Vivien Urquhart - Publications & Outputs - Research Portal

Professor Vivien Urquhart

Formerly at Lancaster University

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Article
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 publication › Article
Journal article
Published
Accounting and finance in UK universities: Academic labour, shortages and strategies
Smith, S. J. & Urquhart, V., 11/2018, In: British Accounting Review. 50, 6, p. 588-601 14 p.
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
Published
Effect of graphical presentations on insights into a company's financial position: an innovative educational approach to communicating financial information in financial reporting : a comment
Beattie, V. & Jones, M., 1993, In: Accounting Education. 2, 4, p. 303-309 7 p.
Research output: Contribution to Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
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 Journal/Magazine › Journal article › peer-review
Editorial
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 Journal/Magazine › Editorial
Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
Published
Voluntary annual report disclosures: what users want
Beattie, V., 2002, Edinburgh: Institute of Chartered Accountants of Scotland. 107 p.
Research output: Book/Report/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
Published
Graphical reporting choices: communication or manipulation?
Beattie, V. & Jones, M., 1998, London: Association of Chartered Certified Accountants. 68 p.
Research output: Book/Report/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
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/Proceedings › Book
Other report
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/Proceedings › Other report
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/Proceedings › Other report
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/Proceedings › Other report
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/Proceedings › Other report

Research

Professor Vivien Urquhart

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