Recent papers by GAS members
2024
Alan Sangster. "The emergence of double entry bookkeeping". Economic History Review. Advance online publication. https://doi.org/10.1111/ehr.13358
Lucia D'Ambruoso. (Accepted/In press). "Opening decision spaces: a case study on the opportunities and constraints in the public health sector of Mpumalanga Province, South Africa". PloS ONE.
Thereza Sales de Aguiar. (Accepted/In press). "ChatGPT: Reflections from the UK higher education institutions, accountancy bodies and BIG4s" . Accounting Research Journal.
Thereza Sales de Aguiar, Haque, S., & McCann, L. "Mapping accounting literature on climate finance: Identifying research gaps and reflections on future research". Accounting Research Journal. Advance online publication. https://doi.org/10.1108/ARJ-06-2023-0162
Whitaker, J., Edem, I., Amoah, A. S., Dube, A., Lucia D'Ambruoso, Rickard, R. F., Leather, A. J. M., & Davies, J. "Understanding the health system utilisation and reasons for avoidable mortality after fatal injury within a Three-Delays framework in Karonga, Northern Malawi: a retrospective analysis of verbal autopsy data". BMJ Open, 14(4), Article e081652. https://doi.org/10.1136/bmjopen-2023-081652
Whitaker, J., & Lucia D'Ambruoso. (Accepted/In press). "Retrospective analysis of Verbal Autopsy data to understand health system utilisation and reasons for avoidable mortality after fatal injury within a three delays framework in Karonga, Northern Malawi". BMJ Open.
Lambert, V., & Audrey Paterson"Charities and Resilience: From Austerity to COVID-19". Financial Accountability & Management. https://doi.org/10.1111/faam.12387
Sakariyahu, R., Audrey Paterson, Chatzivgeri, E., & Lawal, R. "Chasing noise in the stock market: an inquiry into the dynamics of investor sentiment and asset pricing". Review of Quantitative Finance and Accounting, 62, 135-169. https://doi.org/10.1007/s11156-023-01214-8
Sherif, M., Elsharkawy, M., & Audrey Paterson. "Maze-Runners: Sentiment and Bank Deposit Growth: Evidence from the UK". Review of Behavioral Economics, 11(1), 123-150. https://doi.org/10.1561/105.00000182
2023
Alhawajreh, M. J., Audrey Paterson, & William Jackson. "Impact of hospital accreditation on quality improvement in healthcare: A systematic review". PloS ONE, 18(12), [e0294180]. https://doi.org/10.1371/journal.pone.0294180
Sakariyahu, R., Johan, S., Lawal, R., Audrey Paterson, & Chatzivgeri, E. "Dynamic connectedness between investors' sentiment and asset prices: A comparison between major markets in Europe and USA". Journal of International Financial Markets, Institutions and Money, 89, [101866]. https://doi.org/10.1016/j.intfin.2023.101866
Johan, S., Sakariyahu, R., Lawal, R., Audrey Paterson, & Ajide, F. M. "Does energy poverty moderate the impact of economic freedom on the quality of life in Africa? A panel quantile via moment approach". Finance Research Letters, 58(Part C), [104530]. https://doi.org/10.1016/j.frl.2023.104530
Nglaa Ahmad, Haque, S., & M. Azizul Islam. "Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective". Critical Perspectives On Accounting, [102677]. https://doi.org/10.1016/j.cpa.2023.102677
Lopatta, K., Tideman, S., Scheil, C., Naser Makarem "The Current State of Corporate Human Rights Disclosure of the Global Top 500 Business Enterprises: Measurement and determinants", Critical Perspectives on Accounting, Volume 96, 102512 https://doi.org/10.1016/j.cpa.2022.102512
Ghazwani, M. H., Mark Whittington & Diab, A. "The appearance of anti-corruption reporting in a developed market: UK evidence". Journal of Financial Reporting and Accounting https://doi.org/10.1108/JFRA-09-2022-0329
Ghazwani, M. H., Mark Whittington & Helfaya, A. "Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms". Sustainability (Switzerland). 15 (6), 5155 https://doi.org/10.3390/su15065155
Salem, R. I. A., Ghazwani, M., Gerged, A. M. & Mark Whittington. "Anti-corruption disclosure quality and earnings management in the United Kingdom: the role of audit quality". International Journal of Accounting and Information Management. 31, 3, p. 528-563. https://doi.org/10.1108/IJAIM-02-2023-0035
2022
Sakariyahu, R., Chatzivgeri, E., Audrey Paterson & Lawal, R. "The impact of government policy responses to the COVID-19 pandemic and BREXIT on the UK financial market: A behavioural perspective", British Journal of Management, Accepted In Press. https://doi.org/10.1111/1467-8551.12702
Gazzola, P., Audrey Paterson, Amelio, S,& Ferioli, M. "Certified B Corporations and Innovation: Crowdfunding as a tool for sustainability", Sustainability, 14, 16639, https://doi.org/10.3390/su142416639
Nglaa Ahmad, Haque, S. and M. Azizul Islam. "Covid-19 and global clothing retailers' responsibility to vulnerable workers: NGO counter-rhetoric", Accounting, Auditing & Accountability Journal, vol. 35, no. 1, pp. 216-228, https://doi.org/10.1108/AAAJ-08-2020-4794
Rossi, R., Alan Sangster. Accounting and accountability practices in the obraje of San Ildefonso of Quito: An eighteenth century productive proto-capitalist model, Accounting History. https://doi.org/10.1177/10323732221105105
Alan Sangster, Santini, F. "Lost in translation: Pacioli's de computis et scripturis", Accounting History, vol. 27, no. 3, pp. 311-342 https://doi.org/10.1177/10323732221098443
Vasconcelos, A., Alan Sangster, Rodrigues, L. L. "Avoiding Whig interpretations in historical research: an illustrative case study", Accounting, Auditing and Accountability Journal, Vol. 35 No. 6, 1402-1430 https://doi.org/10.1108/AAAJ-10-2020-4977
Alan Sangster, "The Business Needs that Drove the Emergence of Double Entry: In Defense of Pacioli, again… It is Time to Remove Those Dark Glasses", Accounting Historians Journal, vol. 49, no. 1, 93-109 https://doi.org/10.2308/AAHJ-2021-022
Alan Sangster, "Venetian 15th Century bookkeeping as taught by Marino De Raphaeli". De Computis, Revista Española de Historia de la Contabilidad, 19(1), 53-70. http://dx.doi.org/10.26784/issn.1886-1881.19.1.7288
Guo, J., M. Azizul Islam, Jain, A. & van Staden, C. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions", British Accounting Review, Vol. 54, no. 1, https://doi.org/10.1016/j.bar.2021.101018
M. Azizul Islam, and Van Staden, C., "Modern Slavery Disclosure Regulation and Global Supply Chains: Insights from Stakeholder Narratives on the UK Modern Slavery Act", Journal of Business Ethics, 180, 455-479. https://doi.org/10.1007/s10551-021-04878-1
Naser Makarem, Liu, F. H., Chen, L., "Evidence that financing decisions contributed to the zero-earnings discontinuity", Review of Quantitative Finance and Accounting. https://doi.org/10.1007/s11156-022-01091-7
2021
Audrey Paterson, William Jackson & Haslam, J. "Critical Reflections of Accounting and Social Impact (Part I)". Critical Perspective on Accounting, Vol 79. https://doi.org/10.1016/j.cpa.2021.102341
Audrey Paterson, William Jackson & Haslam, J. "Critical Reflections of Accounting and Social Impact (Part II)". Critical Perspective on Accounting, Vol 80. https://doi.org/10.1016/j.cpa.2021.102342
Ogharanduku, B., William Jackson, Audrey Paterson, "Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria", Critical Perspectives On Accounting, vol. 79, 102245 https://doi.org/10.1016/j.cpa.2020.102245
Sakariyahu, R., Sherif, M., Audrey Paterson, Chatzivgeri, E. "Sentiment-Apt Investors and UK Sector Returns" International Journal of Finance & Economics, vol. 26, no. 3, pp. 3321-3351 https://doi.org/10.1002/ijfe.1964
M. Azizul Islam, Haque, S., Henderson, S., Semeen, H., Jones, M. "Corporate disclosures on Curbing Foreign Bribery and the UK Bribery Act 2012: Evidence from UK companies", Accounting, Auditing & Accountability Journal, 34 (8), 1851-1882. https://doi.org/10.1108/AAAJ-05-2019-4017
M. Azizul Islam, Cooper, B., Haque, S. & Jones M. "Moral versus pragmatic legitimacy and corporate anti-bribery disclosure: Evidence from Australia" Accounting Forum, Volume 46, 2022 - Issue 1 https://doi.org/10.1080/01559982.2021.1925037
M. Azizul Islam, Deegan, C. & Haque, S. "Corporate human rights performance and moral power: A study of retail MNCs' supply chains in Bangladesh", Critical Perspective on Accounting, 74, 102163 https://doi.org/10.1016/j.cpa.2020.102163
Alan Sangster. "Basil Yamey (1919-2020): A Reflection on His Contribution to Accounting History". Accounting Historians Journal, 48(1), 67-70. https://doi.org/10.2308/AAHJ-2020-024
Alan Sangster. “Accounting Education and Ethics in the 15th Century”. In Pinheiro, M. M. & Costa, A. J. Accounting Ethics Education, New York & London: Routledge, 3-30.
Alan Sangster. "The Life and Works of Luca Pacioli (1446/7-1517), Humanist Educator". Abacus, 57(1), 126-152. https://doi.org/10.1111/abac.12218
Thereza Sales de Aguiar, Haque, S., Bender, K., "Athena SWAN Gender Equality Plans and the Gendered Impact of COVID-19", Gender, Work and Organization, http://dx.doi.org/10.1111/gwao.12784
Thereza Sales de Aguiar. "Is the use of financial accounting fit for purpose? An exploration of the theoretical foundations, framework and practicalities?" Accounting Research Journal. Vol. 34, no. 4, pp. 412-428. https://doi.org/10.1108/ARJ-05-2020-0119
Thereza Sales de Aguiar and Bebbington, J. "Financial Accounting and the Natural Environment". Routledge Handbook of Environmental Accounting. Bebbington, J., Larrinaga, C., O'Dwyer, B., Thomson, I. (eds.). 1st edition. Routledge.
Jain, A., M. Azizul Islam and Keneley, M. "Social Contagion and the Institutionalisation of GRI-based Sustainability Reporting Practices", Meditari Accountancy Research, 09 Sep 2022, Vol. 30, Issue 5, pages 1291 - 1308. https://doi.org/10.1108/MEDAR-06-2020-0917
Semeen, H. S. and M. Azizul Islam, 'Social impact disclosures and symbolic power: Evidence from UK Fair Trade Organizations', Critical Perspective on Accounting, 79, 102182. https://doi.org/10.1016/j.cpa.2020.102182
Alhaddad, L. M., Mark Whittington & Gerged, A. M. Abnormal real activities, meeting earnings targets and firms' future operating performance: evidence from an emerging economy. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/JAEE-07-2020-0161
Mohamed Osman, Gallhofer, S., & Haslam, J. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt". Critical Perspectives on Accounting, 74, [102166]. https://doi.org/10.1016/j.cpa.2020.102166
Bazrafshan, A., Naser Makarem, Hesarzadeh, R. & Salman Abbood, W. "Managerial Ability, Earnings Quality and ISIS: Evidence from Iraq". International Journal of Emerging Markets. https://doi.org/10.1108/IJOEM-08-2020-1012
Chathurani Rathnayake & Kenneth Weir "Outcome-Based Control Systems and Accountability Dilemma in Foreign-Funded Development Projects". Hoque, Z. (Ed.).Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice (1st ed.). Routledge. https://doi.org/10.4324/9781003004103