PhD pathway in Accounting
PhD Supervisors in the Accounting pathway
Dr Sara Closs-Davies, Dr Danial Hemmings, Prof. Lynn Hodgkinson, Prof. Aziz Jaafar, Prof. Doris Merkl-Davies, Dr Helen Rogers, Dr Ayan Orujov; Dr Gwion Williams
Research theme or cluster associated with this PhD pathway
Supervisors research interests
Corporate reporting, CSR reporting, Corporate tax reporting, Financial Reporting Quality, Impression Management, Public sector accounting, Corporate Governance.
Outline of the pathway in accounting
Bangor Business School has a research cluster which focuses on the interaction between business organisations and their audiences via corporate communication. We explore the different means (i.e., communication via text and financial statements) and aspects of corporate communication with audiences using a wide range of theoretical frameworks and methodologies. The aim is to explore how corporate communications, both via text (e.g. annual report documents, CSR report, press releases, proxy statements, tax strategy reports) and financial statements, influence external audiences’ perceptions of organisational performance, policies and procedures. Corporate communication plays a crucial role in managing the relationships between business organisations and their various stakeholders and constituents both on an everyday basis and during non-routine events, such as poor financial performance, public controversies (e.g., reports of corporate tax avoidance, pollution, use of sweatshops), organizational change (e.g., plant closures, privatization, mergers), or alongside financing activities (e.g., initial public offerings, follow-on equity offerings). Corporate communication is either reactive and aimed at maintaining or restoring organizational legitimacy, image, or reputation, or proactive and aimed at aiding decision-making for both financial (e.g., shareholders, lenders, financial analysts) and non-financial (e.g., customers, NGOs, civil society) stakeholders.
We are currently seeking PhD candidates in the following areas:
- Impression management
- Financial reporting quality
- Disclosure quality
- Tax reporting
- CSR reporting
- Public sector reporting
- Corporate governance
Within this area we have a broad interest in many topics, but the following accounting topics are of particular interest:
- Corporate reporting of COVID-19
- Recent regulatory corporate reporting requirements (e.g., tax strategy report)
- The role of external professional advisers in the preparation of corporate reports
- Corporate reporting of climate change risk and mitigation
- Devolved tax powers: Policy design, administration and impact
- Financial reporting quality and corporate investment efficiency.
- Corporate governance and financial reporting.
Our current and recently completed PhD candidates focus(ed) on corporate tax reporting, corporate reporting in the context of crises, disclosure regulation and financial reporting quality (FRQ) in the context of IPOs, FRQ and use of tax-havens by public and private firms, and everyday interactions between civil servants and citizens in the context of the UK tax authority.
Please contact us if you have any enquiries related to the PhD pathway in accounting.