Accounting and Finance

Profile

Professor Mike Page - BA, MA(Cantab), PhD, FCA

Research Interests

- Turnbull report, internal audit and risk management
- Small and Medium Businesses
- Corporate Governance
- Conceptual Frameworks for Financial Reporting, metaphor and epistemic communities.

Doctoral Research Supervision

- Financial reporting in an emerging economy
- Corporate Governance and Performance.

Research Grants Awarded

• Corporate Governance and Performance 2005-2006 (ICAS)
• The Turnbull Report, Internal Control and Risk Management 2001-2002 (ICAS)
• Impact of Audit Regulation. M.J. Page and S. Fearnley. 1992-94 (ICAEW)
• Staffing Problems of Smaller Practitioners. M.J. Page. 1984-86 (ICAEW)
• Small Company Research. M.J. Page. 1980-84 (ICAEW)

Experience

1990 to date Professor of Accounting, University of Portsmouth
1987 - Visiting Lecturer, Australian National University, Canberra
1983-85 - On Secondment to ICAEW
1978-90 - Senior Lecturer, The University, Southampton
1976-78 - Lecturer, Accountancy Training College, Zambia
1971-76 - Audit Supervisor, Coopers Lybrand, London
1968 - Assistant Programmer, National Physical Laboratory

Selected Papers Presented and/or Published

• “The Search for a Conceptual Framework: Quest for a Holy Grail or Hunting a Snark?”, Accounting, Auditing and Accountability Journal, 18,4, 2005, pp.565-576.

• “Ethics, independence and the conservation of ambiguity” (with LF Spira), Business Ethics: A European Review, 14,3, 2005, pp.301-316.

• "Risk Management: The Reinvention Of Internal Control And The Changing Role Of Internal Audit" MJ Page (with L Spira) Accounting Auditing and Accountability Journal, 16,4 pp640-661, 2003.

• The Turnbull Report, Internal Control and Risk Management: the Developing Role of Internal Audit ICAS Research Report MJ Page (with L Spira, Institute of Chartered Accountants of Scotland, 2004

• The Conceptual Framework for Financial Reporting: Quest for a Holy Grail or Hunting a Snark? MJ Page, Accounting Auditing and Accountability Journal, forthcoming

• "Who steals my purse steals trash ...": reputation as a factor in establishing the value of non-executive directors and members of audit committees" MJ Page (with L Spira) International Journal of Management and Decision Making 1,1 pp14-27, 2000

• Any old irony: A Review of the ASB's Revised Draft Statement of Principles MJ Page (with M Mumford) British Accounting Review 32,1 pp. 127-130. 2000

• Any old irony: A Review of the ASB's Revised Draft Statement of Principles MJ Page (with M Mumford) British Accounting Review 32,1 pp. 127-130. 2000

• The Conceptual Underwear of Financial Reporting, MJ Page (with L Spira) Accounting Auditing and Accountability Journal, Vol. 12 No. 4 pp 489-501. 1999

• Trying Again: Proceedings of the ACCA conference on the ASB's Revised Draft Statement of Principles MJ Page (with M Mumford) ACCA, London, p193. 1999

• Introduction MJ Page (with M Mumford) in Mumford and Page (1999a), PP 5-12.

• Review of the Conference MJ Page (with M Mumford) in Mumford and Page (1999a), PP 151-172. 1999

• Reactions to the ASB's revised Draft Statement of Principles MJ Page in Mumford and Page (1999a), PP 173-180. 1999

• Small, but imperfectly formed, MJ Page (with R Murphy) Accountancy, January, p87. 1998

• Ethical Social and Environmental Accountability: Corporate Governance the Role for Accountants, MJ Page (with K Howard, C Ighodaro, R Roberts and J Turner) CIMA 71pp 1998

• The Auditor and the Smaller Company MJ Page in M. Sherer and S. Turley (ed) Current Issues in Auditing 3rd edn pp275-289, PCP, London. 1997

• A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified UK Chartered Accountants. Caroline Willett and Michael Page. British Accounting Review. June1996.

• Why the ASB Has Lost Its Bearings. M. Page and S. Fearnley. Accountancy, Vol:117, No:1232. pp94. April 1996.

• The Nut and the Sledgehammer, do the Means Justify the End? M. Page and S. Fearnley. Accountancy, Vol:115, No:1221. pp82. May 1995.

• Ethical Problems in Researching Irregular Practices by Junior Accountants. Caroline Willett and Michael Page. The Inter Disciplinary Approaches to Accounting Conference. January 1994.

• Corporate Physician, Heal Thyself. M. Page and S. Fearnley. Accountancy, Vol:113, No:1210, pp78. June 1994.

• Audit Regulation, Where Are We Now? M. Page and S. Fearnley. Accountancy, Vol:113, No:1207. pp81. March 1994.

• Audit Regulation in the UK: Some Preliminary Observations. M.J. Page and S. Fearnley. Journal of Financial Regulation and Compliance. Vol:2, No:2, pp125-132. 1994.

• A Survey of Time Budget Pressure and Irregular Auditing Practices Among Newly Qualified UK Chartered Accountants. Caroline Willett and Michael Page. BAA Conference, Strathclyde. April 1993.

• Monolithic System in Need of Drastic Reform. M. Page and S. Fearnley. Financial Times, Accountancy Column. 17-1-1993.

• Audit Regulation, One Year On. M. Page and S. Fearnley. Accountancy Vol:111, No:1193. pp59. January 1993.

• The Search for a Conceptual Framework for Financial Reporting: Good Stewardship or Dismal Engineering. Michael Page. Economics and Business Education. PP 4-9, 1,1 Spring 1992.

• Economic Determinants of Accounting Policy Choice: The Case of Current Cost Accounting in the UK. M.J. Page and K.W. Lemke. Journal of Accounting and Economics. No: 15,3. 1992.

• Turn Again, Professor Whittington. Michael Page. Accountancy, PP 30. February 1992.

• Counting the Cost of Audit Regulation. Michael Page and Stella Fearnley. Accountancy, Vol:109, No:1181. PP 21-22, January 1992.

• Financial Reporting: Good Stewardship or Dismal Engineering. Michael Page. Inaugural Lecture, Portsmouth Polytechnic. 1991.

• Now is the Time to be More Critical. Michael Page. Accountancy, PP 31, October 1991.

• Understanding Accounting in a Changing Environment. M. Page, A.G. Hopwood and W.S. Turley. PHI in association with ICAEW. 1990.

• Staffing and the Smaller Firm. M. Page, B.E. Elliott and N.S. Bristow. ICAEW Research Paper. Report of a Research Project Financed by the General Purposes and Finance Committee and Research Board of ICAEW. 1989.

• CCA: Sounds of Distant Gunfire: A Review Essay. Michael Page. British Accounting Review. 20, PP 219-296. 3 December 1988.

• The Auditor and the Smaller Company. Michael Page. Current Issues in Auditing. Editors: Kent, Sherer and Turley. Harper and Row. PP 208-219. 1985.

• Credit Policy and Inventory Control. M. Page, C.B. Chapman, S.C. Ward and D.F. Cooper. Journal of the Operational Research Society, No: 35.12, PP 1055-1065, 1984.

• Corporate Financial Reporting and the Small Independent Company. Michael Page. Accounting and Business Research, No: 55, PP 271-282. Summer 1984.

• Will a New Form of Incorporation Really Aid Small Businesses? Michael Page. Accountancy, PP 91-92, April 1982.

Books Published

- Management for Engineers. M. Page, CB Chapman and D.F. Cooper. Wiley 1987.
- Small Company Financial Reporting. M. Page, B.V. Carsberg, A.J. Sindall and I.D. Waring. Prentice-Hall International 1985.
- Current Cost Accounting: the benefits and the costs. Editors: M. Page and BV Carsberg, Prentice-Hall International 1984.
- The Price of Limited Liability: Accountability and Small Companies. Michael Page, Management Accountability and Corporate Governance, Editor: K. Midgley, Macmillan 1982.

Additional Information

Chair, British Accounting Association (2004 & 2005).
Chair, Committee of Heads of Accounting (From August 1997-2001).
Member, Accounting Standards Board Committee on Accounting for Smaller Entities.
At various time external examiner to PhD level for University of Lancaster, LSE, City, Kent, Oxford Brooks, Brighton, Kingston, Aberdeen, Stirling and Southampton.
Associate Editor, British Accounting Review.
Founding Member of Committee of of Faculty of Corporate Finance ICAEW (1994-1998) and at various times member of other ICAEW committees and working parties.