Lecturing, a PhD and supporting sub-postmasters

After starting as an unpaid Articled Clerk in Derby in the 1970s, alumna Dr Kay Linnell became a qualified Chartered Accountant, Chartered Arbitrator, and accredited Mediator specialising in financial investigation, fraud and tax enquiries. She has also acted as an expert witness in the Civil and Criminal Courts. 

Kay has enjoyed a stellar career having served as a Forensic Director for global accountancy and business advisory firm BDO, which boasts 1600 offices worldwide. She also held the position of Chief Investigating Accountant for the Board of Inland Revenue with HMRC. Kay's work has encompassed high-profile fraud cases, and she has been involved in the litigation process to support the sub-postmasters in the highly publicised Post Office scandal, which was dramatised in the ITV hit series "Mr Bates vs The Post Office". 

After lecturing MSc Forensic Accounting part-time at the University she has completed a PhD on how small and midsize enterprises (SMEs) protect themselves against fraud. She currently runs a successful practice, Kay Linnell and Co. which has thrived for over 36 years, handling forensic cases in criminal, civil, and family courts both in the UK and internationally.

Life as a clerk and degree significance

I began work as an Articled Clerk in a small firm of accountants in Derby in 1973 paying a £100 premium to be trained, with no salary for five years working five and a half days a week and studying in the evenings. Clerks were cheap and made accountancy practices very profitable. Although the hours were long and involved a lot of walking to work and studying hard the training was second to none and involved every aspect of accountancy, tax, tribunal, and client care. It was made clear to me that unless I had a degree I would not progress in the Civil Service. On my return to HMRC as a graduate, I was promoted to the Board of Inland Revenue’s Chief Investigating and Prosecuting Accountant and was made Head of the Accounting Profession – this was the ultimate job for me. 

Fraud

After qualifying and working for a Derby branch of the Pannell Fitzpatrick I moved to another small accountancy practice and was made a partner within eight months. It was there that I discovered fraud and a lifelong fascination was born. I assisted the police with a sports club investigation into missing takings. I was delighted they secured a conviction. 

Lecturing 

I was headhunted again by BDO and ran their forensic team through a liaison with the University of Portsmouth and started commissioning a Fraud Survey with Richard Trafford to gain empirical evidence of the level of fraud in the area and in particular its impact on SMEs.  I started further research into fraud after transferring my forensic practice to run from home on a self-employed basis. I was persuaded to start a part-time PhD and take on some part-time lecturing in MSc Forensic Accounting. I really enjoy meeting students from a wide range of backgrounds and experiences starting on their careers in fraud detection and prevention and discussing life as a forensic accountant.

Sub-postmasters support

My PhD studies took much longer than I had hoped because of other work commitments including becoming embroiled in the Post Office litigation to support the sub-postmasters. I assisted The Justice for Sub-postmaster Alliance (JFSA) in locating evidence, attending meetings with the legal team, and through the Mediation Working Group and High Court litigation obtaining judgments and redress for sub-postmasters.  Individually every sub-postmaster who asked has been given free accountancy, tax, and advice about finances, references, and settlements.

Course highlights 

I am so grateful for the support of Professor Lisa Jack and everyone in BAL for their support.  My study of the Wine & Spirits Trade Association industry was absolutely fascinating. It enabled me to begin to develop a new theory using pragmatic constructivism referring to theories by Eck and Durkheim.  I hope future students will continue to develop this theory and gather more empirical evidence to test it in the field.

Advice for students

My advice to other students is to decide what you want to do and then decide how you will get there after research.