Applied accounting research
Explore our research into applied 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 British Academy, Financial Reporting Council, British Council, Economic History Society bursary, Food Standards Agency and the UK Innovate.
Much of our research is collaborative and cross-disciplinary in nature – recent projects have seen us work in partnership with the University's Faculty of Creative and Cultural Industries, Faculty of Humanities and Social Sciences and the Faculty of Science and Health.
Projects
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Being a representative: Exploring Equality, Diversity and Inclusion in board representation in large UK companies
Karen McBride. The fund is received from the British Academy.
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Country by Country Reporting and Tax avoidance: UK evidence
Ahmed Aboud (PI) has won a fund of £3,060 from the British Academy to empirically examine the impact of country-by-country reporting on tax avoidance for the British companies.
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Institutional Mechanisms and Climate Change Risk Reporting
Khaldoon Albitar (PI) and Ali Gerged (De Montfort University) have won a fund of £5,986.00 from the British Academy (The BA/Leverhulme Small Research Grants) to explore the effect of country-level characteristics on Climate Change Risk Reporting.
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Remuneration Research Project
Ahmed Aboud, Tarek Abdelfattah, Khaled Hussainey, and Karen McBride (PI) won a fund of £40,529 from the Financial Reporting Council (FRC) to explore changes in remuneration reporting following the UK corporate governance code 2018.
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The impacts of political connections on new business ventures
Konstantinos Kallias, Hang Pham (University of Essex) and (St Andrews University) have won a fund of £9,714 from the British Academy (The BA/Leverhulme Small Research Grants) to explore the impact of political connections on new business ventures.
Publication highlights
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Board gender diversity and ESG decoupling: does religiosity matter?
Eliwa, Y., Aboud, A., Saleh, A. (2023) "Board gender diversity and ESG decoupling: does religiosity matter?", Business Strategy and the Environment
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Sustainable strategic investment decision-making practices in UK companies: the influence of governance mechanisms on synergy between Industry 4.0 and circular economy
Alkaraan, F., Elmarzouky, M., Hussainey, K., Venkatesh, V.G. (2023) "Sustainable strategic investment decision-making practices in UK companies: the influence of governance mechanisms on synergy between Industry 4.0 and circular economy", Technological Forecasting and Social Change
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Corporate commitment to climate change: the effect of eco-innovation and climate governance
Albitar, K., Al-Shaer, H., Liu, Y. (2023) "Corporate commitment to climate change: the effect of eco-innovation and climate governance", Research Policy
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CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence
Al-Shaer, H., Albitar, K., Liu, J. (2022) "CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence", Review of Quantitative Finance and Accounting
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An examination of corporate environmental goals disclosure, sustainability performance and firm value - an Egyptian evidence
Aboud, A., Helfaya, A., Amin, E. (2022) "An examination of corporate environmental goals disclosure, sustainability performance and firm value - an Egyptian evidence", Journal of International Accounting, Auditing and Taxation
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Are financial derivatives related to intra-entities' tax aggressiveness? UK Evidence
Boussaidi, A., Chkir, I., Hussainey, K., Hamed-Sidhom, M. (2022) "Are financial derivatives related to intra-entities' tax aggressiveness? UK Evidence", European Financial Management
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A systematic literature review on risk disclosure research: state-of-the-art and future research agenda
Ibrahim, A., Hussainey, K., Nawaz, T., Ntim, C., Elamer, A. A. (2022) "A systematic literature review on risk disclosure research: state-of-the-art and future research agenda", International Review of Financial Analysis
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Does sound lending infrastructure foster better financial reporting quality of SMEs?
Huang, X., Wang, X., Han, L., Laker, B. (2022) "Does sound lending infrastructure foster better financial reporting quality of SMEs?", The European Journal of Finance
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Business environmental innovation and CO2 emissions: The moderating role of environmental governance
Albitar, K., Borgi, H., Khan, M., Zahra, A., (2022) "Business environmental innovation and CO2 emissions: The moderating role of environmental governance", Business Strategy and the Environment
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Subordinate executives’ horizon and firm policies
Meckhaimer, M., Annan Abakah, A., Ibrahim, A., Hussainey, K. (2022) "Subordinate executives’ horizon and firm policies", Journal of Corporate Finance
Conferences
- In 2017, we hosted the 5th European Research Conference, a prestigious gathering of experts in the field of Microfinance.
- In September 2022, the Accounting History Journal and the University of Portsmouth hosted The 11th Accounting History International Conference, a bi-annual event which brings together accounting history researchers from all over the world.
Our members
Dr Ahmed Aboud
Dr Khaldoon Albitar
Media ready expert
Dr Imam Arafat
Media ready expert
Professor Khaled Hussainey
Dr Awad Ibrahim
Professor Lisa Jack
Dr Konstantinos Kallias
Professor Jia Liu
Media ready expert
Dr Karen McBride
Ms Rebecca Nicolaides
Media ready expert
Dr Roza Sagitova
Dr Dan Shen
Dr Xiaodong Wang
Discover our areas of expertise
Applied accounting and financial management is one of our four areas of expertise in our Accounting research area. Explore the others below.
Accounting history
We're exploring the past of accountancy, through archives and historical documentation, to learn about the issues experienced by previous generations. Explore our accounting history research.
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.
Interested in a PhD in Accounting?
Browse our postgraduate research degrees – including PhDs and MPhils – at our Accounting postgraduate research degrees page.