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Accounting & Finance


This research group has three broad themes focused on:

  • International accounting and finance, with a special interest in energy efficiency in emerging markets across Asia, Middle East and Africa;
  • Integrated Reporting, with emphases on governance, CSR and innovation;
  • Accounting education, looking especially at enhancing student HE experience and accounting as a profession. 

Research focus

In recent decades, many developing countries in emerging markets have experienced fast-growing development to catch up and compete with countries in developed markets, causing large-scale, dynamic changes to infrastructure, economy, politics, environment and regulations in these countries. The scale, scope, and speed of these changes are unprecedented and provide dramatic research opportunities. The group’s publications and ongoing projects span a wide range of countries including China, Bangladesh, Thailand, Bahrain, Turkey, Ghana and Nigeria.

Integrated Reporting is the latest development in a long line of proposed reporting innovations which have attempted to improve the decision usefulness of corporate reporting. Integrated Reporting aims to embed integrated thinking throughout an organisation, rather than just being a combination of different corporate reports, and to show the relationship between an organisation’s strategy, governance and business model, and also to provide an analysis of the impacts and interconnections of material financial and non-financial opportunities, risks and performance across the value chain. Dr Fiona Robertson leads the Integrating Reporting Steering Group in the university and multiple colleagues are involved in the research area.

Accounting education and accounting professionalism incorporates a range of research areas relating to the social context of the profession of accounting, both at an individual and corporate level. It acknowledges the significance and importance of accounting education in developing aspiring and professional accountants, but also shaping the profession itself. This theme has two sub-themes. One sub-theme links to assessment, learning and teaching of accounting, in order to enhance the impact of accounting education on students’ careers, educational practice and policy, the community and general society. Another sub-theme looks at the learning and demonstration of skills, behaviours, dispositions and values of future workers within the accounting profession, i.e. the evaluation of professionalism in a professional, organisational and occupational context.

Research projects

Plus Icon May 2015 – present. Integrating Reporting Steering Group project

Dr Fiona Robertson is jointly leading the Integrating Reporting Steering group aiming to promote the ethos of Integrated Reporting (IR) among academic and local practitioner community; to develop integrated thinking among practitioners and academic staff through the teaching and research of IR; and to be a catalyst that promotes IR in the society through research that influences policy and practice. The group has been involved in raising awareness of Integrated Reporting through panel discussions and research. It has recently been involved, together with eight other UK universities, in the Advance HE Integrated Reporting and Integrated Thinking Project, which aims to advance Integrated Reporting/Thinking within UK Universities.

Plus Icon May 2018 –present. Project: How the Governance and Financial Literacy contribute to the efficiency and development of capital market: Evidence from an Emerging Economy

Dr Anup Chowdhury leads this university funded project. It aims to improve the efficiency and governance of the Bangladesh stock market by investigating the state interventions and financial literacy of investors. The boom and bust of this market has raised a number of issues such as (i) the manipulation of stock prices to benefit a particular group of people; (ii) the policy adjustments to cope with the unusual swings in stock market are not well-coordinated; and (iii) general investors seriously lack financial literacy, and this in turn puts pressure on the regulatory authorities. Independent research is necessary to find out the causes of these crashes and to find an effective and sustainable solution to these problems.

Plus Icon 2016-present: Project: Organisational Practice Transfer in MNC of China. Funding from Key Research Centre of Philosophy and Social Science of Zhejiang Province, China.

Dr Junjie Wu is currently working with Professor Zhang at Zhejiang University of Technology, China on this project.

Selected peer-reviewed journal articles

Plus Icon Show articles
  • Chowdhury, A; Uddin, M; Anderson, A. (2018). Liquidity and macroeconomic management in emerging markets. Emerging Markets Review, v. 34, pp. 1-24.
  • Cengiz, H., Combs, A. & Samy, M., (2017), An Analysis of how Financial Ratios of Companies in Turkey Are Affected by National Standards, and IFRS. International Business Research, [S.l.], v. 10, n. 12, pp. 183 - 190.
  • Du, M. & Boateng, A. (2017). Corporate governance in China: Regulatory reforms and policies, in Corporate Governance in Developing and Emerging Markets, edited by Ngwu, F.N., Osuji, O.K., Stephen, F.H., NY: Routledge.
  • Du, M. & Boateng, A.  (2015). State Ownership, Institutional Effects and Value Creation in Cross-border Mergers & Acquisitions by Chinese Firms, International Business Review, 24, 3, 430-442.
  • Robertson, F., and Samy, M. (2015) Factors affecting the diffusion of integrated reporting – A UK FTSE 100 perspective. Sustainability Accounting, Management and Policy Journal, 6(2), pp. 190-223.
  • Shubita, M. The impact of income smoothing on earnings quality in emerging markets: Evidence from GCC markets. Journal of Accounting in Emerging Economies, 5(3), pp.299-324.
  • Shubita, M., Harris, P. and Felaifel, A.A. (2014) Development of Payment System: Case of Central Bank in Bahrain. International Business & Economics Research Journal, 13 (1) January.
  • Nasir, M., Simpson, J. (2018). Brexit Associated Sharp Depreciation and Implications for UK’s Inflation and Balance of Payments. Journal of Economic Studies.
  • Wu, J., Zhu, J., Gold, J. Fang, H. (2018) ‘Hard’ lending facilities versus ‘soft’ banking service - unbalanced bank lending to SMEs in China. International Journal of Business and Globalisation. 20(3).
  • Wu, J. (2018) The coexistence and interaction of formal and informal lending in China – Through the lens of Wenzhou case. The Chinese Economy: Translation and Studies. 51 (1): 97-114.
  • Wu, J., Lodorfos, G., Dean, A., Gioulmpaxiotis, G. (2017) The market performance of Socially Responsible Investment during periods of the economic cycle - illustrated using the case of FTSE. Managerial and Decision Economics. 38 (2), 238-251.

Additionally, the Accounting & Finance Group has other members who are engaged in research through varying topics and a thriving group of doctoral research students.

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