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Accounting and Finance Research

Our interdisciplinary subject group explores an extensive range of accounting and finance themes.

The Accounting and Finance subject group comprises two main disciplinary pillars: Accounting and Finance.

Each pillar covers the broad spectrum of the respective discipline.

The two main disciplinary pillars provide the basis for further cross-cutting interdisciplinary research. This is carried out across the Accounting and Finance disciplines and more widely.

The broad research areas addressed in each disciplinary pillar are highlighted below. Further details can be found by exploring the specific themes.

Financial stock exchange market display screen board on the street, selective focus

Research areas

Each disciplinary pillar contains several broad research areas. These are detailed below.

Accounting

We research and extend disciplinary knowledge in all areas of Accounting. This includes, but is not limited to:

  • critical perspectives
  • historical approaches
  • market-based accounting
  • the general theme of corporate governance

Finance

We research and extend disciplinary knowledge in all areas of Finance. This includes, but is not limited to:

  • behavioural finance
  • corporate finance
  • financial agents
  • financial markets
  • financial innovation
  • household finance 

Key themes

Accounting

Accounting and business history

We research oil exploration, trade-marks and ‘soft’ trade protection, and the historical development of accounting practice and thought.

(AbdelrehimBesen, Oldroyd, HigginsHolden, Hussain)

Accounting standards and performance measures

We have expertise in the development of accounting standards, including IFRS and IFR; critical accounting and the politics of accounting standard setting; global minerals-extractive industries, the accuracy of financial analysts’ forecasts, corporate taxation, earnings management, and management accounting.

(Crawford, Elnahas, Hussain, L. Liu, McLaren, Melis, Morey, Soan, Tezeny, Wu)

Critical accounting research

Our expertise in this area includes a critical examination of how accounting can influence policies and practices relating to ethics and justice, focusing on issues such as accountability, culture, female and male gendering, race and ethnicity, stigma, tax transparency and the politics of accounting standard setting.

(Davie, Oldroyd, Trinh, Wu)

Corporate governance

Our expertise in this field includes executive compensation and its effects on corporate performance, ‘busy’ boards of directors, corporate governance in emerging and transitional economies, aspects of merger and acquisition activity, and corporate governance as applied to Islamic finance.

(Al-ShaerElnahassKanungo, JiangLiLiuMcLarenSoanTrinhWuXiang)

Environmental and social accounting

We research integrated sustainability reporting and ‘green’ finance, especially with respect to carbon markets, and general themes within corporate social responsibility.

(Al-ShaerCrawford, JiangMcLaren)

Financial reporting

We examine the role of Economic Value Added as a performance measure, voluntary reporting, and the analysis of narrative reports on financial accounting and disclosure.

(Boumparis, Elnahass, Hussain, JiangLi, L. Liu, McLaren, Nguyen, Papanikolaou, Al-Shaer, Trinh, Xiang)

Financial technology (FinTech)

We have particular expertise in cyber-security and ‘big data’ analytics.

(Elnahass, Tezeny)

Historical approaches

We examine the role of accounting and accounting policies in a range of historical and thematic settings, for example, land management in North East England during the industrial revolution, plantations in the Caribbean, accounting and imperialism, and the provision of health care.

(Davie, Holden, Oldroyd)

Finance

Asset pricing

We examine implications for asset pricing across a range of areas, including financial market predictability, market efficiency, market reforms, and financial contagion.

(Gebka, Liu, Nguyen, Sollis, Song, Stancu, Su)

Behavioural finance and experimental finance

Our research aims to provide a deeper understanding of why corporations and investors make the financial decisions they do, examining topics such as the disposition effect, escalation, house money effect, investor emotions, investor herding, investor sentiment, mental accounting, reference points.

(AhmedDuxbury, Gebka, Liu, Sewraj, Sollis, Xin)

Corporate finance

We have expertise in corporate finance in areas including M&As, IPOs, investment, strategic information disclosure, earnings management, corporate governance, corporate culture, national culture, leadership, reputational risk.

(AhmedBoumparis, Duxbury, Gebka, GrundyHussain, KanungoLiLiu, McLarenMorey, Papanikolaou, Song, Su, Trinh, Wu, Xiang)

Financial agents

We examine the role of financial agents, including institutional investors, sell-side analyst recommendations, earnings forecasts.

(Hussain, Xiang)

Financial economics

Our expertise in financial economics covers monetary policy transmission, quantitative easing, interest rates and economic growth, macroeconomic activity.

(Boumparis, GebkaLiu, Papanikolaou, Sollis, Stancu)

Financial econometrics

We employ state of the art quantitative techniques in the context of volatility modelling and forecasting, time series models, high-frequency data analysis.

(Gebka, Kanungo, Nguyen, Sewraj, Sollis, Stancu)

Financial management

Our expertise in financial management includes financial development, financial engineering, securitisation, financial derivatives, off-balance-sheet leverage, hedging, speculation, alternative finance, innovation, etc.

(Elnahass, Morey, Papanikolaou, Sollis, Stancu)

Financial innovations and institutions

We have expertise in financial innovations and institutions, including in the context of FinTech & cryptocurrencies, trust, institutional environment, risk management, regulation & supervision, market structure & competition, efficiency & productivity analysis, bank stability, bank stress tests, Islamic banking, etc.

(ElnahassGrundyKanungoLiu, McLaren, Morey, Papanikolaou, Sollis, Tezeny, Trinh, Xiang)

Financial stability

In our research on financial stability, we examine asset price bubbles, credit ratings, financial crises, financial contagion, systemic risk, procyclicality, liquidity, compliance.

(Boumparis, Elnahass, Gebka, Nguyen, Papanikolaou, Sewraj, Sollis, Stancu, Trinh)

Household finance

Our research aims to provide a deeper understanding of why individuals and households make the financial decisions they do, examining topics such as attitudes to cash, credit/debt, pensions, saving, along with cultural dimensions and financial literacy, among others.

(Duxbury)

Publications

Accounting and Finance colleagues publish regularly in world-leading and internationally excellent peer-reviewed journals.

Below are lists of the research papers published by our academics in the past three years.

2023

Abdelrehim N, McGovern T, McLean T, Oldroyd D, Tyson T (2023). The contribution of the Stephenson Company, engine manufacturers to the genesis of the British railway industry c.1823-1840. Business History, epub ahead of print. DOI:10.1080/00076791.2023.2255140

Abdullah M, Abdou HA, Godfrey C, Elamer AA, Ahmed Y (2023). Assessing the Use of Gold as a Zero-Beta Asset in Empirical Asset Pricing: Application to the US Equity Market. Journal of Risk and Financial Management, vol. 16, 204. DOI:10.3390/jrfm16030204

Ahmed Y, Elsayed M, Chen Y (2023). Does family ownership matter? Evidence of the payment method and market reaction to M&A deals in Taiwan. International Journal of Accounting and Information Management , epub ahead of print. DOI:10.1108/IJAIM-10-2022-0231

Alandejani M, Al-Shaer H (2023). Macro Uncertainty Impacts on ESG Performance and Carbon Emission Reduction Targets. Sustainability, DOI:10.3390/su15054249

Albitar K, Al-Shaer H, Liu S (2023). Corporate Commitment to Climate Change: The Effect of Eco-Innovation and Climate Governance. Research Policy, vol. 52, 104697. DOI:10.1016/j.respol.2022.104697

Aljughaiman AA, Cao ND, Trinh VQ, Albarrak M, Vo XV (2023). Does gender diversity affect financial strength differently in conventional and Islamic banks? Evidence from MENA countries. Pacific-Basin Finance Journal, vol. 80, 102095. DOI:10.1016/j.pacfin.2023.102095

Aljughaiman AA, Nguyen HT, Trinh VQ, Du A (2023). The Covid-19 outbreak, corporate financial distress and earnings management. International Review of Financial Analysis, vol. 88, DOI:10.1016/j.irfa.2023.102675

Al-Shaer H, Albitar K, Li Z (2023). Sustainability Accounting in the Global Context. Sustainability, A special issue of Sustainability.

Al-Shaer H, Albitar K, Liu YS (2023). Driving businesses towards a better climate: Macro and micro mechanisms to protect the planet. Business Strategy and the Environment, epub ahead of print. DOI:10.1002/bse.3575

Al-Shaer H, Kuzey C, Uyar A, Karaman A (2023). Corporate strategy, board composition, and firm value. International Journal of Finance and Economics, epub ahead of print. DOI:10.1002/ijfe.2827

Al-Shaer H, Uyar A, Kuzey C, Karaman A (2023). Do shareholders punish or reward excessive CSR engagement? The moderating effect of cash flow and firm growth. International Review of Financial Analysis, vol. 88. DOI:10.1016/j.irfa.2023.102672

Alwadani N, Al-Shaer H, Albitar K (2023). The Impact of Internal Governance Mechanisms on Environmental Performance of Saudi Firms. International Journal of Accounting & Information Management, epub ahead of print . DOI:10.1108/IJAIM-04-2023-0084

Beniamin A, Wilson J, Abdelrehim N (2023). Corporate Networks and Business Groups in Egypt, 1924–1948: Economic Necessity or Entrepreneurial Dynamism. Enterprise and Society, epub ahead of print. DOI:10.1017/eso.2023.27

Boubaker S, Nguyen N, Trinh VQ, Vu T (2023). Market reaction to the Russian Ukrainian war: a global analysis of the banking industry. Review of Accounting and Finance, vol. 22, pp. 123-153. DOI:10.1108/RAF-10-2022-0294

Bower J, Higgins DM (2023). Litigation and Lobbying in Support of the Marque: The Scotch Whisky Association, c.1945-c.1990. Enterprise & Society, vol. 24, pp. 286-316. DOI:10.1017/eso.2021.33

Cabras I, Kogler DF, Davies RB, Higgins D (2023). Beer, brewing, and regional studies. Regional Studies, epub ahead of print. DOI:10.1080/00343404.2023.2216066

Chen H, Fang X, Xiang E, Ji X, An M (2023). Do online media and investor attention affect corporate environmental information disclosure? Evidence from Chinese listed companies. International Review of Economics and Finance, Epub ahead of print. DOI:10.1016/j.iref.2023.01.022

Chen XH, Tee K, Elnahass M, Ahmed R (2023). Assessing the environmental impacts of renewable energy sources: A case study on air pollution and carbon emissions in China. Journal of Environmental Management, vol. 345. DOI:10.1016/j.jenvman.2023.118525

Chilton S, Duxbury D, Mussio I, Nielsen JS, Sharma S (2023). A double-bounded risk-risk trade-off analysis of heatwave-related mortality risk: Evidence from India. Journal of Risk and Uncertainty, forthcoming.

Christy A, Elnahass M, Amezaga J, Browne A, Heidrich O (2023). A Dynamic Framework to Align Corporate Climate Action with Global Climate Targets. Business Strategy and The Environment, DOI:10.1002/bse.3635

Duxbury D, Wang W (2023). Investor Sentiment and the Risk-Return Relation: A Two-in-One Approach. European Financial Management, epub ahead of print. DOI:10.1111/eufm.12427

El Hajjar S, Gebka B, Duxbury D, Su C (2023). A Behavioural Appraisal of Regulatory Financial Reforms and Implications for Corporate Management. British Journal of Management, epub ahead of print. DOI:10.1111/1467-8551.12720

Elnahass M, Alharbi R, Mohamed T, McLaren J (2023). The Nexus among board diversity and bank stability: Implications from gender, nationality and education. Emerging Markets Review, vol. 57. DOI:10.1016/j.ememar.2023.101071

Elnahass M, Tahir M, AbdulRahman N, Salama A (2023). Internal governance mechanisms and information value of banks. Journal of Accounting in Emerging Economies. DOI:10.1108/JAEE-09-2020-0247

Elsayed M, Elshandidy T, Ahmed A (2023). Is expanded auditor reporting meaningful? UK evidence. Journal of International Accounting, Auditing and Taxation, vol. 53. DOI:10.1016/j.intaccaudtax.2023.100582

Elshandidy T, Ahmed Y (2023). Stock price informativeness of risk disclosure: Does time orientation matter?. Quarterly Review of Economics and Finance, epub ahead of print. DOI:10.1016/j.qref.2023.03.008

Ferry L, Funnell W, Oldroyd D (2023). A genealogical and archaeological examination of the development of corporate governance and disciplinary power in English local government c.1970–2010. Accounting, Organizations and Society, vol. 109. DOI:10.1016/j.aos.2023.101466

Gärling T, Duxbury D (2023). Emotions in financial markets. Reference Collection in Social Sciences - Encyclopedia of Monetary Policy, Financial Markets and Banking. DOI:10.1016/B978-0-44-313776-1.00088-X

Glover N, Higgins DM (2023). Conceptualizing ‘Made in’ as a historical phenomenon. National Brands and Global Markets: An Historical Perspective. DOI:10.4324/9781003166184

Glover N, Higgins DM (2023). National Brands and Global Markets: An Historical Perspective.

Higgins DM (2023). ‘Made in Britain’ or Made in Britain?. National Brands and Global Markets: An Historical Perspective, pp. 223-242.

Higgins DM (2023). It’s Made in the USA, but it can’t be branded ‘Made in the USA’. National Brands and Global Markets: An Historical Perspective, pp. 136-151.

Hussain S (2023). The development of the chartered financial analyst in the United States during the twentieth century. Business History, vol. 65, pp. 606-635. DOI:10.1080/00076791.2020.1830063

Hussain S, Su C (2023). The Impact of Analyst, CEO and Firm Reputations on Investors in the UK and Japanese Stock Markets. British Journal of Management. Epub ahead of print. DOI:10.1111/1467-8551.12712

Kuzey C, Al-Shaer H, Karaman A, Uyar A (2023). Public governance, corporate governance, and excessive ESG. Corporate Governance, vol. 23, pp. 1748-1777. DOI:10.1108/CG-01-2023-0028

Li Q, Wang S, He Z, Li H, Xiang E (2023). Does stock market index adjustment affect environmental information disclosure? Evidence from China. International Review of Financial Analysis, vol. 87. DOI:10.1016/j.irfa.2023.102628

Li T, Trinh VQ, Elnahass M (2023). Drivers of Global Banking Stability in Times of Crisis: The Role of Corporate Social Responsibility. British Journal of Management , vol. 34, pp. 595-622. DOI:10.1111/1467-8551.12631

Lin M, Liu LYJ, Pham N (2023). Towards developing a critical learning skills framework for master's students: Evidence from a UK university. Thinking Skills and Creativity, vol. 48. DOI:10.1016/j.tsc.2023.101267

Ma D, Melia A, Song X, Tippett M, Van der Burg J (2023). Distributional properties of the book to market ratio and their implications for empirical analysis. The European Journal of Finance, vol. 29, pp. 1330-1353.

Melia A, Song X, Tippett M, van der Burg J (2023). Hedging quantitative easing. The European Journal of Finance, epub ahead of print. DOI:10.1080/1351847X.2023.2224832

Muhammad K, Djajadikerta H, Mat Roni S, Xiang E, Butt P (2023). Board gender diversity and corporate social responsibility in an international setting. Journal of Accounting in Emerging Economies, vol. 13, pp. 240-275. DOI:10.1108/JAEE-05-2021-0140

Mussio I, Chilton S, Duxbury D, Nielsen JS (2023). A risk-risk trade-off assessment of climate-induced mortality risk changes. Risk Analysis, Epub ahead of print. DOI:10.1111/risa.14185

Nguyen HM, Trinh VQ (2023). U.K. economic policy uncertainty and innovation activities: A firm-level analysis. Journal of Economics and Business, vol. 123. DOI:10.1016/j.jeconbus.2022.106093

Nguyen M, Deng M (2023). Excess Cash and Equity Option Liquidity. Journal of Financial Research, forthcoming.

Nguyen OTK, LIU LYJ, Haslam J, McLaren J (2023). The moderating effect of perceived environmental uncertainty and task uncertainty on the relationship between performance management system practices and organizational performance: evidence from Vietnam. Production Planning & Control, vol. 34, pp. 423-441. DOI:10.1080/09537287.2021.1934586

Phung G, Trinh HH, Nguyen T, Trinh VQ (2023). Top-management compensation and environmental innovation strategy. Business Strategy and the Environment, vol. 32, pp. 1634-1649. DOI:10.1002/bse.3209

Qian C, Weng DH, Lu LY, Jiang X (2023). Government Corruption and Corporate Social Responsibility: An Instrumental Perspective. Journal of Management, epub ahead of print. DOI:10.1177/01492063231195590

Ren X, Cao Y, Liu PJ, Han D (2023). Does geopolitical risk affect firms' idiosyncratic volatility? Evidence from China. International Review of Financial Analysis, vol. 90, pp. 102843. DOI:10.1016/j.irfa.2023.102843

Su C (2023). The price impact of analyst revisions and the state of the economy: Evidence around the world. The Financial Review (Statesboro), vol. 58, pp. 887-930. DOI:10.1111/fire.12357

Trinh VQ, Cao ND, Li T, Elnahass M (2023). Social Capital, Trust, and Bank Tail Risk: The Value of ESG Rating and the Effects of Crisis Shocks. Journal of International Financial Markets, Institutions and Money, vol. 83. DOI:10.1016/j.intfin.2023.101740

Trinh VQ, Cao ND, Vo VX (2023). Driven Mechanisms of Board Commitment: A Modified Corporate CANE Model. European Management Journal, vol. 41, pp. 21-33. DOI:10.1016/j.emj.2021.11.002

Trinh VQ, Li T (2023). Socially Responsible Banks. Banking Resilience: New Insights on Corporate Governance, Sustainability and Digital Innovation, vol. 7. DOI:https://doi.org/10.1142/q0421

Trinh VQ, Salama A, Li T, Lyu O, Papagiannidis S (2023). Former CEOs chairing the board: does it matter to corporate social and environmental investments?. Review of Quantitative Finance and Accounting, vol. 61, pp. 1277–1313. DOI:10.1007/s11156-023-01184-x

Trinh VQ, Seetaram N, Duong KT, Vo XV (2023). Collusive Behaviour, Risk and Performance of Tourism Firms. Tourism Economics, epub ahead of print. DOI:10.1177/13548166221125988

Trinh VQ, Trinh HH, Nguyen THH, Vo XV (2023). Board Gender Diversity and Firm-level Climate Change Exposure: A Global Perspective. Finance Research Letters, vol. 55. DOI:10.1016/j.frl.2023.103995

Ung SN, Gebka B, Anderson RDJ (2023). An Enhanced Investor Sentiment Index. European Journal of Finance, Epub ahead of print. DOI:10.1080/1351847X.2023.2247440

Ung SN, Gebka B, Anderson RDJ (2023). Is Sentiment the Solution to the Risk-Return Puzzle? A (Cautionary) Note. Journal of Behavioral and Experimental Finance, vol. 37. DOI:10.1016/j.jbef.2023.100787

Uyar A, Al-Shaer H, Kuzey C, Karaman A (2023). Do foreign directors reinforce better waste management? The moderating role of eco-innovation. Business Strategy and the Environment, epub ahead of print. DOI:10.1002/bse.3589

Xiao Z, Cui S, Xiang L, Liu P, Zhang H (2023). The Environmental Cost of Cryptocurrency: Assessing Carbon Emissions from Bitcoin Mining in China. Journal of Digital Economy, epub ahead of print . DOI:10.1016/j.jdec.2023.11.001

2022

Abdelrehim N (2022). Corporate governance and corporate failure in the oil industry: Historical analysis of Anglo Iranian Oil Company (AIOC) 1908-1951. Eurasian Journal of Business and Management, vol. 10, pp. 181-189. DOI:10.15604/ejbm.2022.10.03.003

Abdelsalam O, Elnahass M, Ahmed H, Williams J (2022). Asset securitizations and bank stability: Evidence from different banking systems. Global Finance Journal, vol. 51. DOI:10.1016/j.gfj.2020.100551

Ahmed Y, Song Y, Elsayed M (2022). On the likelihood and type of merger and acquisition in the U.S. listed companies: The role of females on the board. International Journal of Accounting and Information Management, vol. 30, pp. 391-407. DOI:10.1108/IJAIM-10-2021-0205

Al-Aamri I, Hussain S, Su C, Hsu H (2022). The importance of brokerage house size in determining the utility of IFRS8 segment data to financial analysts. Journal of International Accounting, Auditing and Taxation, vol. 47. DOI:10.1016/j.intaccaudtax.2022.100472

Aldohni AK, Duxbury D (2022). Regulating High-Cost Short-Term Credit in the UK: Is there Scope for ‘Libertarian Paternalism’ Based Regulatory Provisions?. Legal Studies, vol. 42, pp. 246-270. DOI:10.1017/lst.2021.35

Alharbi R, Elnahass M, McLaren J (2022). Women Directors and Market Valuations: What are the "Wonder Women" Attributes in Banking?. Journal of International Financial Markets, Institutions and Money, vol. 80. DOI:10.1016/j.intfin.2022.101611

Aljughaiman A, Albarrak M, Cao DN, Trinh VQ (2022). Cost of equity, debt financing policy, and the role of female directors. Cogent Economics and Finance, vol. 10. DOI:10.1080/23322039.2022.2109274

Alsaifi K, Elnahass M, Al-Awadhi A, Salama A (2022). Carbon disclosure and firm risk: evidence from the UK corporate responses to climate change. Eurasian Business Review, vol. 12, pp. 505-526. DOI:10.1007/s40821-021-00190-0

Al-Shaer H, Albitar K, Hussainey K (2022). Creating sustainability reports that matter: an investigation of factors behind the narratives. Journal of Applied Accounting Research, vol. 23, pp. 738-763. DOI:10.1108/JAAR-05-2021-0136

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. epub ahead of print. DOI:10.1007/s11156-022-01118-z

Al-Shaer H, Hussainey K (2022). Sustainability Reporting Beyond the Business Case and Its Impact on Sustainability Performance: UK Evidence. The Journal of Environmental Management , vol. 311. DOI:10.1016/j.jenvman.2022.114883

Al-Shaer H, Malik M, Zaman M (2022). What do audit committees do? Transparency and impression management. Journal of Management and Governance, vol. 26, pp. 1443-1468. DOI:10.1007/s10997-021-09591-9

Chen H, Liu S, Wang J, Wu Z (2022). The effect of geographic proximity on corporate tax avoidance: Evidence from China. Journal of Corporate Finance, vol. 72. DOI:10.1016/j.jcorpfin.2021.102131

Deng D, Li C, Zu Y, Liu LYJ, Zhang J, Wen S, Zhong M (2022). A Systematic Literature Review on Performance Evaluation of Power System From the Perspective of Sustainability. Frontiers in Environmental Science, vol. 10. DOI:10.3389/fenvs.2022.925332

Economou F, Gavriilidis K, Gebka G, Kallinterakis V (2022). Feedback trading: A review of theory and empirical evidence. Review of Behavioral Finance, vol. 15, pp. 429-476. DOI:10.1108/RBF-12-2021-0268

Elnahass M, Marei M, Elgammal M (2022). Terrorist Attacks and Bank Financial Stability: Evidence from MENA Economies. Review of Quantitative Finance and Accounting, vol. 59, pp. 383-427. DOI:10.1007/s11156-022-01043-1

Elnahass M, Salama A, Trinh VQ (2022). Firm Valuations and Board Compensation: Evidence From Alternative Banking Models. Global Finance Journal, vol. 51. DOI:10.1016/j.gfj.2020.100553

Elnahass M, Salama A, Yusuf Noora (2022). Earnings management and internal governance mechanisms: The role of religiosity. Research in International Business and Finance, vol. 59. DOI:10.1016/j.ribaf.2021.101565

Elsayed M, Elshandidy T, Ahmed Y (2022). Corporate failure in the UK: An examination of corporate governance reforms. International Review of Financial Analysis, vol. 82. DOI:10.1016/j.irfa.2022.102165

Evripidou AC, Harvey DI, Leybourne SJ, Sollis R (2022). Testing for co-explosive behaviour in financial time series. Oxford Bulletin of Economics and Statistics, vol. 84, pp. 624-650. DOI:10.1111/obes.12487

Li H, Xiang E (2022). Rising to the challenge: Top executives with R&D background, risk-taking, and corporate innovation. Science, Technology and Society, vol. 27, pp. 233-255. DOI:10.1177/09717218221075153

Li Q, Ruan W, Shi H, Xiang E, Zhang F (2022). Corporate environmental information disclosure and bank financing: Moderating effect of formal and informal institutions. Business Strategy and the Environment, Epub ahead of print. DOI:10.1002/bse.3055

Li Y, Chen R, Xiang E (2022). Corporate social responsibility, green financial system guidelines, and cost of debt financing: Evidence from pollution-intensive industries in China. Corporate Social Responsibility and Environmental Management, vol. 29, pp. 593-608. DOI:10.1002/csr.2222

Liu P, Song C, Xin J (2022). Does green governance affect financing constraints? Evidence from China’s heavily polluting enterprises. China Journal of Accounting Research, vol. 15. DOI:10.1016/j.cjar.2022.100267

Liu P, Yang J, Peng Y, Shi Y (2022). Financial structures, political risk and economic growth. The European Journal of Finance, vol. 28, pp. 356-376. DOI:10.1080/1351847X.2021.1879888

McLaren J, Appleyard T (2022). Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare. Critical Perspectives on Accounting, vol. 84. DOI:10.1016/j.cpa.2021.102310

Shakri I, Yong J, Xiang E (2022). Does compliance with corporate governance increase profitability? Evidence from an emerging economy: Pakistan. Global Finance Journal, vol. 53. DOI:10.1016/j.gfj.2022.100716

Song X, Truong TP, Tippett M, van der Burg J (2022). The quantity theory of stock prices. The European Journal of Finance, vol. 28, pp. 1685-1707. DOI:10.1080/1351847X.2021.2002705

Su C, Zhang H, Joseph LN (2022). The performance of UK analyst recommendation revisions: Does brokerage house reputation matter? International Journal of Finance and Economics, vol. 27, pp. 3051-3070. DOI:10.1002/ijfe.2312

Trinh VQ (2022). Fundamentals of Board Busyness and Corporate Governance. Contributions to Management Science

Trinh VQ, Cao ND, Elnahass M (2022). Financial Stability: A ‘Vaccine’ for Tail Risk of the Global Banking Sector in the Shadow of the Pandemic. European Journal of Finance, epub ahead of print. DOI:10.1080/1351847X.2022.2081091

Trinh VQ, Cao ND, Phan LT, Nanyondo M (2022). The Chair-CEO chronological age gap and bank performance: the effects of financial crisis shock. International Journal of Business Governance and Ethics, vol. 16, pp. 263-291. DOI:10.1504/IJBGE.2021.10039788

Trinh VQ, Kara A, Elnahass M (2022). Dividend Payout Strategies and Bank Survival Likelihood: A Cross-Country Analysis. International Review of Financial Analysis, vol. 81. DOI:10.1016/j.irfa.2022.102129

Trinh VQ, Nguyen ATQ, Vo XV (2022). Export Quality Upgrading and Environmental Sustainability: Evidence from the East Asia and Pacific Region. Research in International Business and Finance, vol. 60. DOI:10.1016/j.ribaf.2022.101632

Trinh VQ, Seetaram N (2022). Top-management compensation and survival likelihood: the case of tourism and leisure firms in the US. Annals of Tourism Research, vol. 92. DOI:10.1016/j.annals.2021.103323

Wang W, Su C, Duxbury D (2022). The conditional impact of investor sentiment in global stock markets: A two-channel examination. Journal of Banking and Finance, vol. 138. DOI:10.1016/j.jbankfin.2022.106458

Wu Z, Zhang J (2022). China’s Coastal Tourism Economic Development: The COVID-19 Pandemic Impacts and Sustainability Implications. New Innovations in Economics, Business and Management, vol. 7, pp. 179-189. DOI:10.9734/bpi/niebm/v7/1638A

Zhang A, Wang S, Liu B, Liu P (2022). How fintech impacts pre- and post-loan risk in Chinese commercial banks?. International Journal of Finance and Economics, vol. 27, pp. 2514-2529. DOI:10.1002/ijfe.2284

2021

Abdelrehim N, Ramnath A, Smith A, Popp A (2021). Ambiguous decolonisation: a postcolonial reading of the IHRM strategy of the Burmah Oil Company. Business History, vol. 63, pp. 98-126. DOI:10.1080/00076791.2018.1448384

Abdelsalam O, Elnahass M, Batten JA, Mollah S (2021). New insights into bank asset securitization: The impact of religiosity. Journal of Financial Stability, vol. 54. DOI:10.1016/j.jfs.2021.100854

Ahmed Y, Elshandidy T (2021). Effect of leverage deviation on choices and outcomes of public versus non-public acquisitions. International Journal of Finance & Economics, vol. 26, pp. 3436-3459. DOI:10.1002/ijfe.1969

Albitar K, Al-Shaer H, Elmarzouky M (2021). Do Assurance and Assurance Providers Enhance Covid-Related Disclosures in CSR Reports? An Examination in The UK Context. International Journal of Accounting and Information Management, vol. 29, pp. 410-428. DOI:10.1108/IJAIM-01-2021-0020

Al-Shaer H, Zaman M (2021). Audit committee disclosure tone and earnings management. Journal of Applied Accounting Research, vol. 22, pp. 780-799. DOI:10.1108/JAAR-12-2020-0243

Andrikopoulos P, Gebka B, Kallinterakis V (2021). Regulatory mood-congruence and herding: evidence from cannabis stocks. Journal of Economic Behavior & Organization, vol. 185, pp. 842-864. DOI:10.1016/j.jebo.2020.10.019

Avino DE, Stancu A, Wese Simen C (2021). Dissecting Macroeconomic News. Journal of Money, Credit and Banking, vol. 53, pp. 1047-1077. DOI:10.1111/jmcb.12804

Avino DE, Stancu A, Wese Simen C (2021). The Predictive Power of the Dividend Risk Premium. Journal of Financial and Quantitative Analysis, vol. 56, pp. 2843-2869. DOI:10.1017/S0022109020000733

Barghathi Y, Collison D, Crawford L (2021). Earnings Management Ethics: Stakeholders’ Perceptions. Research on Professional Responsibility and Ethics in Accounting, vol. 23, pp. 161-177. DOI:10.1108/S1574-076520200000023009

Baudot L, Kenneth G, Crawford L, Haslam J (2021). A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues. Critical Perspectives on Accounting, vol. 74. DOI:10.1016/j.cpa.2020.102279

Boumda B, Duxbury D, Ortiz C, Vicente L (2021). Do socially responsible investment funds sell losses and ride gains? The disposition effect in SRI funds. Sustainability, vol. 13. DOI:10.3390/su13158142

Cao DN, Trinh VQ, Nguyen TQ (2021). Is the era of the day-of-the-week anomaly over?. International Journal of Banking, Accounting and Finance, vol. 12, pp. 118-140. DOI:10.1504/IJBAAF.2021.114474

Chen H, An M, Wang Q, Ruan W, Xiang E (2021). Military executives and corporate environmental information disclosure: Evidence from China. Journal of Cleaner Production, vol. 278. DOI:10.1016/j.jclepro.2020.123404

Chen X, Jiang X, Lu L, Yu Y (2021). Local Political Corruption and Firm’s Non-GAAP Reporting. Journal of Corporate Finance, vol. 70. DOI:10.1016/j.jcorpfin.2021.102071

Elnahass M, Trinh VQ, Li T (2021). Global Banking Stability in the Shadow of COVID-19 Outbreak. Journal of International Financial Markets, Institutions and Money, vol. 72. DOI:10.1016/j.intfin.2021.101322

Elrazaz T, Elmassri M, Ahmed Y (2021). Real earnings manipulation surrounding mergers and acquisitions: the targets’ perspective. International Journal of Accounting & Information Management, vol. 29, pp. 429-451. DOI:10.1108/IJAIM-11-2020-0188

Han D, Han LY, Wu YR, Liu P (2021). Dividend or Growth Funds: What Drives Individual Investors' Choices?. International Review of Financial Analysis, vol. 77. DOI:10.1016/j.irfa.2021.101863

Higgins DM, Varian BD (2021). Britain's Empire Marketing Board and the failure of soft trade policy, 1926-33. European Review of Economic History, vol. 25, pp. 780-805. DOI:10.1093/ereh/heab005

Jiang X, Lu L (2021). How do US Investors Perceive the Risk of Local Political Corruption? Evidence from Acquisition Announcement. Accounting & Finance, vol. 61, pp. 885-912. DOI:10.1111/acfi.12596

Joseph NL, Su C, Huang W, Lai B (2021). Pricing of foreign exchange rate and interest rate risks using short to long horizon returns. The European Journal of Finance, vol. 27, pp. 1684-1713. DOI:10.1080/1351847X.2021.1927127

Oldroyd D (2021). In memory of Dick Fleischman, 1941-2020. Accounting History Review, vol. 31, pp. 125-127. DOI:10.1080/21552851.2021.1901748

Papanikolaou N, Grammatikos T (2021). Applying Benford’s law to detect accounting data manipulation in the banking industry. Journal of Financial Services Research, vol. 59, pp. 115-142. DOI:10.1007/s10693-020-00334-9

Saeed M, Elnahass M, Izzeldin M, Tsionas M (2021). Yield Spread Determinants of Sukuk and Conventional Bonds. Economic Modelling, vol. 105, pp. 165-191. DOI:10.1016/j.econmod.2021.105664

Shakri I, Yong J, Xiang E (2021). Impact of COVID-19 on cryptocurrencies: Evidence on information transmission through economic and financial market sentiments. Applied Finance Letters, vol. 10, pp. 103-113. DOI:10.24135/afl.v10i.429

Su C (2021). A comprehensive investigation into style momentum strategies in China. Financial Markets and Portfolio Management, vol. 35, pp. 101-144. DOI:10.1007/s11408-020-00375-z

Trinh VQ, Cao ND, Nguyen LH, Nguyen NH (2021). Boardroom gender diversity and dividend payout strategies: Effects of mergers deals. International Journal of Finance & Economics, vol. 26, pp. 6014-6035. DOI:10.1002/ijfe.2106

Trinh VQ, Elnahass M, Cao ND (2021). The value relevance of bank cash Holdings: The moderating effect of board busyness. Journal of International Financial Markets, Institutions & Money, vol. 73. DOI:10.1016/j.intfin.2021.101359

Trinh VQ, Elnahass M, Salama A (2021). Board busyness and new insights into alternative bank dividends models. Review of Quantitative Finance and Accounting, vol. 56, pp. 1289-1328. DOI:10.1007/s11156-020-00924-7

Wang W, Duxbury D (2021). Institutional Investor Sentiment and the Mean-Variance Relationship: Global Evidence. Journal of Economic Behavior and Organization, vol. 191, pp. 415-441. DOI:10.1016/j.jebo.2021.08.029

Wang W, Su C, Duxbury D (2021). Investor Sentiment and Stock Returns: Global Evidence. Journal of Empirical Finance, vol. 63, pp. 365-391. DOI:10.1016/j.jempfin.2021.07.010

Wang Z, Cai S, Liang H, Wang N, Xiang E (2021). Intellectual capital and firm performance: The mediating role of innovation speed and quality. International Journal of Human Resource Management, vol. 32, pp. 1222-1250. DOI:10.1080/09585192.2018.1511611

You can also download the full list in pdf format here: Accounting and Finance Research Publications 2021-2023

Some of the journals in which our academics have published are listed below.

Journals
  • Accounting and Business Research
  • Accounting Forum
  • Accounting, Auditing and Accountability Journal
  • Annals of Tourism Research
  • British Accounting Review
  • British Journal of Industrial Relations
  • British Journal of Management
  • Business History
  • Business History Review
  • Business Strategy and the Environment
  • Critical Perspectives on Accounting
  • Economic History Review
  • Economics Letters
  • European Financial Management
  • European Journal of Finance
  • European Review of Economic History
  • Financial Accountability and Management
  • Financial Management
  • Financial Markets, Institutions and Instruments
  • Governance
  • International Journal of Accounting
  • International Journal of Finance and Economics
  • International Review of Financial Analysis
  • Journal of Applied Econometrics
  • Journal of Banking and Finance
  • Journal of Business Ethics
  • Journal of Business Research
  • Journal of Corporate Finance
  • Journal of Economic Behavior and Organization
  • Journal of Empirical Finance
  • Journal of Financial and Quantitative Analysis
  • Journal of Financial Econometrics
  • Journal of Financial Markets
  • Journal of Financial Services Research
  • Journal of Financial Stability
  • Journal of International Financial Markets, Institutions and Money
  • Journal of International Money and Finance
  • Journal of Money, Credit and Banking
  • Journal of Time Series Analysis
  • Management Science
  • Quantitative Finance
  • Review of Economics and Statistics
  • Review of Quantitative Finance and Accounting
  • Research Policy
  • Risk Analysis: An International Journal
  • Technological Forecasting and Social Change

Current projects

Accounting for Food Loss and Waste in the UK Food Sector

Funder: HaSS Faculty Research Fund (companion project to ‘Accounting for Food Loss and Waste in the European Food Sector’ funded by the University of Portsmouth)

Start date: September 2022

End date: August 2023

Principal investigator: Josephine McLaren

The ICAEW Foundation Bursary

Funder: ICAEW Charitable Trusts

Start date: October 2022

End date: September 2025

Principal investigator: Christopher Soan

GCRF Hub 'Living Deltas'

Funder: Natural Environment Research Council (NERC)

Start date: February 2019

End date: February 2024

Co-investigators: Sue Chilton (Economics), Darren Duxbury (Accounting and Finance)

PWYP Norway

Funder: PWYP Norway

Start date: February 2021

End date: March 2022

Principal investigator: Louise Crawford

Research updates

Here is some of the latest news and activity relating to Accounting and Finance research.

July 2024

Behavioural Finance Working Group Annual Conference

Newcastle University Business School was once more well represented by Accounting and Finance colleagues at the Behavioural Finance Working Group 17th Annual Conference. This took place in London from 6 to 7 June 2024.

Professors Duxbury and Gebka attended and presented their research, along with current PhD students (Cafer Deniz, Yujin Gu) and ex-PhD students (Samah El Hajjar and Dan Hu, now at Reading University ICMA Centre and Queen’s University Belfast, respectively).

May 2024

Professor Louise Crawford and Dr Vu Trinh Join QAA Review Panels

Professor Louise Crawford has been appointed a member of the QAA Subject Benchmark Statement review panel for Accounting, while Dr Vu Trinh joined the review panel for Finance.

Read more at qaa.ac.uk

New Book Edited by Dr Vu Trinh on Climate Governance and Eco-innovation

Dr Vu Trinh has successfully completed the editing of a book entitled “Climate Governance and Corporate Eco-innovation: A Framework for Sustainable Companies,” published by Springer Nature.

This comprehensive volume, consisting of three sections and thirteen high-quality chapters, offers a contemporary examination of both theoretical and empirical approaches to worldwide climate governance and the eco-innovation initiatives of corporations. It highlights the proactive measures the companies, governments, and organisations are taking in response to climate change by improving their climate governance frameworks and embedding eco-innovation into their business strategies. This integration plays a pivotal role in influencing financial decisions, policy development, operational performance, risk management, and other key business aspects.

Read more at springer.com

Revised Edition of "The Audit Process" Published

A new and revised version of the popular research-based textbook “The Audit Process”, for which Professor Louise Crawford was the managing author, has been published.

Read more at cengage.uk

Upcoming Book Edited by Dr Vu Trinh on the Future of Accounting and Finance

Dr Vu Trinh is editing a book titled "The Future of Accounting and Finance - Embracing Technology, Digitalisation, Sustainability, Education, and Employability", which will be published by Springer (expected in 2025).

Nafosted Funding Secured for Climate Risk Project

Dr Vu Trinh and his collaborators have successfully secured funding from Nafosted for their climate risk project. This project signifies a collaborative endeavour between teams from the UK, specifically Newcastle University and the University of Bristol, and Vietnam, with UEH University taking the lead.

Prestigious ICAS Grant Awarded to Professor Louise Crawford

Professor Louise Crawford obtained a prestigious research grant from The Institute of Chartered Accountants of Scotland (ICAS) for the project “Understanding the intersections between women-specific health and wellbeing needs on recruitment, progression and retention of women accountants in the accounting profession”, Feb 2024 to Feb 2025 (contributors: Eleni Chatzivgeri, University of Edinburgh; Louise Crawford, Newcastle University; Rania Kamla, Heriot-Watt University; Qi Li, Heriot-Watt University).

£90,000 Funding from CCG for Low-Carbon Energy Project

Dr Vu Trinh and his collaborators from France, the UK, the US, New Zealand, and Vietnam, have secured funding worth £90,000 (US$110,000) from The Climate Compatible Growth (CCG) programme’s Flexible Research Fund (FRF), UK Aid. This was awarded for their project titled ‘Macroeconomic Implications of Transitions to Low-Carbon Energy in Vietnam’. The project will run for 15-18 months from 2024-25. CCG is a £38m UK Aid-funded project led by the Centre for Sustainable Transitions: Energy, Environment and Resilience (STEER) at Loughborough University.

Dr Iftekhar Ahmed Appointed Lead Author for IPBES Nexus Assessment

Dr Iftekhar Ahmed has been appointed a Lead Author (Chapter 6) for the Nexus Assessment with the Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services.

IPBES is an independent intergovernmental body established to strengthen the science-policy interface for biodiversity and ecosystem services for the conservation and sustainable use of biodiversity, long-term human well-being and sustainable development. As of today, IPBES has 146th member states.

The IPBES Nexus Assessment: This new work programme includes a thematic assessment of the interlinkages among biodiversity, water, food and health (nexus assessment), which will examine the interlinkages among the sustainable development goals related to food and water security, health for all, protecting biodiversity on land and in the oceans and combating climate change. Chapter 6 focuses on the role of finance in delivering biodiversity-related elements of the nexus. Particularly, Dr Ahmed contributes to biodiversity finance scenarios, financial measures (microfinance and islamic finance) for biodiversity and ecosystem. It is expected that the final version of the IPBES Nexus Assessment report will be accepted and sign off at the IPBES 11 Plenary in Namibia, and following that the report will be available publicly in January, 2025.

Professor Joesphine McLaren's New Editorial Role

Professor Joesphine McLaren has been appointed an Associate Editor of the Sustainability Accounting and Management Policy Journal (2023-present).

Dr Vu Trinh's Editorial and Conference Roles

Dr Vu Trinh is the guest co-editor of the International Review of Economics and Finance for a special issue titled "Climate governance, green innovation and investment policies". He has also been appointed an Associate Editor of several journals such as Business Research Quarterly, Vision: The Journal of Business Perspective, Journal of Economic Analysis, Nature Journal, Humanities & Social Sciences Communications, among others. He was the Conference Chair at the International Conference on Business and Finance 2023, organized and hosted by the University of Economics Ho Chi Minh City, Vietnam, the University of Leicester, and the University of Lincoln, United Kingdom. He is also serving in the Technical Program Committee of the 5th International Conference on Financial Technology (ICFT2024), Singapore, and was a member of the Scientific/Organising Committee of a number of international conferences, such as: the Annual Meeting of the International Society for the Advancement of Financial Economics (ISAFE-2023); the International Conference on Business and Finance 2023; the 2023 Vietnam Symposium in Banking and Finance; the 2023 Vietnam Symposium in Climate Transition; and the Hybrid Seminar on Sustainable Finance, co-organised by FBNet (AVSE Global) and ISC Paris (France).

Research Presentation by Professor Joesphine McLaren

Professor Joesphine McLaren presented her research findings at a webinar for the ECR Retail Loss Group (an international manufacturer-retailer forum) entitled "The reporting of food waste by UK and EU retailers" (February 2024).

Dr Gordon Mayze Presents at Economic History Society Conference
Dr Gordon Mayze presented his paper (co-authored by Professor Bernardo Batiz-Lazo and Dr Tom Buckley) at the recent Economic History Society Conference, 5-7th March 2024: The paper’s title was: ‘The introduction of the British debit card at the dawn of the digital economy, 1980s-1990s’.

Professor Joesphine McLaren Joins ICAEW Research Advisory Board
Professor Joesphine McLaren has been appointed a member of the Institute of Chartered Accountants of England and Wales (ICAEW) Research Advisory Board (June 2023-present).

Professor Darren Duxbury Joins CBDC Academic Advisory Group

In recognition of his academic expertise in behavioural finance in general, and in payment method behaviour in particular, Professor Darren Duxbury was invited to join the Central Bank Digital Currency (CBDC) Academic Advisory Group (AAG).

The AAG is run jointly by HM Treasury and the Bank of England. Its aim is to provide expert advice during the design phase of the digital pound. The AAG will serve as a platform for knowledge exchange and research collaboration. As a multidisciplinary group, it will provide a wide-ranging and nuanced view on the key questions on CBDCs. The AAG will encourage diverse ideas, open debate and perspectives that challenge prevailing wisdom in relation to the digital pound.

The first formal meeting of the CBDC AAG took place on Tuesday 19 March 2024, at which Professor Duxbury was invited to present his research on ‘Behavioral Drivers of Intentions to Use Cash: UK Survey Evidence’ and to discuss the implications of this work for the adoption of the digital pound.

Dr Vu Trinh Appointed Deputy Director of FBNet, AVSE Global

Dr Vu Trinh has been appointed a Deputy Director of the Finance and Banking Network (FBNet), AVSE Global (France).

Professor Bartosz Gebka's New Appointments

Professor Bartosz Gebka has been appointed a member of the ESRC Peer Review College and a member of the Expert Team for grant application evaluations at the Polish National Science Centre.

Dr Rana Sabbah Secures Lectureship at Northumbria University

Dr Rana Sabbah, supervised by Dr Shanta Davie and Dr Habiba Al-Shaer (now a Professor at Stirling University), completed her PhD in Accounting, and successfully secured a lectureship in Accounting and Financial Management with a special interest in Auditing at Northumbria University.

September 2023

Exploring Behavioral Factors in Cash Usage: Darren Duxbury shares insights from Chartered Banker Institute's latest research

Professor Darren Duxbury's article "Behavioural Drivers of Intentions to Use Cash" summarises research which delves into behavioural factors influencing the declining use of cash in the UK. This collaborative research between Newcastle University and National Westminster Bank investigates behavioural drivers such as:

  • mental accounting
  • loss aversion
  • financial literacy

It also considers the effects of external shocks on payment intentions. The findings are pivotal for the cash industry and banking sector.

Read the full article on the Chartered Banker website

July 2023

Professor Josie McLaren appointed to ICAEW Research Advisory Board

Professor Josie McClaren has been appointed to the Research Advisory Board of the Institute of Chartered Accountants in England and Wales (ICAEW). This is for three years from June 2023. The ICAEW funds research through its charitable trusts. The Research Advisory Board screens and advises on funding proposals for academic research and events. It also helps to develop research initiatives. This supports closer links between the academic community and the wider profession.

Josie McLaren appointed Associate Editor of SAMPJ

Professor Josie McClaren has been appointed as Associate Editor of the Sustainability Accounting, Management and Policy Journal (SAMPJ). This journal brings together research from a range of disciplinary approaches. It aims to address social and environmental sustainability challenges. This includes the social and environmental consequences of climate change.

Beatrice Boumda passes viva

Between April and June 2021, Professor Duxbury supervised PhD student Beatrice Boumda. Beatrice was a visiting international student from the University of Zaragoza. This research visit facilitated collaboration with the University of Zaragoza. To date it has produced one publication, with others in the pipeline. Beatrice submitted her thesis and passed the viva on 21st April 2023. Well done Beatrice!

January 2023

5th Alternative Accounts Europe Conference hosted at the Business School

The Accounting and Finance research community hosted the 5th Alternative Accounts Europe Conference on the 6 January at the Business School. It was well attended with delegates from France, Canada, Japan, Australia, Ireland and the UK attending in person and a number of colleagues from around the world attending online via the hybrid facilities.

Feedback from the British Accounting and Finance Association (BAFA) Interdisciplinary Perspectives Special Interest Group (conference owners) commented:

“May I take this opportunity, on behalf of the IPSIG Executive Committee, to thank you and all who helped organise and manage the conference. I congratulate you for designing and delivering such an engaging conference which collected and presented a wide range of studies and disciplines in which accounting plays a role. A huge thanks to all the paper reviewers, chairs and technical staff. Feedback from my colleagues and IPSIG members has been very positive and reflects such an excellent and superb conference!”

Dr Teng Li chaired the organising committee with exceptional drive, organisation skills and leadership. Other members of the organising committee: Prof. Josie McLaren, Prof. Louise Crawford, Dr Shanta Davie, Dr Erwei Xiang, Dr Lana LiuMelis Besen and Dr Amanze Ejiogu (Co-Chair).

December 2022

NERC Funding to support ‘Cross-disciplinary research for Discovery Science’ - Finance and Biodiversity

NERC funding was secured jointly by Dr Marwa Elnahass and Erwei Xiang (David) with a team from the School of Natural and Environmental Science (Philip McGowan, Louise Mair) to work together on an interdisciplinary project addressing challenges, debates and gaps surrounding sustainability finance and accounting and biodiversity in response to the two recent COPs: COP27 and COP15.

November 2022

NUBS hosts 2022 Tri-university annual conference

Newcastle University Business School (NUBS) hosted the 2022 Tri-university annual conference, 3-4 November 2022.

Dr Doris Xin and Dr Jose Liu co-organised this year’s Tri-university annual conference, with keynote speeches from Prof. Jason Xiao and Prof. Wenxuan Hou (Joint Editors of the British Accounting Review).

A large number of paper submissions were received from three universities and other institutions, for example, Swansea University, Shanghai International Studies University, etc., and from different research areas, for example, Accounting, Finance, Economics, Management, Marketing, Tourism, etc. A total of 36 papers were presented and discussed in the conference, with potential research collaborations also discussed.

The Tri-university annual conference is a joint initiative of Newcastle University Business School, Cardiff Business School, and the School of Management of Xiamen University since 2015. The conference was held in a hybrid style with a physical location at Newcastle University Business School and online streaming sessions for all international audiences. The objective of the conference is to provide a platform for research collaboration and strengthen interactions between the three participating institutions. In addition to presenting and discussing research papers and projects, we also explore further cooperation in teaching, learning, and administrative training in the future.

More news from 2022

Project awarded: Accounting for Food Loss and Waste in the UK Food Sector - July 2022

The project is part of a joint collaboration between Professor Josie McLaren (Newcastle University) and Professor Lisa Jack and Dr Roza Sagitova  (University of Portsmouth). Professor McLaren is leading on the analysis of UK food companies and the Portsmouth team is leading on a companion project focussing on European food companies.

Food loss and waste (FLW) represents a significant global challenge, with recent estimates suggesting that almost 950 million tonnes of food is wasted each year. Reducing FLW is critical, not only due to the costs of the lost food and the lost opportunity to feed more people, but also due to lost resources and wider concerns about food security, greenhouse gas emissions, pollution and waste management. The current environment including inflation and the cost-of-living crisis, together with geopolitical crises creating issues over food security, mean that it is vital to address the issue of FLW. The challenge is recognised in UN SDG12.3, which provides a commitment to (by 2030) halve per capita global food waste at the retail and consumer levels and to reduce food losses along production and supply chains. SDG12.3 has prompted FLW reporting legislation, e.g. the EC Waste Framework Directive.

However, at this stage reporting is voluntary and remains difficult to assess the extent of FLW in the food industry, despite the significance of this sector. To date there is no comprehensive analysis of the current state of play in the UK  and connections between academic literature (e.g.accounting/economics/marketing/operations disciplines) and professional reports have not been made. The current project aims to address this gap via a comprehensive analysis of FLW disclosures in the UK food sector and a literature review of academic and professional evidence.

 

Professor Bartosz Gebka appointed Academic Editor of the scientific journal 'PLOS ONE'July 2022

Professor Bartosz Gebka has been appointed an Academic Editor of the scientific journal PLOS ONE. The journal publishes multidisciplinary and  interdisciplinary research in various areas in science, engineering, medicine, and related social sciences and humanities. PLOS ONE editors evaluate submissions based on criteria of scientific validity, rigour in methods, and ethical standards.

 

Postgraduate research success as students pass PhDs - July 2022

Quyen Van

Supervisors: Darren Duxbury, Yousry Ahmed

Project title: Mergers and Acquisitions in Sin Industries

Date awarded PhD: July 2022

Rana Alharbi

Supervisors: Marwa Elnahas, Josie McLaren

Project title: Board diversity and Women Directors' Attributes: New Insights from Bank Risk, Stability and Stock Market Valuations with Evidence from Alternative Banking Models

Date awarded PhD: June 2022

 

Accomplishments for Dr Vu (Rainy) Trinh - June 2022

Associate Editor appointment

Congratulations to Dr Vu Trinh (Rainy) who was recently appointed as Associate Editor of the following journal: Vision: The Journal of Business Perspective.

Funded Consultancy Project, titled Responsible Business Conduct (RBC) and Sustainable Investment in ASEAN

As the principal investigator at Newcastle University, Dr Vu Trinh (Rainy) joined a research team (section lead) to produce the consultancy report on Responsible Business Conduct (RBC) and Sustainable Investment in ASEAN. This project (EUR 28,000) is funded by the Organisation for Economic Co-operation and Development (OECD) and conducted by the Association of Vietnamese Scientists and Experts (AVSE Global – located in France).

 

Professor Darren Duxbury invited to join expert panel at EIOPA 2022 conference - June 2022

EIOPA 2022 conference: From uncertainty to strength: Supervision for an economy in transformation

Professor Darren Duxbury joined an expert panel in a live discussion on “Protection gaps: Addressing behavioural change” at the EIPOA 2022 conference. Darren discussed how behavioural insights can be used to understand and help to address protection gaps in the insurance and pensions markets. He drew on his own work in behavioural finance, including reference to the UKRI GCRF Living Deltas Hub.

About EIOPA

EIOPA is at the heart of insurance and occupational pensions supervision in the EU. Our aim is to foster financial stability and confidence in the insurance and pensions markets.

EIOPA is an independent advisory body to the European Commission, the European Parliament and the Council of the European Union. We are one of the EU agencies carrying out specific legal, technical or scientific tasks and giving evidence-based advice. In this way, we help shape informed policies and laws at EU and national levels. EIOPA is one of three European Supervisory Authorities. The other two are the European Banking Authority (EBA) and the European Securities and Markets Authority (ESMA).

You view the live stream of Darren's panel on the EIOPA website. The panel discussion starts at 1:01:30 and Darren contributes at 1:06:00 and intermittently from 1:48:36.

 

NUBS Chair of Finance invited to present at Mint Directors Conference - May 2022

Professor Darren Duxbury was invited to present his work on intentions to use cash (a funded collaboration with NatWest) at the Mint Directors Conference in May and also joined a live Q&A panel.

The title of Darren's work is: Behavioural Drivers of Intentions to Use Cash: UK Survey Evidence

About the MDC

The Mint Directors Conference (MDC) is the peak body of government mints worldwide. It was founded in 1962 by the directors of 10 Western European mints: Austria, Belgium, Finland, France, Netherlands, Norway, Spain, Sweden, Switzerland and the United Kingdom.

Initially the MDC was an association of colleagues and friends who attended the meetings as Directors of Mints, not as representatives of their governments. Today the organisation represents the national mints of 41 countries and over 100 industry representatives.

The MDC promotes awareness of the mint industry’s role, contribution and significance. It also works collaboratively with Member Mints to promote the development and prolonged use of coinage within their nations to ensure maximised returns to their governments and their communities.

 

Dr Marwa Elnahass shortlisted for Engagement and Place Award - May 2022

Dr Marwa Elnahass was shortlisted for the Established Career Academic Award at the University's Engagement and Place Awards for her paper 'Voluntary Carbon Markets in ASEAN: Challenges and Opportunities for Scaling Up'. Her paper was developed to bring attention to policymakers of issues raised by COP26 participants.

Find out more about the awards.

 

Flying Start Programme wins PQ Award - April 2022

Newcastle University Business School’s Flying Start programme, in partnership with PwC and ICAEW, has won one of the three PQ ‘Editor’s Special Awards’ for 2022. The PQ Awards are national awards, celebrating successes within the accountancy sector.

The awards were held in London on Monday 25 April, with our Subject Group Head of Accounting and Finance, Chris Soan, Degree Programme Director, Helen Currie and Naomi Challans, Talent Manager at PwC in attendance to accept the award.

Read more.

 

Appointment of Stuart Price as Visiting Professor of Practice - April 2022

We're proud to announce we have appointed Stuart Price as a Visiting Professor of Practice for an initial term of three years. Stuart has been Managing Director of JP Morgan Asset Management, a part of JP Morgan Chase, since 2018. We're looking forward to learning from the wealth of knowledge Stuart will bring from his time in the finance sector.

 

Levelling Up, Housing and Communities Committee - March 2022

On Wednesday 9 March 2022, Accounting and Finance research community member, Dr Amanze Ejiogu, Senior Lecturer in Accounting took part in Parliament's Levelling Up, Housing and Communities Committee.

Dr Ejiogu presented evidence on the subject of 'The Regulation of Social Housing'.

Watch the meeting.

 

Challenging gender norms in accounting and finance - March 2022

In the first of a new series about equality, diversity in accounting and finance, Senior Lecturer in Accounting and Finance, Dr Shanta Davie, shares her story about how defining moments in her childhood and career journey established who she is as a woman today and the direction of her academic research and teaching.

Read Shanta's story.

 

Associate Editor appointment - January 2022

Congratulations to Professor Darren Duxbury who accepted an invitation to take on the role of Associate Editor of the Review of Behavioral Finance.

Research resources

Members of our research community have access to a wide range of resources to assist them in their research.

Databases

Staff and students of Accounting and Finance benefit from access to a range of discipline-relevant databases, for instance:

  • Bloomberg Professional
  • Refinitiv Workspace, which incorporates former:
    • Datastream
    • Thomson ONE
  • WRDS, which includes:
    • COMPUSTAT
    • CRSP
    • CSMAR
    • 200 Ivy DB US (Optionmetrics)
  • Orbis Cross Border Investment
  • Orbis Europe
  • Orbis Asia Pacific
  • FAME
  • Nexis®
  • Statista

For a full list and description of our resources please see the Library’s webpage.

Newcastle Experimental and Behavioural Economics Lab

Members of the Accounting and Finance subject group further benefit from access to the Newcastle Experimental and Behavioural Economics Lab.

This state-of-the-art research facility is used for conducting studies in experimental economics and economic psychology. It allows for testing economic theory, measuring preferences, and pre-testing policy interventions.

The lab has 36 participant workstations with privacy screens and two experimenter workstations. A full suite of experimental software packages are available.