting and the governance of development partnerships - Dr David Twardowski, London School of Economics
• 3 December - How we now all are active learners and interactive teachers - Dr Ann-Christine Frandsen
• 26 November - Guarantees as the next big thing in government accounting - Prof Dr Ron Hodges and Prof Dr David Heald, University of Birmingham and University of Aberdeen
• 19 November - Week of PhD boards
• 29 October - A realist alternative for management accounting change and stability - Prof Dr Shahzad Uddin
• 22 October - Collective symbols, flexibility normalism and the interplay of risk and uncertainty - Prof Dr Silvia Jordan, University of Innsbruck
• 19 June - The techno-politics of the rise and fall of carbon markets - Yuval Millo, University of Leicester and Steffan Bohm
• 18 June - Internal conversation theory - Shaila Ahmed
• 11 June - The Jesuits’ account of conscience - Foucault’s missing link - Jose Bento da Silva
• 21 May - Public sector management accounting in less developed countries - Professor Jan Van Helden, University of Groningen, Netherlands
• 19 March - Toward a reframing of social accounting - Prof Rob Gray, University of St Andrews, Scotland
• 12 March - Mergers & acquisitions, accountants and economic efficiency - Prof Geoff Meeks, Judge Business School
• 12 February - Workshop: publication plans -Prof Prem Sikka
• 29 January - Governmentality and accounting for equality - Ms Ulrike Marx

• 11 December - The cultural political economy of electricity generation - Prof Will Seal, University of Loughborough
• 30 October - Accounting control and controlling accounting - Prof Jane Broadbent and Prof Richard Laughlin, Royal Holloway and King's College London
• 16 October - Pragmatism and social and environmental accounting research - Dr Max Baker, University of Sydney
• 5 June - Managerialism change in the Portuguese NHS - Professor Maria Major, ISCTE Business School
• 29 May - Trusting/distrusting international auditors' opinion - Professor Wayne Rodgers, University of Hull
• 22 May - The emergence of “new accounting history” - Professor Christopher Napier, Royal Holloway University
• 6 March - Exploring the website of the accounting profession
• 6 February - Are audit committees ‘paper tigers?’ - Dr Pik Liew