Accounting and Auditing Research Group
Founded as a research centre in 2010 to develop research in accounting and foster relationships with the accountancy profession, national and international stakeholders, AARG (13 members) is led by Jill Collis (0.5 appointment) with support from Robin Jarvis (0.5 appointment). Jill has developed a critical mass of research on the effects of accounting and auditing regulations on small and micro-entities, which has twice formed part of the UK government's regulatory impact assessment. It has also been used as the model for surveys in other EU Member States and contributes to the 'think small first’ approach to accounting regulation in Europe. Jill and Robin have jointly published an international study of the use of trade credit by SMEs and Robin has published on the internationalisation of small firms in Europe, and the provision of HR/employment relations advice to small firms by small and medium-sized accountancy practices.
Other successes include a body of work by Sergio de Cesare on philosophical ontology and IS development, which has led to a £397k EPSRC grant. His publications include an analysis of the semantic terms used in StockTwits and the effect on trading behaviour in financial markets. Elisabetta Barone has published on lease accounting, IFRS adoption and stakeholder engagement in corporate responsibility reporting. Monomita Nandy’s publications include earnings management in large companies, innovation in family-owned firms and a study of whether applicants’ green credentials are considered in bank lending decisions. Radha Shiwakoti has published on topics related to multiple rights issues, executive remuneration and the financial services sector. Nevine El-Tawy and Tony Tollington have developed potential criteria for recognising intangible assets in financial statements. Grigorios Theodosopoulos focuses on the business models adopted by voluntary hospices and has published work recommending new frameworks.
AARG hosts the annual Brunel Accounting Symposium on current issues in accounting. This event has been running for more than five years and attracts keynote speakers representing national and international regulators (e.g. BIS, FRC and IASB), the accountancy bodies (e.g. ACCA, ICAEW and ICAS) as well as high profile international researchers.