Applied accounting and financial management

accountants looking at print outs and laptop

Applied accounting research

Explore our work in applied accounting, 1 of our 4 areas of research in Accounting

A strong accounting profession and effective management of financial resources are essential to financial stability and economic development. Globalisation and recent financial crises have further highlighted the importance of enhancing the quality of accounting practices.

Our Applied Accounting and Financial Management research aims to investigate the behaviours, actions and responses of both providers and users of accounting information. In doing so, our work sets out to improve standards across the accounting and financial management field, and to stimulate debate within it.

In this area, we aim to study problems and issues related to the implementation and application of high quality standards, codes and best practices. Furthermore, advances in information technology is another issue that affects the practices of accounting and financial management.

Our research covers the following key topics

Financial reporting and auditing
Big data accounting
Performance measurement
Capital market based research

Our research makes use of both quantitative and qualitative research methods – including content analysis, archival analysis, regressions, structural equation models, linguistic analysis, questionnaire, interviews and experiments.

Funding and collaborations

Recent research projects have been funded by major organisations, such as the Economic and Social Research Council (ESRC), the Qatar National Research Foundation (QNRF), The British Academy, The British Council, and the Food Standards Agency.

Much of our research is collaborative and cross-disciplinary in nature – and recent projects have seen us work in partnership with the University's School of Computing and School of Creative Technologies.

Projects

The potential effects of IFRS 17 on the transparency and financial stability of insurance companies: evidence from an emerging capital market – Tarek Abdelfattah received a research grant from King Saud University (Saudi Arabia), equivalent to £10,500, for this project.
UK-Russian Workshop on Current Issues in Corporate Reporting – Khaled Hussainey, Karen McBride and Roza Sagitova have won a fund of £48,412 from the British Council to organise a workshop at the University, from 1 June-31 December 2019
An economic model for the Cost of Food Crime – Lisa Jack, Adam Cox, Ansgar Wohlschegel (Economics and Finance) and Edward Smart (Technology) have won a tender of around £30,000 from the Food Standards Agency to carry out this project into food crime

Publication highlights

Changes in liquidity associated with removal of companies from the FTSE 100 index

International Journal of Managerial and Financial Accounting, Volume 11, Issue 1, 2019, p. 38, Aboud, A. & Karlsen, M.
The impact of corporate governance on risk disclosure: Jordanian evidence

Academy of Accounting and Financial Studies Journal, Volume 23, Issue 1, 2019, Alkurdi, A., Hussainey, K., Tahat, Y. and Aladwan, M.
The interplay between ideological resistance and management control: an Egyptian case study

Journal of Accounting in Emerging Economies, Volume 9, Issue 2, 2019, pages 208-236, Diab, A. & Aboud, A.
The determinants of financial, social and Sharia disclosure accountability for Islamic banks

Risk Governance and Control: Financial Markets & Institutions, Volume 8, Issue 3, 2018, pages 21–42, El-Halaby, S., Hussainey, K., Marie, M., & Mohsen, H.
The implications of central bank transparency for uncertainty and disagreement

Journal of International Money and Finance, Volume 90, 2019, pages 222-240, Jitmaneeroj, B., Lamla, M. J. & Wood, A.
The hype of risk-based management control: a phronetic approach

Risk Governance and Control: Financial Markets & Institutions, Volume 9, Issue 2, p. 18-33, 2019, Metwally, A. M., Ali, H., Diab, A. A. & Hussainey, K.
Helping auditors identify deception through psycholinguistics

Journal of Financial Crime, Volume 25, Issue 4, 2018, pages 1062-1076, Nicolaides, R., Trafford, R. & Craig, R.

Conferences

In 2017, we hosted the 5th European Research Conference, a prestigious gathering of experts in the field of Microfinance.

Discover our areas of expertise

Applied accounting and financial management is 1 of our 4 areas of expertise in our Accounting research area. Explore the others below.

Accounting history

We're studying the history of the accounting profession, and exploring how past generations faced down the major financial challenges of their time.

Forensic accounting, management control and governance

We're exploring how accounting can help organisations combat financial crime, deal with the challenges of new technologies and more effectively govern themselves – to the benefit of all.

Accounting education

Through our research, we're taking a closer look at how best to educate the next generation of accounting professionals around the world.