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accounting accounting information Accounting theory Africa annual reports Arab MENA region corporate environmental disclosure (CED) content analysis emerging markets environmental disclosure index (EDI) MENA region sustainable development Audit Committees Auditing Auditor independence Bankruptcy Business enterprises CEO power challenges chartered accountants Chinese Code of ethics Company law Competitive strategy Contribution margin corporate governance Corporate Health Accounting corporate performance Cost-plus pricing Costs Creative accounting Creditors endogeneity Environmental regulations Executive Pay Finance financial ethics Financial reporting Financial statements firm characteristics Firm Value governance HID/AIDS higher education Higher Education Institutions Income smoothing Initial Public Offering internal audit internal audit function Internal governance controls Islamic values Law Legitimacy Theory – Substantive and Symbolic Management Libya Libyan Stock Market Limited liability limiting factor rule linear programming location advantages Management management accounting Management control Manufacturing systems mediation mergers and acquisitions national governance quality Ownership structure product costing practice Europe accounting systems pricing Professional ethics public accountability index resource constraints Saudi Arabia Share Options Shareholder primacy Stakeholder theory Social and Environmental Accounting South Africa stock market development Sub-Saharan Africa Suppliers Sustainable development Taxation Trade creditors UK Voluntary disclosure
Number of items at this level: 91.

accounting

Cowton, Christopher J. (2009) Accounting and the ethics challenge: Re-membering the professional body. Accounting and Business Research, 39 (3). pp. 177-190. ISSN 0001-4788

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

accounting information

Haedr, Adel R. and Mehafdi, Messaoud (2017) Accounting for Management Control in Large Libyan Companies. Athens Journal of Business & Economics, 3 (3). pp. 279-303. ISSN 2241-794X

Accounting theory

Liu, Kin Cheung (1999) The controllability principle of performance evaluation : a comparative study of China and Hong Kong. Doctoral thesis, University of Huddersfield.

Africa

Tunyi, Abongeh A. and Ntim, Collins G. (2016) Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22 (2). pp. 147-167. ISSN 1075-4253

annual reports

Ntim, Collins G., Soobaroyen, Teerooven and Broad, Martin J. (2017) Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions. Accounting, auditing & accountability journal, 30 (1). pp. 65-118. ISSN 0951-3574

Arab MENA region corporate environmental disclosure (CED) content analysis emerging markets environmental disclosure index (EDI) MENA region sustainable development

Gerged, Ali M., Cowton, Christopher J. and Beddewela, Eshani (2017) Towards sustainable development in the Arab MENA region: a longitudinal analysis of environmental disclosure in corporate annual reports. Business Strategy and the Environment. ISSN 0964-4733 (In Press)

Audit Committees

Soobaroyen, Teerooven, Broad, Martin J. and Ntim, Collins G. (2014) The Role and Effectiveness of Audit Committees in UK Higher Education Institutions. Project Report. Leadership Foundation for Higher Education, London, England, UK.

Auditing

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

Watson, Michael and Emery, A.R.T. (2004) Environmental management and auditing systems: the reality of environmental self-regulation. Managerial auditing journal, 19 (7). pp. 916-928. ISSN 0268-6902

Auditor independence

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

Bankruptcy

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

Business enterprises

Liu, Kin Cheung (1999) The controllability principle of performance evaluation : a comparative study of China and Hong Kong. Doctoral thesis, University of Huddersfield.

CEO power

Ntim, Collins G., Lindop, Sarah, Thomas, Dennis A., Opong, Kwaku K. and Abdou, Hussein (2017) Executive pay and performance: The moderating effect of CEO power and governance structure. The International Journal of Human Resource Management. ISSN 0958-5192

challenges

Elmghaamez, Ibrahim K. and Ntim, Collins G. (2016) Assessing the Effectiveness of Internal Governance Controls: The Case of Internal Auditors Skills and Challenges in Libya. Corporate Ownership and Control, 13 (3). ISSN 1727-9232

chartered accountants

Cowton, Christopher J. (2009) Accounting and the ethics challenge: Re-membering the professional body. Accounting and Business Research, 39 (3). pp. 177-190. ISSN 0001-4788

Chinese

Liu, Kin Cheung (1999) The controllability principle of performance evaluation : a comparative study of China and Hong Kong. Doctoral thesis, University of Huddersfield.

Code of ethics

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

Company law

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

Competitive strategy

Guilding, Chris, Drury, Colin and Tayles, Mike (2005) An empirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20 (2). pp. 125-137. ISSN 0268-6902

Contribution margin

Cowton, Christopher J. (1996) A note on the limiting factor rule and multiple resource constraints. Accounting Education, 5 (3). pp. 269-274. ISSN 0963-9284

corporate governance

Albassam, Waleed M. and Ntim, Collins G. (2017) The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms. Journal of Islamic Accounting and Business Research, 8 (2). pp. 182-202. ISSN 1759-0817

Allcock, Deborah (2008) The Choice, Design and Strategic Implications of Executive Incentive Pay Schemes at the Time of an Initial Public Offering. Working Paper. Financial Ethics and Governance Research Group University of Huddersfield, Huddersfield, UK. (Unpublished)

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

Ntim, Collins G., Lindop, Sarah, Thomas, Dennis A., Opong, Kwaku K. and Abdou, Hussein (2017) Executive pay and performance: The moderating effect of CEO power and governance structure. The International Journal of Human Resource Management. ISSN 0958-5192

Soobaroyen, Teerooven, Broad, Martin J. and Ntim, Collins G. (2014) The Role and Effectiveness of Audit Committees in UK Higher Education Institutions. Project Report. Leadership Foundation for Higher Education, London, England, UK.

Corporate Health Accounting

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

corporate performance

Ntim, Collins G., Lindop, Sarah, Thomas, Dennis A., Opong, Kwaku K. and Abdou, Hussein (2017) Executive pay and performance: The moderating effect of CEO power and governance structure. The International Journal of Human Resource Management. ISSN 0958-5192

Cost-plus pricing

Guilding, Chris, Drury, Colin and Tayles, Mike (2005) An empirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20 (2). pp. 125-137. ISSN 0268-6902

Costs

Guilding, Chris, Drury, Colin and Tayles, Mike (2005) An empirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20 (2). pp. 125-137. ISSN 0268-6902

Creative accounting

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

Creditors

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

endogeneity

Ntim, Collins G., Lindop, Sarah, Thomas, Dennis A., Opong, Kwaku K. and Abdou, Hussein (2017) Executive pay and performance: The moderating effect of CEO power and governance structure. The International Journal of Human Resource Management. ISSN 0958-5192

Environmental regulations

Watson, Michael and Emery, A.R.T. (2004) Environmental management and auditing systems: the reality of environmental self-regulation. Managerial auditing journal, 19 (7). pp. 916-928. ISSN 0268-6902

Executive Pay

Allcock, Deborah (2008) The Choice, Design and Strategic Implications of Executive Incentive Pay Schemes at the Time of an Initial Public Offering. Working Paper. Financial Ethics and Governance Research Group University of Huddersfield, Huddersfield, UK. (Unpublished)

Ntim, Collins G., Lindop, Sarah, Thomas, Dennis A., Opong, Kwaku K. and Abdou, Hussein (2017) Executive pay and performance: The moderating effect of CEO power and governance structure. The International Journal of Human Resource Management. ISSN 0958-5192

Finance

Wu, Junjie (2003) The adoption of western management accounting practices in China and the influences of foreign partnered joint ventures. Doctoral thesis, University of Huddersfield.

financial ethics

Cowton, Christopher J. (2009) Accounting and the ethics challenge: Re-membering the professional body. Accounting and Business Research, 39 (3). pp. 177-190. ISSN 0001-4788

Financial reporting

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

Financial statements

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

firm characteristics

Tunyi, Abongeh A. and Ntim, Collins G. (2016) Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22 (2). pp. 147-167. ISSN 1075-4253

Firm Value

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

governance

Cowton, Christopher J. (2009) Accounting and the ethics challenge: Re-membering the professional body. Accounting and Business Research, 39 (3). pp. 177-190. ISSN 0001-4788

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

Ntim, Collins G., Soobaroyen, Teerooven and Broad, Martin J. (2017) Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions. Accounting, auditing & accountability journal, 30 (1). pp. 65-118. ISSN 0951-3574

HID/AIDS

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

higher education

Ntim, Collins G., Soobaroyen, Teerooven and Broad, Martin J. (2017) Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions. Accounting, auditing & accountability journal, 30 (1). pp. 65-118. ISSN 0951-3574

Higher Education Institutions

Soobaroyen, Teerooven, Broad, Martin J. and Ntim, Collins G. (2014) The Role and Effectiveness of Audit Committees in UK Higher Education Institutions. Project Report. Leadership Foundation for Higher Education, London, England, UK.

Income smoothing

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

Initial Public Offering

Allcock, Deborah (2008) The Choice, Design and Strategic Implications of Executive Incentive Pay Schemes at the Time of an Initial Public Offering. Working Paper. Financial Ethics and Governance Research Group University of Huddersfield, Huddersfield, UK. (Unpublished)

internal audit

Elmghaamez, Ibrahim K. and Ntim, Collins G. (2016) Assessing the Effectiveness of Internal Governance Controls: The Case of Internal Auditors Skills and Challenges in Libya. Corporate Ownership and Control, 13 (3). ISSN 1727-9232

internal audit function

Elmghaamez, Ibrahim K. and Ntim, Collins G. (2016) Assessing the Effectiveness of Internal Governance Controls: The Case of Internal Auditors Skills and Challenges in Libya. Corporate Ownership and Control, 13 (3). ISSN 1727-9232

Internal governance controls

Elmghaamez, Ibrahim K. and Ntim, Collins G. (2016) Assessing the Effectiveness of Internal Governance Controls: The Case of Internal Auditors Skills and Challenges in Libya. Corporate Ownership and Control, 13 (3). ISSN 1727-9232

Islamic values

Albassam, Waleed M. and Ntim, Collins G. (2017) The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms. Journal of Islamic Accounting and Business Research, 8 (2). pp. 182-202. ISSN 1759-0817

Law

Watson, Michael and Emery, A.R.T. (2004) Environmental management and auditing systems: the reality of environmental self-regulation. Managerial auditing journal, 19 (7). pp. 916-928. ISSN 0268-6902

Legitimacy Theory – Substantive and Symbolic Management

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

Libya

Elmghaamez, Ibrahim K. and Ntim, Collins G. (2016) Assessing the Effectiveness of Internal Governance Controls: The Case of Internal Auditors Skills and Challenges in Libya. Corporate Ownership and Control, 13 (3). ISSN 1727-9232

Libyan Stock Market

Elmghaamez, Ibrahim K. and Ntim, Collins G. (2016) Assessing the Effectiveness of Internal Governance Controls: The Case of Internal Auditors Skills and Challenges in Libya. Corporate Ownership and Control, 13 (3). ISSN 1727-9232

Limited liability

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

limiting factor rule

Cowton, Christopher J. (1996) A note on the limiting factor rule and multiple resource constraints. Accounting Education, 5 (3). pp. 269-274. ISSN 0963-9284

linear programming

Cowton, Christopher J. (1996) A note on the limiting factor rule and multiple resource constraints. Accounting Education, 5 (3). pp. 269-274. ISSN 0963-9284

location advantages

Tunyi, Abongeh A. and Ntim, Collins G. (2016) Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22 (2). pp. 147-167. ISSN 1075-4253

Management

Liu, Kin Cheung (1999) The controllability principle of performance evaluation : a comparative study of China and Hong Kong. Doctoral thesis, University of Huddersfield.

Wu, Junjie (2003) The adoption of western management accounting practices in China and the influences of foreign partnered joint ventures. Doctoral thesis, University of Huddersfield.

management accounting

Cowton, Christopher J. (1996) A note on the limiting factor rule and multiple resource constraints. Accounting Education, 5 (3). pp. 269-274. ISSN 0963-9284

Wu, Junjie (2003) The adoption of western management accounting practices in China and the influences of foreign partnered joint ventures. Doctoral thesis, University of Huddersfield.

Management control

Haedr, Adel R. and Mehafdi, Messaoud (2017) Accounting for Management Control in Large Libyan Companies. Athens Journal of Business & Economics, 3 (3). pp. 279-303. ISSN 2241-794X

Manufacturing systems

Guilding, Chris, Drury, Colin and Tayles, Mike (2005) An empirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20 (2). pp. 125-137. ISSN 0268-6902

mediation

Haedr, Adel R. and Mehafdi, Messaoud (2017) Accounting for Management Control in Large Libyan Companies. Athens Journal of Business & Economics, 3 (3). pp. 279-303. ISSN 2241-794X

mergers and acquisitions

Tunyi, Abongeh A. and Ntim, Collins G. (2016) Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22 (2). pp. 147-167. ISSN 1075-4253

national governance quality

Tunyi, Abongeh A. and Ntim, Collins G. (2016) Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22 (2). pp. 147-167. ISSN 1075-4253

Ownership structure

Albassam, Waleed M. and Ntim, Collins G. (2017) The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms. Journal of Islamic Accounting and Business Research, 8 (2). pp. 182-202. ISSN 1759-0817

product costing practice Europe accounting systems pricing

Brierley, John A., Cowton, Christopher J. and Drury, Colin (2001) Research into product costing practice: a European perspective. European Accounting Review, 10 (2). pp. 215-256. ISSN 0963-8180

Professional ethics

Cowton, Christopher J. (2013) Accounting ethics. In: International Encyclopedia of Ethics. Wiley-Blackwell, Chichester. ISBN 9781444367072

public accountability index

Ntim, Collins G., Soobaroyen, Teerooven and Broad, Martin J. (2017) Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions. Accounting, auditing & accountability journal, 30 (1). pp. 65-118. ISSN 0951-3574

resource constraints

Cowton, Christopher J. (1996) A note on the limiting factor rule and multiple resource constraints. Accounting Education, 5 (3). pp. 269-274. ISSN 0963-9284

Saudi Arabia

Albassam, Waleed M. and Ntim, Collins G. (2017) The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms. Journal of Islamic Accounting and Business Research, 8 (2). pp. 182-202. ISSN 1759-0817

Share Options

Allcock, Deborah (2008) The Choice, Design and Strategic Implications of Executive Incentive Pay Schemes at the Time of an Initial Public Offering. Working Paper. Financial Ethics and Governance Research Group University of Huddersfield, Huddersfield, UK. (Unpublished)

Shareholder primacy Stakeholder theory

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

Social and Environmental Accounting

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

South Africa

Ntim, Collins G., Lindop, Sarah, Thomas, Dennis A., Opong, Kwaku K. and Abdou, Hussein (2017) Executive pay and performance: The moderating effect of CEO power and governance structure. The International Journal of Human Resource Management. ISSN 0958-5192

stock market development

Tunyi, Abongeh A. and Ntim, Collins G. (2016) Location Advantages, Governance Quality, Stock Market Development and Firm Characteristics as Antecedents of African M&As. Journal of International Management, 22 (2). pp. 147-167. ISSN 1075-4253

Sub-Saharan Africa

Ntim, Collins G. (2016) Corporate Governance, Corporate Health Accounting and Firm Value: The Case of HIV/AIDS Disclosures in Sub-Saharan Africa. The International Journal of Accounting, 51 (2). pp. 155-216. ISSN 0020-7063

Suppliers

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

Sustainable development

Watson, Michael and Emery, A.R.T. (2004) Environmental management and auditing systems: the reality of environmental self-regulation. Managerial auditing journal, 19 (7). pp. 916-928. ISSN 0268-6902

Taxation

Wu, Junjie (2003) The adoption of western management accounting practices in China and the influences of foreign partnered joint ventures. Doctoral thesis, University of Huddersfield.

Trade creditors

Cowton, Christopher J. (2011) Putting Creditors in Their Rightful Place: Corporate Governance and Business Ethics in the Light of Limited Liability. Journal of business ethics, 102 (Supp 1). pp. 21-32. ISSN 1573-0697

UK

Soobaroyen, Teerooven, Broad, Martin J. and Ntim, Collins G. (2014) The Role and Effectiveness of Audit Committees in UK Higher Education Institutions. Project Report. Leadership Foundation for Higher Education, London, England, UK.

Voluntary disclosure

Albassam, Waleed M. and Ntim, Collins G. (2017) The effect of Islamic values on voluntary corporate governance disclosure: The case of Saudi listed firms. Journal of Islamic Accounting and Business Research, 8 (2). pp. 182-202. ISSN 1759-0817

Ntim, Collins G., Soobaroyen, Teerooven and Broad, Martin J. (2017) Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions. Accounting, auditing & accountability journal, 30 (1). pp. 65-118. ISSN 0951-3574

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