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Professor Vivien Urquhart MA PhD CA

Formerly at Lancaster University

Research overview

Accounting narratives (e.g. narrative reporting by organisations, narrative discourse by intermediaries and the media).  I draw upon applied linguistics and literary studies to undertake the textual analysis of this business genre. Current practice applications relate to integrated reporting (especially the business model) and using storytelling and sensemaking as analytical perspectives.

Financial reporting interactions that take place between the CFO, audit engagement partner and the audit committee chair. Practice issues implicated in this research are the quality of financial reporting outcomes, audit quality and the role of audit committees as a corporate governance mechanism.

External Roles

External:

Editing & Reviewing

Editor Accounting & Business Research from 2013 (Associate Editor from 2010-2012);

Member, ESRC Peer Review College, 2010-to date;

Joint Editor British Accounting Review from 2005- 2009;

Member of several editorial boards;

Member of Academic Panel for ICAS;

Academic community

Panel Member for Unit of Assessment I35 (Accounting and Finance) for the RAE 2008 (also panel member in 2001);

Member, QAA benchmarking project (accounting);

Accounting Professional

Member of the Academic Panel of the Accounting Standards Board since 1999;

Member of the Accounting Standards Committee, ICAS since 2009;

Part-time Director of Research, ICAS, 1998-2003;

Member of the Accounting Standards Board’s Working Party to update the Statement ‘Operating and Financial Review’

Policy impact

Academic advisor to the Competition Commission Investigation into the Statutory Audit Market in 2012 and in 2013 during remedies phase;

Called to give oral evidence in October 2010 to House of Lords Economic Affairs Committee Inquiry into Auditors: Market Concentration and Their Role; 

Gave evidence to the Treasury Committee Hearing into Accountancy and the Banking Crisis (November 2008) and the Treasury Committee Inquiry into the Banking Crisis (January 2009);

Called in 2002 to give evidence the Treasury Select Committee on the Financial Regulation of Public Limited Companies.

Additional Information

Winner of the American Accounting Association/Deloitte Wildman Medal in 2007.

Recipient of the British Accounting & Finance Association Distinguished Academic Award in 2012.

Career Details

2004-2013 Professor of Accounting, Adam Smith Business School, University of Glasgow, UK.

1993-2003 Senior Lecturer, Reader then Professor of Accounting, University of Stirling, UK.

1998-2003 Part-time Director of Research, Institute of Chartered Accountnats of Scotland.

1987-1993 Lecturer, University of Southampton, UK.

1983-1986 Lecturer, then Senior Lecturer, Portsmouth University, UK.

1980-1983 Trainee Chartered Accountnat, Mann Judd Gordon, Glasgow, UK.

Research Interests

I have two main areas of interest. The first is accounting narratives (e.g. narrative reporting by organisations, narrative discourse by intermediaries and the media). This research uses both quantitative and qualitative methods (content analysis, linguistic analysis and discourse analysis), drawing upon applied linguistics and literary studies to undertake the textual analysis of the form and content of this business genre. Current practice applications relate to integrated reporting (especially the business model) and using storytelling and sensemaking as analytical perspectives. My other main interest is in the high level financial reporting interactions that take place between the CFO, audit engagement partner and the audit committee chair. Again I employ a mix of quantitative and qualitative methods (questionnaire and interview). Practice issues implicated in this research are the quality of financial reporting outcomes, audit quality and the role of audit committees as a corporate governance mechanism.

Secondary interests exist in scholarly knowledge development, faculty issues and doctoral education in accounting.

Current Research

Business model reporting.

Doctoral education in A&F in the UK and related faculty (discipline and academic community) issues.

Audit committees.

Financial reporting interactions.

Current Teaching

AcF 330 Dissertation

AcF333 Dissertation (E&Y)

ACF 861 Advanced Accounting Theory (Year 1 PhD, North West Consortium)

Professional Role

LUMS roles:

PhD Programme Director (Accounting)

Research Grants

Funding received for 22 separate projects, totalling over £400,000, from accountancy bodies (ICAEW, ICAS, ACCA), accounting firms (PwC), and HM Treasury.

Recent grants

 

Date

 

Awarding Body

 

Purpose of Award

Length of

Award

Value of

Award

 

2010

Institute of Chartered     Accountants of Scotland

The Future of the Academic Accounting Discipline in   the UK

 21 months

£14,998

2008

Institute of Chartered     Accountants of Scotland

Intellectual Capital Disclosure by UK Companies

18 months

£9,962

2007

 

Institute of Chartered     Accountants in England   and Wales

An Empirical Investigation into the Effect of Recent UK Regulatory Changes on Audit Interactions

and the Integrity of the Financial Reporting   Process.

2½ years

£154, 839

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