Home > Research > Researchers > Professor Vivien Urquhart > Publications

Professor Vivien Urquhart

Formerly at Lancaster University

  1. 1989
  2. Published

    Performance indices and related measures of journal reputation in accounting

    Beattie, V. & Ryan, B. 09/1989 In : British Accounting Review. 21, 3, p. 267-278 12 p.

    Research output: Contribution to journalJournal article

  3. 1991
  4. Published

    The impact of nonserial publications on research in accounting and finance

    Beattie, V. & Ryan, B. 03/1991 In : Abacus. 27, 1, p. 32-50 19 p.

    Research output: Contribution to journalJournal article

  5. 1992
  6. Published

    Bond ratings and inter-rater agreement: a cross-sectional analysis

    Beattie, V. & Searle, S. H. 1992 In : Journal of International Securities Markets. 6, p. 167-172 6 p.

    Research output: Contribution to journalJournal article

  7. Published

    Credit-rating agencies: the relationship between rater agreement and issuer/rater characteristics

    Beattie, V. & Searle, S. H. 1992 In : Journal of International Securities Markets. 6, p. 371-375 5 p.

    Research output: Contribution to journalJournal article

  8. Published

    The communication of information using graphs in corporate annual reports

    Beattie, V. & Jones, M. 1992 London: Association of Chartered Certified Accountants. 73 p.

    Research output: Book/Report/ProceedingsBook

  9. Published

    The use and abuse of graphs in annual reports: a theoretical framework and an empirical study

    Beattie, V. & Jones, M. 1992 In : Accounting and Business Research. 22, 88, p. 291-303 13 p.

    Research output: Contribution to journalJournal article

  10. 1993
  11. Published
  12. 1994
  13. Published

    Information design and manipulation: the case of financial graphs in corporate annual reports

    Beattie, V. & Jones, M. 1994 In : Information Design Journal. 7, 3, p. 211-226 16 p.

    Research output: Contribution to journalJournal article

  14. Published

    An empirical study of graphical format choices in charity annual reports

    Beattie, V. & Jones, M. 08/1994 In : Financial Accountability and Management. 10, 3, p. 215-236 22 p.

    Research output: Contribution to journalJournal article

  15. Published

    Extraordinary items and income smoothing: a positive accounting approach

    Beattie, V., Brown, S., Ewers, D., John, B., Manson, S., Thomas, D. & Turner, M. 09/1994 In : Journal of Business Finance and Accounting. 21, 6, p. 791-811 21 p.

    Research output: Contribution to journalJournal article

  16. Published

    The changing structure of the market for audit services in the UK: a descriptive study

    Beattie, V. & Fearnley, S. 12/1994 In : British Accounting Review. 26, 4, p. 301-322 22 p.

    Research output: Contribution to journalJournal article

  17. 1995
  18. Published

    Banks and bad debts: accounting for loan losses in international banking

    Beattie, V., Casson, P., Dale, R., McKenzie, G., Sutcliffe, C. & Turner, M. 1995 Chichester: Wiley. 201 p.

    Research output: Book/Report/ProceedingsBook

  19. Published

    The importance of audit firm characteristics and the drivers of auditor change in UK listed companies

    Beattie, V. & Fearnley, S. 1995 In : Accounting and Business Research. 25, 100, p. 227-239 13 p.

    Research output: Contribution to journalJournal article

  20. 1996
  21. Published

    Financial graphs in corporate annual reports: a review of practice in six countries

    Beattie, V. & Jones, M. 1996 London: Institute of Chartered Accountants in England and Wales. 64 p.

    Research output: Book/Report/ProceedingsBook

  22. 1997
  23. Published

    Deep and surface learning: a simple or simplistic dichotomy?

    Beattie, V., Collins, B. & McInnes, B. 1997 In : Accounting Education. 6, 1, p. 1-12 12 p.

    Research output: Contribution to journalJournal article

  24. Published

    A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. companies

    Beattie, V. & Jones, M. 02/1997 In : Journal of International Financial Management and Accounting. 8, 1, p. 33-68 36 p.

    Research output: Contribution to journalJournal article

  25. 1998
  26. Published

    Auditor changes and tendering: United Kingdom interview evidence

    Beattie, V. & Fearnley, S. 1998 In : Accounting, Auditing and Accountability Journal. 11, 1, p. 82-98 17 p.

    Research output: Contribution to journalJournal article

  27. Published

    Auditor iIndependence and the expectations gap: some evidence of changing user perceptions

    Beattie, V., Brandt, R. & Fearnley, S. 1998 In : Journal of Financial Regulation and Compliance. 6, 2, p. 159-170 12 p.

    Research output: Contribution to journalJournal article

  28. Published

    Graphical reporting choices: communication or manipulation?

    Beattie, V. & Jones, M. 1998 London: Association of Chartered Certified Accountants. 68 p.

    Research output: Book/Report/ProceedingsBook

  29. Published

    The impact of constructive operating lease capitalisation on key accounting ratios

    Beattie, V., Edwards, K. & Goodacre, A. 1998 In : Accounting and Business Research. 28, 4, p. 233-254 22 p.

    Research output: Contribution to journalJournal article

  30. Published

    What companies want (and don't want) from their auditors

    Beattie, V. & Fearnley, S. 1998 London: Institute of Chartered Accountants in England and Wales. 63 p.

    Research output: Book/Report/ProceedingsBook

  31. Published

    Audit market competition: auditor changes and the impact of tendering

    Beattie, V. & Fearnley, S. 09/1998 In : British Accounting Review. 30, 3, p. 261-289 29 p.

    Research output: Contribution to journalJournal article

  32. 1999
  33. Published

    Audit regulation: a partial solution expanded

    Beattie, V., Brandt, R. & Fearnley, S. 1999 In : Journal of Financial Regulation and Compliance. 7, 1, p. 31-47 17 p.

    Research output: Contribution to journalJournal article

  34. Published

    Perceptions of auditor independence: UK evidence

    Beattie, V., Brandt, R. & Fearnley, S. 1999 In : Journal of International Accounting, Auditing and Taxation. 8, 1, p. 67-107 41 p.

    Research output: Contribution to journalJournal article

  35. Published

    Australian financial graphs: an empirical study

    Beattie, V. & Jones, M. 02/1999 In : Abacus. 35, 1, p. 46-76 31 p.

    Research output: Contribution to journalJournal article

  36. 2000
  37. Published

    Changing graph use in corporate annual reports: a time series analysis

    Beattie, V. & Jones, M. 2000 In : Contemporary Accounting Research. 17, 2, p. 213-226 14 p.

    Research output: Contribution to journalJournal article

  38. Published

    Reactions to company law review proposals on reporting and accounting

    Beattie, V. & Pratt, K. 2000 Edinburgh: Institute of Chartered Accountants of Scotland. 29 p.

    Research output: Book/Report/ProceedingsBook

  39. Published

    Teaching quality assessment in accounting: the Scottish experience

    Beattie, V. & Collins, B. 2000 In : Accounting Education. 9, 1, p. 1-22 22 p.

    Research output: Contribution to journalJournal article

  40. Published

    The future of corporate reporting: a review article

    Beattie, V. 2000 In : Irish Accounting Review. 7, 1, p. 1-36 36 p.

    Research output: Contribution to journalJournal article

  41. Published

    Operating leases and the assessment of lease-debt substitutability

    Beattie, V., Goodacre, A. & Thomson, S. J. 03/2000 In : Journal of Banking and Finance. 24, 3, p. 427-470 44 p.

    Research output: Contribution to journalJournal article

  42. Published

    Impression management: the case of inter-country financial graphs

    Beattie, V. & Jones, M. 06/2000 In : Journal of International Accounting, Auditing and Taxation. 9, 2, p. 159-183 25 p.

    Research output: Contribution to journalJournal article

  43. Published

    Behind the audit report: a descriptive study of discussion and negotiation between auditors and directors

    Beattie, V., Fearnley, S. & Brandt, R. 07/2000 In : International Journal of Auditing. 4, 2, p. 177-202 26 p.

    Research output: Contribution to journalJournal article

  44. Published

    Recognition versus disclosure: an investigation of the impact on equity risk using UK operating lease disclosures

    Beattie, V., Goodacre, A. & Thomson, S. J. 11/2000 In : Journal of Business Finance and Accounting. 27, 9&10, p. 1185-1224 40 p.

    Research output: Contribution to journalJournal article

  45. 2001
  46. Published

    Behind closed doors: what company audit is really about

    Beattie, V., Fearnley, S. & Brandt, R. 2001 Basingstoke: Palgrave-Macmillan. 309 p.

    Research output: Book/Report/ProceedingsBook

  47. Published

    Business reporting: harnessing the power of the internet for users

    Beattie, V. & Pratt, K. 2001 Edinburgh: Institute of Chartered Accountants of Scotland. 80 p.

    Research output: Book/Report/ProceedingsBook

  48. Published

    The determinants of audit fees: evidence from the charity sector

    Beattie, V., Goodacre, A., Pratt, K. & Stevenson, J. 2001 In : Accounting and Business Research. 31, 4, p. 243-274 32 p.

    Research output: Contribution to journalJournal article

  49. Published

    A six-country comparison of the use of graphs in annual reports

    Beattie, V. & Jones, M. 05/2001 In : The International Journal of Accounting. 36, 2, p. 195-222 28 p.

    Research output: Contribution to journalJournal article

  50. 2002
  51. Published

    Auditor independence and non-audit services: a literature review

    Urquhart, V. 2002 London: Institute of Chartered Accountants in England and Wales.

    Research output: Book/Report/ProceedingsBook

  52. Published

    Financial regulation of public limited companies in the UK: a way forward post-Enron

    Fearnley, S., Brandt, R. & Beattie, V. 2002 In : Journal of Financial Regulation and Compliance. 10, 3, p. 254-265 12 p.

    Research output: Contribution to journalJournal article

  53. Published

    Measurement distortion of graphs in corporate reports: an experimental study

    Beattie, V. & Jones, M. 2002 In : Accounting, Auditing and Accountability Journal. 15, 4, p. 546-564 19 p.

    Research output: Contribution to journalJournal article

  54. Published

    Through the eyes of management: a study of narrative disclosures

    Beattie, V., McInnes, B. & Fearnley, S. 2002 London: Institute of Chartered Accountants in England and Wales. 116 p.

    Research output: Book/Report/ProceedingsBook

  55. Published

    Voluntary annual report disclosures: what users want

    Beattie, V. 2002 Edinburgh: Institute of Chartered Accountants of Scotland. 107 p.

    Research output: Book/Report/ProceedingsBook

  56. Published

    The impact of graph slope on rate of change judgements in corporate reports

    Beattie, V. & Jones, M. 06/2002 In : Abacus. 38, 2, p. 177-199 23 p.

    Research output: Contribution to journalJournal article

  57. 2003
  58. Published

    And then there were four: a study of UK audit market concentration – causes, consequences and the scope for market adjustment

    Beattie, V., Goodacre, A. & Fearnley, S. 2003 In : Journal of Financial Regulation and Compliance. 11, 3, p. 250-265 16 p.

    Research output: Contribution to journalJournal article

  59. Published

    Issues concerning web-based business reporting: an analysis of the views of interested parties

    Beattie, V. & Pratt, K. 06/2003 In : British Accounting Review. 35, 2, p. 155-187 33 p.

    Research output: Contribution to journalJournal article

  60. 2004
  61. Published

    Leasing: its financing role and accounting treatment

    Beattie, V., Goodacre, A. & Thomson, S. J. 2004 London: Institute of Chartered Accountants in England and Wales. 109 p.

    Research output: Book/Report/ProceedingsBook

  62. Published

    Through the eyes of management: narrative reporting across three sectors

    Beattie, V., McInnes, B. & Fearnley, S. 2004 London: Institute of Chartered Accountants in England and Wales. 139 p.

    Research output: Book/Report/ProceedingsBook

  63. Published

    A grounded theory model of auditor-client negotiations

    Beattie, V., Fearnley, S. & Brandt, R. 03/2004 In : International Journal of Auditing. 8, 1, p. 1-19 19 p.

    Research output: Contribution to journalJournal article

  64. Published

    Publishing patterns within the UK accounting and finance academic community

    Beattie, V. & Goodacre, A. 03/2004 In : British Accounting Review. 36, 1, p. 7-44 38 p.

    Research output: Contribution to journalJournal article

  65. Published

    The reform of the UK’s auditor independence framework after the Enron collapse: an example of evidence-based policy making

    Fearnley, S. & Beattie, V. 07/2004 In : International Journal of Auditing. 8, 2, p. 117-138 22 p.

    Research output: Contribution to journalJournal article

  66. Published

    A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes

    Beattie, V., McInnes, B. & Fearnley, S. 09/2004 In : Accounting Forum. 28, 3, p. 205-236 32 p.

    Research output: Contribution to journalJournal article

  67. 2005
  68. Published

    Auditor independence and audit risk: a reconceptualisation

    Fearnley, S., Beattie, V. & Brandt, R. 2005 In : Journal of International Accounting Research. 4, 1, p. 39-71 33 p.

    Research output: Contribution to journalJournal article

  69. Published

    Moving the financial accounting research front forward: the UK contribution

    Beattie, V. 03/2005 In : British Accounting Review. 37, 1, p. 85-114 30 p.

    Research output: Contribution to journalJournal article

  70. 2006
  71. Published

    A new method for ranking academic journals in accounting and finance

    Beattie, V. & Goodacre, A. 2006 In : Accounting and Business Research. 36, 2, p. 65-91 27 p.

    Research output: Contribution to journalJournal article

  72. Published

    International lease accounting reform and economic consequences: the views of UK users and preparers

    Beattie, V., Goodacre, A. & Thomson, S. J. 2006 In : The International Journal of Accounting. 41, 1, p. 75-103 29 p.

    Research output: Contribution to journalJournal article

  73. Published

    Narrative reporting in the UK and the US: which system works best

    Beattie, V. & McInnes, B. 2006 London: Institute of Chartered Accountants in England and Wales. 20 p.

    Research output: Book/Report/ProceedingsBook

  74. Published

    Theoretical studies of the historical development of the accounting discipline: a review and evidence

    Beattie, V. & Davie, E. 2006 In : Accounting, Business and Financial History. 16, 1, p. 1-25 25 p.

    Research output: Contribution to journalJournal article

  75. Published

    UK charity ethical investment: policy, practice and disclosure

    Kreander, N., Beattie, V. & Mcphail, K. 2006 London: Certified Accountants Educational Trust. 128 p.

    Research output: Book/Report/ProceedingsBook

  76. Published

    Corporate financing decisions: UK survey evidence

    Beattie, V., Goodacre, A. & Thomson, S. J. 11/2006 In : Journal of Business Finance and Accounting. 33, 9-10, p. 1402-1434 33 p.

    Research output: Contribution to journalJournal article

  77. 2007
  78. Published

    Communication between management and stakeholders: a case study

    Beattie, V., McInnes, B. & Pierpoint, J. 2007 London: Institute of Chartered Accountants in England and Wales. 12 p.

    Research output: Book/Report/ProceedingsBook

  79. Published

    Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports

    Beattie, V. & Thomson, S. 06/2007 In : Accounting Forum. 31, 2, p. 129-163 35 p.

    Research output: Contribution to journalJournal article

  80. Published

    Communication between management and stakeholders: a case study

    McInnes, B., Beattie, V. & Pierpoint, J. 11/2007 London: Institute of Chartered Accountants in England and Wales. 142 p.

    Research output: Book/Report/ProceedingsBook

  81. 2008
  82. Published

    Auditor/company interactions in the 2007 UK regulatory environment: discussion and negotiation on financial statement issues reported by finance directors, audit committee chairs and audit engagement partners

    Beattie, V., Fearnley, S. & Hines, T. 2008 London: Institute of Chartered Accountants in England and Wales. 15 p.

    Research output: Book/Report/ProceedingsBook

  83. Published

    Corporate Reporting Using Graphs: A Review and Synthesis

    Beattie, V. & Jones, M. 2008 In : Journal of Accounting Literature. 27, p. 71-110 40 p.

    Research output: Contribution to journalJournal article

  84. Published

    Investigating Presentational Change in UK Annual Reports: A Longitudinal Perspective

    Beattie, V., Dhanani, A. & Jones, M. 2008 In : Journal of Business Communication. 45, 2, p. 181-222 42 p.

    Research output: Contribution to journalJournal article

  85. Published

    The British Accounting Review: characteristics of papers submitted and accepted, 1997-2006

    Beattie, V. & Emmanuel, C. 2008 In : British Accounting Review. p. 289-296 8 p.

    Research output: Contribution to journalJournal article

  86. Published

    The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes

    Beattie, V., McInnes, B. & Pierpoint, J. 2008 Institute of Chartered Accountants in England and Wales.

    Research output: Book/Report/ProceedingsOther report

  87. Published

    The British Accounting Review review process: evidence from 1997-2006

    Beattie, V. & Emmanuel, C. 09/2008 In : British Accounting Review. 40, 3, p. 199-206 8 p.

    Research output: Contribution to journalJournal article

  88. 2009
  89. Published

    Charity Reporting – A Study of Disclosure Practices and Policies of UK Charities

    Jetty, J. & Beattie, V. 2009 Association of Chartered Certified Accountants.

    Research output: Book/Report/ProceedingsOther report

  90. Published

    The impact of changes to the non-audit services regime on finance directors, audit committee chairs and audit partners of UK listed companies

    Beattie, V., Fearnley, S. & Hines, T. 2009 London: Institute of Chartered Accountants in England and Wales. 23 p.

    Research output: Book/Report/ProceedingsBook

  91. Published

    Putting our money where their mouth is: alignment of charitable aims with charity investments – tensions in policy and practice

    Kreander, N., Beattie, V. & Mcphail, K. 1/09/2009 In : British Accounting Review. 41, 3, p. 154-168 15 p.

    Research output: Contribution to journalJournal article

  92. Published

    British research in accounting and finance (2001–2007): The 2008 research assessment exercise

    Ashton, D., Beattie, V., Broadbent, J., Brooks, C., Draper, P., Ezzamel, M., Gwilliam, D., Hodgkinson, R., Hoskin, K., Pope, P. & Stark, A. 1/12/2009 In : British Accounting Review. 41, 4, p. 199-207 9 p.

    Research output: Contribution to journalJournal article

  93. 2010
  94. Published

    Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?

    Beattie, V. & Thomson, S. 2010 Institute of Chartered Accountants of Scotland.

    Research output: Book/Report/ProceedingsOther report

  95. Published

    Human capital, value creation and disclosure

    Beattie, V. & Smith, S. J. 1/01/2010 In : Journal of Human Resource Costing and Accounting. 14, 4, p. 262-285 24 p.

    Research output: Contribution to journalJournal article

  96. Published

    Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003

    Abidin, S., Beattie, V. & Goodacre, A. 09/2010 In : British Accounting Review. 42, 3, p. 187-206 20 p.

    Research output: Contribution to journalJournal article

  97. 2011
  98. Published

    Reaching key financial reporting decisions: how UK directors and auditors interact

    Beattie, V., Fearnley, S. & Hines, T. 2011 Chichester: Wiley. 384 p.

    Research output: Book/Report/ProceedingsBook

  99. 2012
  100. Published

    Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community

    Beattie, V. A. & Goodacre, A. 2012 In : Accounting and Business Research. 42, 2, p. 197-231 35 p.

    Research output: Contribution to journalJournal article

  101. Published

    Today's PhD Students: Is There a Future Generation of Accounting Academics or are they a Dying Breed? A UK Perspective

    Beattie, V. & Smith, S. J. 2012 Institute of Chartered Accountants of Scotland.

    Research output: Book/Report/ProceedingsOther report

  102. Published

    A Real-life Case Study of Audit Interactions—Resolving Messy, Complex Problems

    Beattie, V., Fearnley, S. & Hines, T. 1/04/2012 In : Accounting Education. 21, 2, p. 111-129 19 p.

    Research output: Contribution to journalJournal article

  103. Published

    Do UK audit committees really engage with auditors on audit planning and performance?

    Beattie, V., Fearnley, S. & Hines, T. 1/08/2012 In : Accounting and Business Research. 42, 3, p. 349-375 27 p.

    Research output: Contribution to journalJournal article

  104. Published

    The determinants of audit committees: evidence from the charity sector

    Jetty, J. & Beattie, V. 1/09/2012 In : Public Money and Management. 32, 5, p. 371-378 8 p.

    Research output: Contribution to journalJournal article

  105. Published

    Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context

    Beattie, V. & Smith, S. J. 1/12/2012 In : Accounting and Business Research. 42, 5, p. 471-494 24 p.

    Research output: Contribution to journalJournal article

  106. 2013
  107. Published

    Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment

    Beattie, V., Fearnley, S. & Hines, T. 1/02/2013 In : Accounting and Business Research. 43, 1, p. 56-81 26 p.

    Research output: Contribution to journalJournal article

  108. Published

    Value creation and business models: refocusing the intellectual capital debate

    Beattie, V. & Smith, S-J. 12/2013 In : British Accounting Review. 45, 4, p. 243-254 12 p.

    Research output: Contribution to journalJournal article

  109. 2014
  110. Published

    About publishing: reviewer shortage creates crisis for journal peer review system

    Beattie, V. 2014 European Accounting Association Newsletter, 46, 2, p. 10-12 3 p.

    Research output: Contribution to specialist publicationArticle

  111. Published

    Boundary spanning and gatekeeping roles of UK audit committees

    Beattie, V., Fearnley, S. & Hines, T. 2014 In : Accounting and Business Research. 44, 3, p. 315-343 29 p.

    Research output: Contribution to journalJournal article

  112. Published

    Accounting narratives and the narrative turn in accounting research: issues, theory, methodology, methods and a research framework

    Beattie, V. 06/2014 In : British Accounting Review. 46, 2, p. 111-134 24 p.

    Research output: Contribution to journalJournal article

  113. 2015
  114. Published

    Accounting narratives: storytelling, philosophising and quantification

    Urquhart, V. A. & Davison, J. 2015 In : Accounting and Business Research. 45, 6-7, p. 655-660 660 p.

    Research output: Contribution to journalEditorial

  115. Published

    Auditor-client interactions in the changed UK regulatory environment: a revised grounded theory model

    Beattie, V., Fearnley, S. & Hines, T. 03/2015 In : International Journal of Auditing. 19, 1, p. 15-36 22 p.

    Research output: Contribution to journalJournal article

  116. 2018
  117. E-pub ahead of print

    Accounting and finance in UK universities: Academic labour, shortages and strategies

    Smith, S. J. & Urquhart, V. 3/04/2018 In : British Accounting Review.

    Research output: Contribution to journalJournal article

Back to top