Current Research

Recent research grants and proposals

2011 Collis, J. and Page, M., Value of financial statements of small entities to creditors, International Association for Accounting Education and Research (IAAER): £35,000 (awarded July 2011 for 12 months).
2011 Paananen, M. and Ojala, H., Earnings management behaviour using reclassification of losses from core earnings to discontinued operations under IFRS 5, British Academy: £6,000 (proposal under review)
2010 Kitching, J., Kašperová, E., Blackburn, R. and Collis, J., Small company abbreviated accounts: A regulatory burden or a vital disclosure? Institute of Chartered Accountants of Scotland (ICAS): £24,828 (awarded May 2010, 9 months)
2010 Collis, J., Financial reporting and assurance for SMEs: Factors to consider when determining policy and requirements, International Federation of Accountants (IFAC): US$ 5,000 (awarded April 2010, 6 months)

2009 Collis, J. and Jarvis, R., Views of preparers and users on the IFRS for SMEs and the implications of differential reporting, Association of Chartered Certified Accountants (ACCA): £4,890
2007 Collis, J. Directors’ Views on Accounting and Auditing Requirements for SMEs Department for Business, Enterprise and Regulatory Reform (BERR): £25,000
2005 Marriott, N., Collis, J. and Marriott, P. Qualitative review of the accounting and auditing needs of small and medium-sized companies and their stakeholders Professional Oversight Board (POB): £20,000
2003 Collis, J. (2003) Directors’ Views on Exemption from Statutory Audit, Department for Trade and Industry (DTI): £10,000
2000 Jarvis, R., Collis, J. and Bainbridge, P., The Finance Leasing Market in the 1990s: A Chronological Review, Association of Chartered Certified Accountants (ACCA): £6,000
1999 Collis, J and Jarvis, R. (2000) How owner-managers use accounts, Institute of Chartered Accountants in England and Wales (ICAEW): £10,000

Dr Jill Collis

Collis, J. (under review) ‘Demand not command in financial reporting by SMEs in the UK’, Accounting and Business Research.
Ojala, H. and Collis, J., ‘What’s new in accounting?’ to be submitted to the Congress of the European Accounting Association 2012.
Ojala, H. Collis, J., Niemi, L. and Kinnunen, J., ‘Voluntary audit, earnings quality and the capital structure of small companies’ to be submitted to the Journal of Accounting Research
Ikaheimo, S., Ojala, H., Collis, J. and Riistama, V., ‘Impact assessment of the IFRS for SMEs in Finland’ to be submitted to the European Accounting Review.
Ikaheimo, S., Ojala, H., Collis, J. and Riistama, V., ‘What matters more – text or numbers in the interim report of EU STOXX 600?’ to be submitted to Behavioural Research in Accounting
Collis, J., Jarvis, R. and Utsch, J., ‘Views of preparers and users on the IFRS for SMEs and the implications of differential reporting’, to be submitted as an ACCA research monograph.

Dr Nevine El-Tawy

El-Tawy, N. and Abdel-Kader, M. ‘A Grounded Theory Analysis of the pre-measurement phase for the accounting recognition of asset’, to be submitted to Critical Perspectives on Accounting

Professor Robin Jarvis

Jarvis, R. and Rigby, M. (under review) ‘Provision of HR/Employment Relations advice to SMEs: The role of small and medium-sized practitioners’, International Small Business Journal
Collis, J., Jarvis, R. and Utsch, J., ‘Views of preparers and users on the IFRS for SMEs and the implications of differential reporting’, to be submitted to ACCA as a research monograph

Ms Laura Kerrigan

Kerrigan, L., Turley, S. and Zaman, M. (under review) ‘Developing Internal Control and Risk Management Guidelines: An ANT analysis of the UK Experience’, Accounting, Auditing and Accountability Journal
Kerrigan, L. (under review) ‘Mission Impossible: Regulating Internal Control and Risk Management’, Accounting Forum
Kerrigan, L., ‘Theoretical Fundamentalism in Sociological Accounting Research’, to be submitted to Accounting Organizations and Society
Kerrigan, L., ‘Internal Control in Practice: A Story of Resistance and Unintended Consequences’, to be submitted to Human Relations
Kerrigan, L., ‘Practice makes Perfect: Student Engagement with Accounting Software and Resulting Exam Performance’, to be submitted to Accounting Education
Kerrigan, L. and Taylor, L., ‘Accounting in the Retail Industry’, to be submitted to Management Accounting Research
Christensen, H. B. and Kerrigan, L., ‘Determining Regulatory Success: The Case of IFRS’, to be submitted to Journal of Accounting Research

Dr Mari Paananen

Paananen, M., Renders, A. and Shima, K., ‘Determinants of US banks reclassification behaviour and its capital market consequences’ to1 be submitted to Journal of Accounting Research
Hamberg, M. and Paananen, M. ‘The effects of changing governance and financial reporting on accounting quality and the stock market’, a two-year project that is expected to generate several papers
Paananen, M., Renders, A. and Lin, H. ‘Capital market implications of increased disclosure of risk under IFRS 7’
Ojala, H. and Paananen, M., ‘Earnings management behaviour using reclassification of losses from core earnings to discontinued operations under IFRS 5’

Dr Tony Tollington

Tollington, T. and El Tawy, N. ‘A grounded theory approach to the development of asset recognition criteria, notably in respect of intangible assets’
Kerrigan, L. and Tollington, T., ‘The ‘principles versus rules’ approach to purchased goodwill asset recognition: the case of FRS 10 in the United Kingdom’