School of Business

Accounting Accountability and Corporate Reporting

Lead: Dr Lucy Ferdous

This ULSB research group, Accounting, Accountability, and Corporate Reporting (AAC), promotes scholarship in the areas of governance, accountability, and corporate reporting across accounting disciplines. This research group is committed to advancing academic insight, supporting academic and professional scholarship, influencing policy, and improving professional and organizational practice. Through its rigorous research efforts, the group aims to contribute to the ongoing development of the accounting disciplines, ultimately benefiting academia, industry professionals, policymakers, and society as a whole.

The following activities should be undertaken to enhance the research capacity of the group's members:

  • Promote academic and professional scholarship and contribute to the development of new accounting knowledge.
  • Establish an internationally recognized research team to facilitate national and international research that influences policy and practice.
  • Collaborates with academia, industry professionals, policymakers, and other stakeholders.
  • Obtain external funding in collaboration with academic and professional accounting associations, other research centres, and academic institutions.

We have identified five core themes that represent the accounting discipline. These themes serve as the foundation for our research efforts and guide our scholarly pursuits, namely:

  1. Financial Accounting, Auditing, and Corporate Reporting;
  2. Management Accounting;
  3. Accountability and Governance;
  4. Sustainability, Climate Change, and Reporting;
  5. Accounting Education, Learning, Teaching, and Pedagogy.


Selected publications

Coyle, H and Ferry, L. (2022) Financial resilience! - A comparative study of three district councils in England, Financial Accountability & Management. Article DOI: 10.1111/faam.12344.

Ferdous, L.T., Ahmed, K., Henry, D. (2023), An Empirical Investigation of the Effect of Powerful CFOs on Disclosure Quality, ABACUS, 59(2), 606-649.

Ferdous, L.T., Kamal, K.M.M., Ahsan, A., Hong Thuy Hoang, N., Samaduzzaman, M. (2022) An Early Warning System for Currency Crises in Emerging Countries. Journal of Risk and Financial Manag, 15 (4), 167.

Ferdous, L. T., Withanalage, N. P., Zaman, A. A. Q. (2021). Review of short-run performance of initial public offerings in Australia. Corporate Ownership & Control, 18(2), 188-200.

Mia, P., Rana, T., Ferdous, L.T., (2021) “Government reform, regulatory change and carbon disclosure: Evidence from Australia, Sustainability, 13 (23), 1-17

Chortareas, G., Noikokyris, E. and Rakeeb, F. (2021). Investment, firm-specific uncertainty, and market power in South Africa, Economic Modelling, 96, 389-395.

Yang, M. (2023), Innovation and annual report readability (under review Research Policy)

Yang, M. (2023), Innovation and dividend smoothing, Working Paper (under review Research Policy)

Tauringana, V., Tingbani, I., Okafor, G., & Sha'ven, W. B. (2021). Terrorism and global business performance. International Journal of Finance & Economics, 26(4), 5636-5658.

Pan, B., Yang, J. (2023) China’s Competition and Corporate Innovation: IPRs protection and finance, Working Paper.

Pan, B., Yang, J.; Chen, C. (2023) Green innovation and corporate pollution externalities in China. Working Paper.

Ferdous, L.T., Yeboah, R., Zhou, Y. (2023), Climate Risk and Accounting Conservatism, Working Paper.

Wunman, I., Ferdous, L.T. (2023). Sustainability Performance and Digitalisation, International Journal of Entrepreneurial Behavior & Research (under review)

Ahinful, G. S., Tauringana, V., Essuman, D., Boakye, J. D., & Sha'ven, W. B. (2022). Stakeholders pressure, SMEs characteristics and environmental management in Ghana. Journal of Small Business & Entrepreneurship, 34(3), 241-268.

Sha’ven, W.B., Tsamenyi, M., Rowbottom, N. and Malagila, J. (2023) ‘Changes in accountability practices in a micro finance institution: An institutional entrepreneurship perspective’, Working Paper.

Damoah, I. S., Sha'ven, W.B., Tauringana, V.,& Tingbani, I. (2018). Working capital management and financial performance of UK listed firms: a contingency approach. International Journal of Banking, Accounting and Finance, 11(2), 173. doi: 10.1504/ijbaaf.2020.10028048

Akanga, F., Sha'ven, W.B., & Tauringana, V.(2020). An empirical investigation into the risk management strategies of MFIs in Cameroon. African Journal of Accounting, Auditing and Finance.

Ferdous, L. T. (2019), Capital Structure Theories in Finance Research: A Historical Review, Australian Finance & Banking Review, 3(1), 11-19.

Ferdous, L. T. (2019), Behavioural Implications of Budget Preparation: A Review and Future Research Context, International Journal of Accounting & Finance Review, 4(1), 24-28.

Published Book Chapter

Ferdous, L. T., Singh, C (2022), A Picture Is Worth a Thousand Words: Audit Efficiency and Risk Management Through Data Visualization., Handbook of Big Data and Analytics in Accounting and Auditing. Springer Singapore Verlag, DOI 10.1007/978-981-19-4460-4_2.

Coyle, H.  (2018) Why do we need to measure performance? A local government perspective.  Chapter 8 in Contemporary Issues in Accounting, edited by Conway and Byrne.  Palgrave MacMillan.


We are looking to hold the following activities to facilitate research development:

  • Accounting Education Seminars, 2024.
  • Networking Event, 2024.
  • Professional Accounting Bodies, BAFA, EAA, BAM, BA events, 2024.
  • Invited Renowned Speakers, 2024.


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