Staff Profile

Louise Crawford is a Professor of Accounting and Research Community Lead (Accounting) at Newcastle University Business School. Louise moved into academia after training with KPMG to become a Chartered Accountant and is member of the Institute of Chartered Accountants of Scotland (ICAS). Before being appointed at Newcastle University, she held academic positions at Robert Gordon University, Dundee University, Abertay University and St. Andrews University. Currently Louise is a visiting professor at University of Bergamo. Louise serves on the ICAS Research Panel and has previously served on the ICAS Education Committee and is a member of the Extractive Industry Transparency Initiative (EITI) civil society network.

Louise is committed to teaching and research that raises the awareness of how accounting and accountability practice impacts on business and society. In particular, Louise’s research focus is on understanding the politics and power embedded in processes of setting standards of accounting for corporate and not-for-profit organisations, including standards for professional accounting and audit education. This is a fascinating area because it is the standard setters who have influence over deciding what is accounted for, to whom accountability is owed and by what means accountability information is disclosed. Ultimately this impacts on the nature and scope of decisions that can be, and are, made by users of accounting information; thus there is opportunity and potential in the process to  increase transparency, enable accountability and improve the socio-economic condition of those affected by the activities of reporting organisations. Louise’s research has influenced debates and created impact concerning international accounting standard setting and European transparency legislation, in the context of enhancing accounting’s social relevance.

Louise is dedicated to ensuring her research meets the dual demands of publication in field-specific high quality academic journals and impact on business and society. To this end, she has published in academic journals, books, professional monographs and civil society reports. She has also been invited to present her research findings and recommendations to UK and European accounting regulators, legislators and professional bodies. Louise’s recent academic publications can be found in Critical Perspectives on Accounting, Accounting Forum and Financial Accountability & Management. Recent professional monographs have been underpinned by funding from CCAB, ICAS and The Institute of Chartered Accountants in England and Wales. And recent civil society reports have been supported by Publish What You Pay.

Research

 

Professor Louise Crawford’s research has been underpinned by research awards from international accounting professional bodies and non-governmental campaigning organisations. These awards have generated impactful research informing debates and developments in accounting legislation and standards, and contributing to civil society campaigns for greater tax transparency of payments made to governments by extractive companies. Professor Crawford’s impactful research has been submitted in impact case studies to the UK Government’s Research Assessment Exercise. Examples of research awards and related engagement with business and society include:

 

Research Awards

 

Crawford, L and Haslam, J. Needs, wants and perceptions of investors in relation to corporate tax transparency disclosures.  PWYP Norway 2021, 153,000 Norwegian Krone

 

Chatzivgeri, E., Chew, L., Crawford, L., Gordon, M., Haslam, J.: Exploring the efficacy of the EU Accounting Directive Chapter 10 Reports on Payments to Government Regulations: Reflections for the EU. Publish What You Pay (PWYP), invitation to bid for funds. Notification of award 8th September 2017 - £16,850, for November 2017 to July 2018 

 

L. Crawford, G. Morgan, C. Cordery, and O. Breen: International financial reporting for the not-for-profit sector. CCAB: Research invitation to tender 7th June 2013. Grant awarded 7th August 2013 - £20,000 (2013/14) 

 

L. Crawford, C. Helliar, D. Power. IFRS8: An analysis of the impact of IFRS 8 compliance on the published financial statements of UK companies: an analysis of disclosures and an investigation of user, preparer and auditor perceptions. ICAS - £14,070 (2010/11)  

 

L. Crawford, C. Helliar, D. Power. IFRS8: Exploring stakeholder perceptions of the new standard and its EC endorsement process. The Institute of Chartered Accountants in England and Wales (ICAEW) - £3,750 (2008/09) 

 

L. Crawford, K. Falgi, C. Helliar, E Monk, C. Teodori, M.Veneziani, S. Wanyama. IAAER/ACCA International accounting education standards. IAAER/ACCA Grant Program for Research on International Accounting Education Standards - $25,000 (2008/10)  

 

L. Crawford, T. Dunne, G. Hannah & L. Stevenson. An exploration of Scottish charities’ governance and accountability. ICAS - £12,080 (2005/7) 

 

L. Crawford. Mechanisms and relationships that influence inclusion of active-learning in undergraduate accounting programmes.  The Carnegie Trust for the Universities of Scotland 

 

 

Research-based engagement with business and society

 

Institute of Chartered Accountants Research Panel - Charities Steering Group, 2021

 

Publish What You Pay NA & Europe Regional Conference, Invited Academic Contributor, July 2019, The Shard, London

 

Client Earth: Invited Speaker to meeting with campaigners and solicitors from UK, Liberia, Ghana, EU to discuss transparency reporting in the primary forestry sector, July 2019, London

 

Publish What You Pay Norway Roundtable: Is the EU and the Norwegian Oil, Gas and Mining Transparency Legislation Fit for Purpose? December 2018

 

Transparency International EU: Beating the Resource Curse: Is the EU Oil, Gas and Mining Transparency Legislation Fit for Purpose? European Parliament, October 2018

 

European Commission consultation, VVA, Ecorys & Deloitte: Invited contributor and presenter - Review of country-by-country reporting requirements for extractive and logging industries, September 2018, European Commission, Brussels.

 

ICAS/FRC Research Steering Group:  The skill and competency requirements of auditors in today's complex business environment, 2013-2016

 

Chartered Institute of Public Finance and Accountancy (CIPFA): Invited speaker - The International Not-For-Profit Reporting Seminar meeting of international standard setters, professional accounting institutes, researchers and NFP organisations, October 2015, London

 

CCAB (five members of UK accountancy profession – ICAEW, ACCA, CIPFA, ICAS and CAI): International Financial Reporting for the NPO sector, House of Commons, February 2014, London

 

Financial Reporting Council: Invited speaker - IFRS8 post-implementation review meeting for preparers and users of financial reports to assist FRC in formulating a response to the IASB’s post implementation review, October 2012, London

Teaching

 

Professor Louise Crawford, a Chartered Accountant and member of the Institute of Chartered Accountants of Scotland (ICAS), has over 20 years experience developing professionally accredited undergraduate and postgraduate courses, and teaching professional accounting topics, including auditing and taxation. Louise also has extensive experience in supervising research and professional dissertations, and teaching topics and methods relevant to her own research to undergraduate and postgraduate students. Her teaching draws from experience in practice at KPMG, her research, and ongoing high-level engagement with the accounting profession and tax-transparency campaigning organisations.

 

Professor Crawford co-authors the UK top selling textbook: The Audit Process: Principles, Practices and Cases and is lead author on the forthcoming edition, which covers regulatory and contemporary issues in audit, including auditor/auditing ethics and independence.

 

Professor Crawford’s expertise and engagement with professional accounting and professional accounting education is reflected in her past  and current PhD supervisions in the field of professional accounting education and audit practice.

• Baudot L, Kenneth G, Crawford L, Haslam J. A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues. Critical Perspectives on Accounting 2021, 74, 102279.
• Barghathi Y, Collison D, Crawford L. Earnings Management Ethics: Stakeholders’ Perceptions. In: Baker,CR, ed. Research on Professional Responsibility and Ethics in Accounting. Bingley: Emerald, 2021, pp.161-177.
• Helliar CV, Crawford L, Rocca L, Teodori C, Veneziani M. Permissionless and permissioned blockchain diffusion. International Journal of Information Management 2020, 54, 102136.
• Chatzivgeri E, Chew L, Crawford L, Gordon M, Hasslam J. Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical Perspectives on Accounting 2020, 67-68, 102074.
• Crawford L. Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting. Critical Perspectives on Accounting 2019, 63, 102017.
• Cordery CJ, Crawford L, Breen OB, Morgan GG. International practices, beliefs and values in not-for-profit financial reporting. Accounting Forum 2019, 43(1), 16-41.
• Gray L, Manson S, Crawford L. The Audit Process: Principles, Practice and Cases. Andover: Cengage Learning, 2019.
• Crawford L, Morgan GG, Cordery CJ. Accountability and not-for-profit organisations: Implications for developing international financial reporting standards. Financial Accountability and Management 2018, 34(2), 181-205.
• Barghathi Y, Collison D, Crawford L. Earnings management and audit quality: stakeholders’ perceptions. Journal of Management and Governance 2018, 22(3), 629-659.
• Breen OB, Cordery CJ, Crawford L, Morgan GG. Should NPOs Follow International Standards for Financial Reporting? A Multinational Study of Views. VOLUNTAS 2018, 29(6), 1330-1346.
• Barghathi Y, Collison D, Crawford L. Earnings management in Libyan commercial banks: Perceptions of stakeholders. International Journal of Accounting, Auditing and Performance Evaluation 2017, 13(2), 123-149.
• Chatzivigeri E, Chew L, Crawford L, Gordon M, Haslam J. Reports on Payments to Governments: A critical review of early developments and experiences. Aberdeen: Robert Gordon University, 2017.
• Chatzivigeri E, Chew L, Crawford L, Gordon M, Haslam J. Reports on Payments to Governments: A report on early developments and experiences. London: Publish What You Pay, 2017.
• Stevenson L, Crawford L, Ferguson J. Mind the gap! exploring academics' and professional practitioners' views of accounting knowledge. In: Orr K; Nutley S; Russell S; Bain R; Hacking B; Moran C, ed. Knowledge and Practice in Business and Organisations. London: Taylor and Francis Inc, 2016, pp.116-131.
• Crawford L. Moral Legitimacy: The Struggle Of Homeopathy in the NHS. Bioethics 2016, 30(2), 85-95.
• Crawford L, Helliar C, Power D. The temporal nature of legitimation: the case of IFRS8. Accounting in Europe 2016, 13(1), 43-64.
• Mardini GH, Crawford L, Power DM. Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8. Journal of Applied Accounting Research 2015, 16(1), 2-27.
• Gray I, Manson S, Crawford L. The Audit Process: Principles, Practice and Cases. Andover: Cengage Learning, 2015.
• Morgan GG, Crawford L. Transcending Borders in Ainsworth. In: Charity Finance Yearbook. London: Civil Society Media, 2015, pp.60-63.
• Crawford L, Ferguson J, Helliar CV, Power DM. Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8. Critical Perspectives on Accounting 2014, 25(4-5), 304-318.
• Crawford L, Helliar C, Monk E, Veneziani M. International accounting education standards board: Organisational legitimacy within the field of professional accountancy education. Accounting Forum 2014, 38(1), 67-89.
• Crawford L, Morgan GG, Cordey C, Breen OB. International financial reporting for the not-for-profit sector: A study commissioned by CCAB. Final Report. London: CCAB, 2014.
• Kribat M, Burton BM, Crawford L. Exploratory Evidence on the Nature, Extent and Determinants of Disclosures in Libyan Banks' Annual Reports. Journal of Accounting in Emerging Economies 2013, 3(2), 88-114.
• Mardini G, Crawford L, Power DM. The Impact of IFRS 8 on Disclosure Practices of Jordanian Listed Companies. Journal of Accounting in Emerging Economies 2012, 2(1), 67-90.
• Crawford L, Helliar CV, Monk EA. Generic Skills in Audit Education. Accounting Education: an International Journal 2011, 20(2), 115-131.
• Crawford L, Helliar CV, Monk EA, Stevenson LA. SCAM: Design of a Learning and Teaching Resource. Accounting Forum 2011, 35(1), 61-72.
• Crawford L. Using peer-assessment in the classroom. The International Journal of Management Education 2005, 4(3).
• Butler G, Crawford L. The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry. In: Contemporary Issues in Accounting Regulation. The Netherlands: Kluwer: Springer, 2000, pp.187-199.
• Mathews JR, Crawford L, Watson E, Hay RT. Mapping of the Interaction Regions of the Transcription Factor NF-Kappa-B with its Inhibitor I-Kappa-B. Journal of Cellular Biochemistry. Contribution – Refereed Journal Article 1993. In Preparation.