Portsmouth Business School

Profile

Tony Hines  BSc, MSc, FCA

Before becoming an academic I trained to be a chartered accountant with one of the biggest global firms, Coopers & Lybrand, in Bristol.  Following qualification I wanted to view business from a different perspective so I joined a medium sized property development company as group accountant. 

I am an active researcher and have presented papers at numerous research conferences both in the UK and overseas.  As a consequence of my research activities I have been invited to present findings at influential regulatory bodies such as the Transnational Auditors’ Committee and Audit Quality Forum in London, and the Securities and Exchange Commission in Washington DC.

I also try to remain engaged with the accountancy profession.  For example in 2010 I sat on the ICAS Working Group for Non-Audit Services. My research has often involved interviews with senior people in the profession and this has helped to keep abreast of current developments and concerns.

Research Interests

My main research interests are in the broad area of the regulation of financial reporting and auditing.

 I was a member of the team which secured the largest research grant ever awarded by the ICAEW’s Charitable Trustees and this has funded most of my recent research.  The project conducts a wide ranging investigation into the impact of recent changes to the UK regulatory regime on preparers and auditors of listed companies.   In particular the role of the audit committee and audit committee chair (given enhanced responsibilities under revised regulatory arrangements) in auditor / company interactions on financial reporting and auditing are reviewed.

Another project investigated the role of the Financial Reporting Review Panel, the body responsible for enforcing UK accounting standards.

I have also reviewed the impact of introducing International Financial Reporting Standards in the UK on preparers, auditors and regulators.

Teaching

I mainly teach financial reporting and I currently co-ordinate Advanced Financial Accounting, the final year unit for accredited accounting pathways.

Publications