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Accounting and Auditing Research Group (AARG) | Brunel Business School

Leader(s)
Primary leader:
Dr Jill Collis
Support:
Mr Robin Jarvis
Support:
Dr Sergio de Cesare

Staff

Dr Elisabetta Barone (Senior Lecturer )
Dr Monomita Nandy (Senior Lecturer)
Dr Radha Shiwakoti (Senior Lecturer)
Dr Tony Tollington (Senior Lecturer)
Dr Grigorios Theodosopoulos (Senior Lecturer)
Dr Nevine El-Tawy (Lecturer)

About the group

The AARG was first founded as the Accounting and Auditing Research centre (AARC) in 2010. It was founded in order to develop research in accounting, and to foster relationships with professional accountants, as well as national and international stakeholders.

Jill Collis has developed a critical mass of research on the effects of accounting and auditing regulations on small and micro-entities. On two occasions, this has influenced 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 contributed to the 'think small first’ approach to accounting regulation in Europe.

She and Robin Jarvis have together published an international study of small and medium-sized enterprises (SMEs) using trade credit.

Jarvis has published work on the internationalisation of small firms in Europe, and on the provision of HR/employment relations advice to small firms by small and medium-sized accountancy practices.

Other successes by the Group include a body of work by Sergio de Cesare on philosophical ontology and information system development. This led to a £397k grant from the Engineering and Physical Sciences Research Counsil (EPSRC). His other publications include an analysis of the semantic terms used on StockTwits, and their effect on trading behaviour in financial markets.

Elisabetta Barone has published work on lease accounting, the adoption of the IFRS (International Financial Reporting Standards), 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.

The AARG hosts the annual Brunel Accounting Symposium on current issues in accounting. The event has been running for more than five years and attracts keynote speakers.

Besides high profile international researchers, speakers have represented:

  • national and international regulators, such as:
    • BIS – the Department for Business, Energy & Industrial Strategy
    • FRC - Financial Reporting Council
    • IASB - International Accounting Standards Board

and

  • accountancy bodies, such as:
    • ACCA - Association of Chartered Certified Accountants
    • ICAEW - Institute of Chartered Accountants in England and Wales
    • ICAS - The Institute of Chartered Accountants of Scotland