Usefulness of accounting data for equity valuation. The prudential control of financial institutions. Issues in financial reporting and financial statement analysis. Development of accounting thought.
Fair value accounting. Determinants and effects of reported audit materiality thresholds. Governance effects of cross-border deals. Accounting theory.
MSc: AcF 706: Dissertation Stream. PhD: AcF 861: Accounting Theory Seminar.
Member, Accounting Standards Board's Academic Advisory Panel.
DipBS, Sheffield, MSc, London, PhD, Lancaster, FCA
Trainee chartered accountant 1961-1967. Financial analyst, IBM (UK) Ltd. 1968-1969. Research Fellow, Lancaster University 1970-1975. Lecturer in Accounting and Finance 1976-1978. Professor of Accounting 1977 to date.