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ANDREW LYMER

ACADEMIC CURRICULUM VITAE
(Complete)

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Academic Background :

Andrew Lymer BSc., MPhil., MIRS, FAIA(Acad), FRSA, graduated from the University of Wales, Aberystwyth with a first class honours undergraduate degree in Accounting and Computer Science. He then remained in Aberystwyth to undertake research for a MPhil degree in Expert Systems applications in personal financial planning and taxation.

He currently lectures undergraduate and postgraduate students in Taxation and Business Information Systems at the Birmimgham Business School, The University of Birmingham, UK . He holds the position of full Professor of Accounting and Taxation at this institution (appointed October 2010). He is currently the Deputy Dean of the Birmingham Business School (since October 2012) having previously been the Interim Dean of the School (April - October 2012) and Head of the Department of Accounting and Finance (August 2008 - April 2012). He has taught and held visiting positions in Australia, Asia, elsewhere in Europe, in Central America, Africa and the USA. He held an appointment as Rawls Visiting Professor of Taxation at Texas Tech University, USA (July 2005 - June 2008). He is a member of the Association of Business Schools' International and External Relations Committee and from February 2008 to April 2011 was appointed as the Leader of the HM Treasury Tax Development Programme. He is the Senior Editor of the bi-weekly, CIMA sponsored, Double Entries newsletter, a role he has now held for approaching 15 years and is also the author of the main taxation textbook in the UK - now in its 20th annual edition.


Research Record :

His research interests lie in the areas of taxation (particularly International Taxation, the influence of technology on taxation and tax systems, and tax education) and of applied information systems/computing (in particular, in the business potential of the Internet for use in areas such as in corporate reporting and in the use and potential of Artificial Intelligence in commercial environments). His research activities to date won him the 'Outstanding Researcher of the Year' award from the American Accounting Association AI/Emerging Technologies (now SET) section for the 2003/4 year.

He is currently engaged in research work on the implications of XBRL and On-line Corporate Reporting, in International taxation (on fairness in tax system design, tax reform, tax compliance in self assessment systems and the taxation of electronic business activity).

He has published papers on the use of the Internet for commercial activities and as a tool for business research and teaching in journals such as the the European Accounting Review, British Accounting Review, Accounting Forum,Australian Accounting Review, the International Journal of Auditing and the International Journal of Accounting Information Systems, and on computing and IT related issues dealing with Intelligent System applications in journals such as The New Review of Applied Expert Systems and Intelligent Systems in Accounting, Finance and Management. He has also published articles on accounting education in Issues in Accounting Education, Pacific Accounting Review and Accounting Education: An International Journal.

His recent tax research work includes publications in British Tax Review and eJournal of Tax Research and a jointly edited book for Oxford University Press entitled 'Interdisciplinary Research in Taxation'. He also recently jointly edited a text entitled 'Contemporary Issues in Taxation Research' published in September 2003 (by Ashgate). Previously to this he acted as joint editor for a Research Report for the ICAEW entitled 'Interdisciplinary Research in Taxation', published articles in tax on the need for more taxation research and teaching in Universities (e.g. in the European Accounting Review) and on intangibles taxation (in the Australian Tax Forum), and edited a special issue in 2000/1 on the issue of tax education for Accounting Education: An International Journal.

He has co-authored a number of reports for a wide variety of bodies including; 'Level 2 digital reporting: A study from the perspective of the non-professional investor' - a Research Report released in 2009 for the Centre for Business Performance, Institute of Chartered Accountants in England and Wales (ICAEW), 'XBRL - The views of stakeholders, Research Report for the Association of Chartered Certified Accountants (ACCA), (released December 2009), 'Measuring and Understanding the Use of Online Corporate Reporting Information' - an ESRC Project report, 'Business Reporting on the Internet'- an IASC (now the IASB) Discussion Paper, 'UK Corporate Financial Communications on the Internet' for Deloitte & Touche, ' Trends in Internet Financial Reporting' for the ICAEW and 'The Impact of the Internet on SMEs', for the ACCA. His report on 'Intelligent Internet Agents in Business Management and Accounting' for CIMA was released in 2005.

He is the lead author of an annually produced UK taxation textbook, entitled 'Taxation: Policy and Practice', now in its 20th edition (2013/14). He has also jointly edited, and part authored, a text book in International Taxation for Springer Press, entitled 'The International Taxation System'. He is also the series lead author for the Teach Yourself Accounting series for Hodder Stoughton - including Basic Accounting, Getting to Grips with Bookkeeping, Small Business Accounting and Small Business Accounting Made Simple.

During 2000 he was Visiting Research Fellow at the Australian Taxation Studies Program (ATax) at the University of New South Wales, Australia where he returned again as a visitor in February/March 2006. In February 2001, and again in June-August 2003 and July-August 2004, he was a Visiting Scholar, then Visiting Professor, at Texas Tech University, USA. During July and August 2002 he was a Visiting Fellow at Curtin University of Technology, Perth, Australia and Visiting Professorial Fellow at the University of Sydney, Australia. He was appointed as the Rawls Visiting Professor in Taxation at Texas Tech University, USA from July 2005 to June 2008. He was a Universitas21 Fellow for 2005/6 which allowed him to spend the first quarter of 2006 at the Universities of Melbourne and New South Wales in Australia.

He is currently the external examiner for undergraduate accounting courses of the Universities Dundee, Exeter and Galway.

From 2003-2006 he was Assistant Editor, with responsibility for the Discussion List, for the Journal of Emerging Technologies in Accounting (an Amercian Accounting Association journal). He is also a member of the Editorial Review Boards of a number of journals, including the Journal of Accounting Education, The International Journal of Accounting Information Systems, and the International Journal of Digital Accounting Research. He has previously been on the Editorial Board of the European Accounting Review, the International Jounrla of Accounting, Accounting Education: An International Journal, amongst others, He was appointed as an Editorial Advisor for the Meditari journal (produced in South Africa) in May 2005.

He was the Director of ICAEW sponsored 'SUMMA Project' from November 1996 to its conclusion in April 1999 which laid key foundations in the exploration of the influence of the Internet on the accounting profession both in the UK and internationally (as one of the founders of the International Accounting Network), is webmaster of both the AI/Emerging Technologies (2006-8) and International Accounting Sections (2007-8) of the Amerian Accounting Association and was the Webmanager of the European Accounting Association (from 1994 until 2005). He also set up and then managed the British Accounting Association website from 1996 to April 1999.

He is a member of the Tax Research Network Steering Group. During 2000/1 he was a member of the American Accounting Association Information Technology Intergration Committee. He was the President of the Emerging Technologies (now Strategic and Emerging Technologies) Section of the American Accounting Association for 2005/6 and has been the international representative on the committee of both the SET section and the Information Systems section of the American Accounting Association since 2003/4. He was a member of the AAA Intellectual Property Task Force (2006-7) and a member of the AAA Commons Project Committee (2007-8).

He was awarded a ICAEW (Academic) Fellowship in 1997 (three year award) and was a member of the American Accounting Association's Globalisation Committee in 1998-9. He is currently a member of the XBRL-UK jurisdiction Steering Committee.

He acted as a Special Section Editor for the European Accounting Review on 'the Internet and Corporate Reporting in Europe' (published in Vol. 8 No. 2 1999) and Guest Edited an issue of Accounting Education: An International Journal on tax education (published two parts during 2000 and 2001). He has also set up and edits the AccountingEducation.com website providing weekly news and other information services to the academic accounting world and Taxstudent.com - a online community for those teaching and studying UK taxation.


Funded Research Projects:

  • Co-researcher/workstream lead - CHASM Fisher funding for 2013/14
    Funded by private donation - 160,000 (January 2013 - )
    with Karen Rowlingson (IASS, University of Birmingham)

  • Researcher/supervisor - Personal taxation policy development (PhD scholarship)
    Funded by - Institute of Chartered Accountants in England and Wales (ICAEW) - 72,000 (October 2012 - Sept 2016)
    with Sam Thewlis (PhD student)

  • Co-researcher - Impact of religiosity on tax compliance
    Funded by the Chartered Institute of Taxation (CIOT) - 2,000 (September 2012 - January 2014)
    With Recep Yucedogru (PhD student)

  • Shaping Technology Standards in a Networked Environment: The case of XBRL in Australia and the UK
    Funded by the Faculty of the Professions, University of Adelaide - AUD9,975 (September - December 2008)
    with Indrit Troshani (University of Adelaide)

  • An investigation into roles of standard-setting consortia in the standardization of XBRL in Australia and the UK
    Funded by the School of Commerce, University of Adelaide - AUD4,000 (September - December 2008)
    with Indrit Troshani (University of Adelaide)

  • Digital Reporting : Looking to the Future of Financial Reporting
    Funded by ACCA - 4,700 (September 2007 to June 2008)
    with Christine Hellier & Theresa Dunne (University of Dundee) and Rania Mousa (University of Birmimgham)

  • Tax knowledge and tax compliance determinants in a self assessment system - The case of Malaysia
    Funded by the Tax Research Institue (University of Nottingham) - 2,000 (June - December 2007)
    with Rizal Palil (University of Birmingham)

  • Level 2 Digital Reporting: A study from the perspective of non-professional investors
    Funded by ICAEW - 7,280 (May 2007 - September 2008)
    with Joanne Locke (University of Waikato & University of Birmingham) and Alan Lowe (Aston University)

  • Agent e-filing developments in the UK: post Carter Review assessment of adoption developments
    Funded by Tax Research Institute & University of Central Lancashire and supported by the Chartered Institue of Taxation - 4,000 (March - December 2007)
    with A. Hansford (University of Bournemouth) & K. Pilkington (University of Central Lancashire)

  • Investigation of the Demand for Internet Financial Reporting in Canada
    Funded by Institute of Chartered Accountants of Ontario (ICAO) - CDN$5,500 (April - October 2006)
    with Jo-Anne Ryan, (Nipissing University, Ontario)

  • Universitas 21 Fellowship 2005/6
    Funded by Universitas 21/University of Birmimngham - 3,900
    Visit and teaching exchange with Universities of New South Wales (international taxation) and Melbourne (accounting information systems) - January to April 2006

  • Project leader - 'Wireless Computing potential for learning and teaching enhancement in business education'
    Funded by Birmingham University Alumni Development Fund 2005 - 5,000
    with D. Corlett (Centre for Educational Technology and Distance Learning, University of Birmingham) and Paul Jackson (School of Public Policy, University of Birmingham)

  • Co-director and recipient of a Hewlett Packard 'Mobile Technology Solutions in Learning Environment Philanthropy Award' for 2004/5.
    (January 2004 - May 2005) - 78,000
    with D. Corlett (Centre for Educational Technology and Distance Learning, University of Birmingham) and Paul Jackson (School of Public Policy, University of Birmingham)

  • 'Measuring and understanding the demand for online corporate reporting'
    Funded by ESRC (March 2003 - August 2004) - 75,000
    with N. Rowbottom & A. Allam (both of University of Birmingham,UK)
    (Research Programme grant number RES-335-25-0038)

  • 'Intelligent Internet Agents in Management Accounting'
    Funded by CIMA (April 2000 - April 2002) - 7,500
    with A. Baldwin (University of Alabama, USA)

  • 'The Potential of the Internet for Corporate Financial Reporting'
    Funded by the ICAEW (November 1998 - March 2001) - 9,158
    with J. Xiao & M. Jones (both University of Cardiff)

  • 'Business Reporting on the Internet' - IASC/B Discussion Paper (released November 1999)
    Funded by IASC
    with R. Debreceny, Asheq Rahman (both Nanyang Technological University, Singapore) & G. Gray (California State University, Northridge)

  • 'Interdisciplinary Research in Taxation: Research Approaches and Bibliography'
    Funded by the ICAEW (June 1998 - April 1999) - 4,650
    with Margaret Lamb (University of Warwick)

  • Director of the SUMMA Project: Funded by ICAEW, UK (1997-9) - 39,000

  • Co-applicant in the SUMMA Project: Funded by ICAEW, UK. (1995/6) - 27,000
    Lead Academic: Barry Spaul, University of Exeter, UK.

  • Lead Academic - 'The Internet and the SME domain : an impacts study'.
    Funded by the ACCA (Jan 1996 - Apr 1997) - 2,900.
    Co-applicants:
    Amanda Nayak, University of Birmingham
    Barry Spaul, University of Exeter

Articles Published (refereed):

Forthcoming:

  • (with J. Locke & A. Lowe), 'Interactive data and investor decision making: An experimental study', forthcoming in Accounting and Finance, 2014

  • (with C. Helliar, T. Dunne and R. Mousa), 'XBRL - views of stakeholders', British Accounting Review - accepted May 2013, forthcoming 2014 volume.

In print:

  • (with A. Hansford & K. Pilkington), 'Development on tax e-filing: practical views form the coalface', Journal of Applied Accounting Research, 2012, Vol. 13, Iss. 3, pp. 212.225. - Awarded Highly Commended paper for 2013

  • (with J. Locke & A. Lowe), 'Interactive data in financial reporting: The construction of the non-professional investor', Critical Perspectives in Accounting, 2012, Vol. 23, Iss. 3, pp. 183-200.

  • (with I. Troshani), 'Translation in technology standardisation: The case of XBRL', Information Technology & People, 2011, Vol. 23, No. 2, pp. 136-164.

  • (with N. Rowbottom) 'Exploring the use and users of narrative reporting in the online annual report', Journal of Applied Accounting Research, Vol. 11, Iss. 2, 2010. pp.90 - 108. [DOI 10.1108/09675421011069487]

  • (with I. Troshani) 'Translation in XBRL standardisation', Information, Technology and People Vol. 23, Iss. 2, 2010. pp.136-164. [DOI 10.1108/09593841011052147 ]

  • (with P. Jelfs) 'Taxpayer response to the recent 'flat tax' UK Capital Gains Tax (CGT) reform and the implication for tax law simplification', IRS Research Bulletin, 2009 Volume, pp. 63-84.

  • (with N. Rowbottom) 'Exploring the use of online corporate reporting information', Journal of Emerging Technologies in Accounting Vol. 6, No.1, 2009, pp27-45.

  • (with N. Rowbottom) ''Exploring the use of online corporate sustainability information'', Accounting Forum Vol. 33, No. 2, June 2009, pp. 176-186

  • (with A. Hansford & C. Pilkington) 'IT Adoption Strategies and their Application to efiling Self Assessment Tax Returns: The Case of the UK', eJournal of Tax Research, Vol. 4, No. 1, August 2006, pp.80-96.

  • (with various authors) 'Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation', Journal of Information Systems, Vol. 19, No. 2, Fall 2005, pp. 191-210.

  • (with J. Xiao & M. Jones) 'A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting', International Journal of Digital Accounting Research, Vol. 5, N.10, 2005, pp. 131-169.

  • (with A. Hansford & C. Pilkington) 'Filing by Internet in the UK - The barriers to filing self-assessment tax returns by the Internet', British Tax Review, Issue 5, 2005, pp. 544-556.

  • (with A. Allam & N. Rowbottom) 'An Exploration of the Potential for studying the usage of Investor Relations Information through the analysis of Web Server Logs', International Journal of Accounting Information Systems, Vol.6 Iss.1, March 2005, pp.31-53.

  • (with S. Lodhia & A. Allam) 'Corporate Reporting on the Internet in Australia: An exploratory study", Australian Accounting Review Issue 34, Vol. 14 No. 3, November 2004. pp. 64-71.

  • (with D. Onyekwe, G. McGill & M. Walpole) 'Taxing the Intangible: overview of global approaches and a review of recent policy changes in the UK', Australian Tax Forum, Volume 18, No. 4, October, 2003, pp. 431-464

  • (with A. Allam) 'Developments in Internet Financial Reporting: Review & Analysis Across Five Developed Countries', International Journal of Digital Accounting Research Volume 3, Issue 6, July, 2003 pp.165-199

  • (with Roger Debreceny) 'The Auditor and Corporate Reporting on the Internet: Challenges and Institutional Responses', The International Journal of Auditing volume 7, number 2, 2003, p.103-120

  • (with Z. Z. Xiao and M. Jones) 'Immediate trends in Internet reporting' the European Accounting Review volume 11 issue 2, 2002, p.245-275

  • (with A. Baldwin) 'Intelligent Internet Agents and Management Accounting' The New Review of Applied Expert Systems and Emerging Technologies, volume 7, 2001. p 151-166

  • (with R. Debreceny, G. Stevenson Smith & C. White) 'Accounting Education in the New Millennium: The Internet Challenges', The Pacific Accounting Review, Volume 11, Number 2, December 1999/January 2000, p 67-75

  • (with M. Lamb) 'Taxation in an Accounting Context: Future Prospects and Interdisciplinary Perspectives', The European Accounting Review, Vol 8 No. 4, 1999. p749-776

  • (with J. Craner) 'Tax Education in the UK: A Survey of Tax Courses in Undergraduate Accounting Degrees', Accounting Education: An International Journal, Volume 8 No. 2, June 1999, pp.127-156.

  • 'The Internet and the Future of Corporate Reporting in Europe', The European Accounting Review, Vol 8, No. 2 1999, p 289-301,

  • (with A. Sangster) 'How to survive a new educational era' Issues in Accounting Education , November 1998, Vol.13, No. 4. p.1095-1109.

  • (with A. Sangster and A. Baldwin) 'Using the World Wide Web in Accounting Research: A huge step forward or a new constraint ?' British Accounting Review Vol 29, No. 4, December, 1997. p.395-407.

  • 'The use of the Internet for Corporate Reporting - a discussion of the issues and survey of current usage in the UK'. Journal of Financial Information Systems , 1997.

  • (with J. Samuels),'The Financial Reporting of Executive Share Options', British Accounting Review, Vol. 28, No. 3, September 1996 p.249--266

  • 'The Integration of Expert Systems into the teaching of Accountancy: A third year option course approach', Accounting Education: An International Journal, Special Issue on Expert Systems in Accounting Education, 4(3), December 1995, p249-258.

  • (with K. Richards), 'A Hybrid Expert System for Personal Pension Planning in the UK', Intelligent Systems in Accounting, Finance and Management , Vol. 4, No. 1 Wiley: Chichester, UK. March 1995. pp 71-88.

  • 'The Internet as a Resource for Business Research' ACCOUNT, Vol. 6, No. 3. pp 18-27. Autumn 1994.

  • (with L, Muggridge), 'Assessing Professional Expertise: Expert Systems in the Professional Accounting Domain', International Journal of Applied Expert Systems , Vol 1 No. 3, December 1993, pp. 228-238.


Books, Book Chapters and Reports:

Forthcoming:

In print:

  • (with L. Oats), 'Taxation: Policy and Practice', 17th-20th Editions (2010/11 - 2013/14), Fiscal Publications, August 2010 - August 2013

  • (with J. Locke & A. Lowe) 'Digital reporting for Europe: A study from the perspective of the non-professional investor', Research Report for the ICAEW, May 2010.

  • (with N. Rowbottom), 'Get to grips with Book-keeping' - Teach Yourself Series, 10th edition, Hodder Stoughton, April 2010

  • (with N. Azmat), 'Basic Accounting' - Teach Yourself Series, 4th edition, Hodder Stoughton, April 2010

  • 'Small Business Accounting' - Teach Yourself Series, 4th edition, Hodder Stoughton, April 2010

  • (with C. Hellier, T. Dunne & R. Mousa), XBRL - The views of stakeholders, Research Report for the ACCA, published December 2009

  • (with L. Oats), 'Taxation: Policy and Practice', 16th Edition (2009/10), Fiscal Publications, August 2009

  • (with L. Oats), 'Taxation: Policy and Practice', 15th Edition (2008/9), Fiscal Publications, August 2008

  • (with L. Oats), 'Taxation: Policy and Practice', 14th Edition (2007/8), Fiscal Publications, August 2007

  • (with L. Oats), 'Taxation: Policy and Practice', 13th Edition (2006/7), Fiscal Publications, August 2006

  • (with L. Oats), 'Taxation: Policy and Practice', 12th Edition (2005/6), Fiscal Publications, August 2005

  • (with N. Rowbottom, A. Allam and B. Wilkins) 'Measuring and Understanding the Use of Online Corporate Reporting Information', ESRC End of Project Report - RES-335-25-0038 (May 2005)

  • (with A. Hansford & C. Pilkington) 'Filing Self-Assessment Tax Returns by Internet: the Impact on Taxpayer Compliance in the UK', Global Challenges in Tax Administration (eds R. Fisher & M. Walpole), Fiscal Publications, March 2005, pp. 256-267.

  • (with A. Baldwin) 'Intelligent Internet Agents in Management Accounting', report for CIMA 2005 (available from the author or via CIMA)

  • Editor (with M. Lamb, S. James & J. Freedman) 'Taxation: An Interdisciplinary Approach to Research', Oxford University Press, September 2004

  • 'Taxation in an Electronic World', chapter in 'Taxation: An Interdisciplinary Approach to Research', Oxford University Press, September 2004, pp.249-272

  • (with M. Lamb) 'Producing Good Tax Research', chapter in 'Taxation: An Interdisciplinary Approach to Research', Oxford University Press, September 2004, pp.275-288

  • (with L. Oats), 'Taxation: Policy and Practice', 11th Edition (2004/5), Fiscal Publications, August 2004

  • Editor (with D. Salter), 'Contemporary Issues in Taxation Research', Ashgate Publishers, September, 2003.

  • (with D. Salter) 'Contemporary issues in taxation research: an overview', chapter in 'Contemporary Issues in Taxation Research', Ashgate Publishers, September, 2003.

  • (with L. Oats & D. Hancock), 'Taxation: Policy and Practice', 10th Edition (2003/4), AccountingEducation.con Publishing, August 2003

  • (with A. Piper), 'Teach Yourself Book-keeping' - 9th edition, Hodder Stoughton - January, 2003

  • (with J. Craner) 'Tax Education in the UK: A Survey of Tax Courses in Undergraduate Accounting Degrees', chapter in 'Critical Perspectives in Taxation', S. James (ed), Routledge,2002

  • (with M. Lamb) 'Taxation in an Accounting Context: Future Prospects and Interdisciplinary Perspectives', chapter in 'Critical Perspectives in Taxation', S. James (ed), Routledge, 2002

  • Editor (with J. Hasseldine), 'The International Taxation System', Kluwer Academic Press - August, 2002.

  • (with P. Hewitt & L. Oats) 'History of International Business Taxation', chapter in 'The International Taxation System', Kluwer Academic Press - August, 2002.

  • (with J. Hasseldine) 'Introduction to International Taxation' , chapter in 'The International Taxation System', Kluwer Academic Press - August, 2002.

  • (with P. Hancock), 'Taxation: Policy and Practice', 9th Edition (2002/3), Thomson Learning - August 2002

  • (with P. Hancock) 'Taxation: Policy and Practice', 8th Edition (2001/2), Thomson Learning - August 2001

  • (with J. Xiao & M. Jones) 'Trends in Financial Reporting', A Report for the ICAEW Centre for Business Performance, March 2001.

  • Chapter Author: 'El Futuro del Reporting Corporativo: Potencial y Limitaciones del Reporting Online', in Los Estados Financieros en Internet (ed Enrique Bonson Ponte), Publisher - Ra-Ma: Madrid, p207-232

  • (with P. Hancock) 'Taxation: Policy and Practice', 7th Edition (2000/1), International Thomson Business Press - August 2000

  • Chapter Author (with A. Baldwin & R. Johnson): 'Small and Medium-Sized Businesses and Internet Commerce', chapter in 'E-Commerce and V-Business' (B. Hunt & S. Barnes eds), Butterworth-Heinemann. pp103-120

  • 'Business Reporting on the Internet' - IASC/B Discussion Paper (November 1999)
    with R. Debreceny, Asheq Rahman (both Nanyang Technological University, Singapore)& G. Gray (California State University, Northridge)

  • Editor (with M. Lamb), 'Interdisciplinary Research into Taxation', ICAEW, Published December 1999.

  • Chapter Author (with M. Lamb), 'Taxation as an Interdisciplinary Research Field - An Introduction', in 'Interdisciplinary Research into Taxation', eds M. Lamb & A. Lymer, ICAEW, Published December 1999 p 1-9.

  • Chapter Author : 'Taxation in an Electronic World' in 'Interdisciplinary Research into Taxation', eds M. Lamb & A. Lymer, ICAEW, Published December 1999 p 167-180.

  • (with R. Hussey & J. Gulliford) 'UK Corporate Financial Communications on the Internet', A report for Deloitte & Touche Chartered Accountants (read the Executive summary here) - January 1999.

  • Chapter Author : 'Accounting and Finance on the Internet' in 'The Internet for Business Schools', Foundation for Management Education & Institute for Learning and Research Technology, University of Bristol. Chapter 1, p1-15. Jan 1999.

  • (with A. Nayak, R. Johnson & B. Spaul) 'UK Business and the Information Superhighway: Impact of the Internet on SMEs', ACCA Occasional Research Report No. 23, October 1998.

  • (with A. Piper) 'Teach Yourself Book-keeping'. Hodder Stoughton. April 1998.


Conference Proceedings (refereed) :

  • (with Nurmazilah Mahzan) 'Examining motivations to adopt Computer Assisted Audit Tools and Techniques (CAATTs): cases of UK internal auditors', Collected Proceedings of the International Business Information Management Conference (12th IBIMA), 29- 30 June 2009, Kuala Lumpur, Malaysia, p. 871-881. ISBN 978 0 9821489 1 4.

  • (with J. Ryan) 'Internet Financial Reporting: Analysis of Internet Financial Regulations and Guidance', Collected Papers of the Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, San Francisco, California, USA. 6th August, 2005, p.69-78.

  • (with A. Allam & N. Rowbottom) 'An Exploration of the Potential for studying the usage of Investor Relations Information through the analysis of Web Server Logs', Collected Papers of the Thirteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, Orlando, Florida, USA. 7th August, 2004, p.41-52.

  • (with A. Baldwin) 'Intelligent Internet Agents and Management Accounting: A solution for information overload problems?', Collected Papers of the Tenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax. Atlanta, USA, 11th August, 2001, p63-67.

  • 'E-commerce and taxation: Why tax professionals are so interested in technological developments', Collected Papers of the Ninth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax. Philadelphia, 12th August, 2000 pp41-50.

  • (with A. Baldwin, C. Brown & A. Sangster) 'A Model for Understanding the Impact of the World Wide Web on Accounting Academia', Proceedings of the 7th Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax. New Orleans, 15th August 1998.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business' Proceedings of the 8th Annual Internet Society Conference - INET'98 (CD-ROM). Geneva, Switzerland. June 21st-24th, 1998.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business: The Study of Implementation Impacts and Issues'. Proceedings of the 2nd International Workshop on Telework, Amsterdam, September 2-5th, 1997. p 320-332.

  • (with A. Sangster) 'Accounting and Finance Education and the World Wide Web: Possibilities for teaching innovation'. Selected Proceedings of the 8th Annual CTI-AFM Conference, Newport, Wales, April 1997. p.4-11.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business: A Study of Impacts'. Proceedings of the 5th European Conference on Information Systems, pp145-163. Cork, Ireland. June 1997.

  • (with R. Johnson & A. Baldwin) 'The Web and Small Businesses: Interaction and Impacts'. Proceedings of the Seventh Annual Workshop on Information Technologies and Systems, p.160-169, 1997.

  • (with R. Johnson and A. Baldwin-Morgan)'The Impact of the Internet on the Business Enterprise: the Development and Validation of an Evaluation Model', Proceedings of the 3rd European Conference on the Evaluation of Information Technology, pp.73-84. The University of Bath, UK. November 1996.

  • (with R. Johnson & A. Nayak) 'The Internet and the Small Business: Case Studies in business development through technology', Proceedings of the 19th International Small Business Association Conference, Birmingham, UK. 20-22nd November 1996. pp989-1006.

  • (with J. Cadle) 'The Internet as a Teaching Tool: Experiences in studying Banking Risk Management', Selected Proceedings of the 7th Annual CTI-AFM Conference, Brighton, April 1996.p-29-36

  • 'The Internet and the World-Wide Web in 1994: Key Changes and Developments', Selected Proceedings of the 6th Annual CTI-AFM Conference, Glasgow, 1995, p3-15.


Articles Published (non-refereed/newspaper/professional journals) :

  • (with T. Dunne, C. Helliar & R. Mousa) 'Generation XBRL?', Accountancy Futures (ACCA journal), edition 2, (2010). p. 47.

  • (with P. Jelfs) 'Flat tax: good idea or panacea?', Tax Advisor (Chartered Institute of Taxation and Association of Taxation Technicians members' journal), May 2010, p. 38-40.

  • (with A. Hansford & C. Pilkington) 'Research findings on UK SA internet filings', Tax Advisor (Chartered Institute of Taxation and Association of Taxation Technicians members' journal), October 2005, p. 16-17.

  • (with A. Allam & N. Rowbottom) 'The power of the web log - a guide for IROs', Informed (Member Magazine of the Investor Relations Society), November 2003, p. 18-19.

  • (with A. Allam) 'Decent Exposure' (Review of the first year of Regulation Fair Disclosure in the USA) Financial Management, June 2002, p34-35.

  • 'Sign of the times', Financial Management, July 2001 p21.

  • (with J. Craner) 'Editorial for special section on tax education', Accounting Education: An International Journal, Vol 9, Number 4, September 2000, p219-221.

  • 'Taxation in an Electronic World: the International Debate and a Role for Tax Research', ATax (Australian Taxation Studies Program) Discussion Paper Series - Paper No. 2 (2000), University of New South Wales, Australia.

  • 'Plagiarism and the Internet', Qualitative Market Research: An International Journal, Vol. 2 No. 3 (1999), p205-207

  • Internet Column 12: Plagiarism II and Instructional Technology Online. ACCOUNT, Vol 11, No. 1, Summer, 1999, p12-13.

  • Internet Column 11: The Internet in Accounting Education - Preliminary results of a national survey. ACCOUNT, Vol. 10, No. 2, Winter, 1998, p6-8.

  • Internet Column 10: Plagiarism and the Internet. ACCOUNT, Vol. 10, No. 1, Spring/Summer 1998, p5-6.

  • Internet Column 9: Business Publications Online: Newspapers and Magazines. ACCOUNT, Vol. 9, No. 3, Autumn 1997, p6-7.

  • 'Net Extracts', ACCOUNT, Vol. 9, No. 3, Autumn 1997, p.8.

  • (with J. Eldred, M. Dastbaz and J. Rodrigues) Internet Column 8: Supporting Distance Learning using the Internet, ACCOUNT, Vol. 9, No. 2, Summer 1997 pp. 8-10.

  • 'Net Extracts', ACCOUNT, Vol. 9, No. 2, Summer 1997, p. 11.

  • Internet Column 7: A Review of the ISWorld Network, ACCOUNT, Vol 9, No. 1, Spring 1997 p6-7

  • 'Net Extracts',ACCOUNT, Vol 9, No. 1, Spring 1997. p.8.

  • 'Can the Internet improve your supply chain?', ChamberLink: Birmingham Chamber of Commerce and Industry, October 1996 p4.

  • (with E. Pybus) 'Internet Column 6: Not Surfing but Drowning ? - Report on the first attempt at delivering a new module 'Business Application of the Internet', ACCOUNT, Vol 8, No. 3, Autumn 1996 p7-9.

  • 'Internet Column 5: Creating and Managing Educational Materials Using the Web', ACCOUNT, Vol 8, No. 2, Summer 1996, p8-10

  • 'Net Extracts', ACCOUNT, Vol 8, No. 2, Summer 1996 p10.

  • 'Internet Column 4: The Education Impacts of the World-Wide Web in Accounting, Finance and Management',ACCOUNT, Vol 8, No. 1, Spring 1996

  • 'Net Extracts', ACCOUNT, Vol 8, No. 1, Spring 1996

  • 'Internet Column 3: Investor Information On-Line - the future of Corporate Reporting ?',ACCOUNT, Vol 7, No. 3, Autumn 1995

  • 'Net Extracts', ACCOUNT, Vol 7, No. 3, Autumn 1995

  • 'Internet Column 2: The Internet - Some Implications for Marketing Courses', ACCOUNT, Vol 7, No. 2, Summer 1995 p7-8

  • 'Net Extracts', ACCOUNT, Vol 7, No. 2, Summer 1995 p8

  • 'Internet Column 1: The EDGAR Project', ACCOUNT, Vol 7, No. 1, Spring 1995. p 8-9.

  • 'Net Extracts', ACCOUNT, Vol 7, No. 1, Spring 1995. p 10


Conference Papers & Presentations :

Academic Conference Papers given :

  • (with J. Locke & A. Lowe), 'Interactive data and investor decision making: An experimental study', paper presented at the European Accounting Association Annual Conference 2013, Paris, France.

  • (with J. Locke & A. Lowe), 'Interactive data and investor decision making: An experimental study', paper presented at the Accounting and Finance Association of Australia and New Zealand (AAFNZ) Annual Conference, New Zealand, 2013.

  • (with Troshani, I.) 'Institutionalizing XBRL in the UK: An Organizing Vision perspective', paper accepted to be presented at 19th European Conference on Information Systems (ECIS) 2011, Helsinki, Finland, 9-11 June, 2011. [Paper nominated for Best Paper award]

  • (with J. Locke and A. Lowe) 'Problemisations on the path to mandating interactive data: The SEC as spokesperson for the non-professional investor', paper presented at 33rd European Accounting Association Annual Congress, Istanbul, Turkey, May 2010.

  • (with J. Locke & A. Lowe) 'Digital reporting: Constructing the retail investor', paper presented at the 2010 British Accounting Association Annual Conference, Cardiff, 30th March - 1st April 2010.

  • (with J. Locke & A. Lowe) 'XBRLs genotype: A basis for analyzing strategic development?', paper presented at 20th XBRL International Conference - Academic Track, Rome, 20 - 22 April, 2010.

  • (with Troshani, I.) 'Translation in XBRL Standardization: An Actor-Network View', paper presented at 20th Australasian Conference on Information Systems (ACIS2009), Melbourne, Victoria, Australia. 2-4 December, 2009.

  • (with R. Palil) 'Tax knowledge and tax compliant behaviour in self assessment systems: What can we learn from the case of Malaysia?' Paper presented at 2009 Tax Research Network Annual Conference, UWIC Cardiff, September 10-11, 2009.

  • (with J. Locke & A. Lowe) 'Sociotechnical alignment within the interactive data constituency', Paper presented at American Accounting Association 2009 Annual Meeting, New York, August 1-4 2009.

  • (with P. Jelfs) 'Would the principles of 'flat tax' lead to simplification of the UK corporate tax system and how would taxpayers respond? Evidence from the recent changes to capital gains tax,' Paper presented at 2009 IRS Research Conference at Georgetown University's School of Law at McDonough Hall in Washington DC. July 8 & 9, 2009.

  • (with C. Hellier, T. Dunne & R. Mousa) 'XBRL: The Views of Stakeholders', Paper presented at the 2009 Financial Accounting and Reporting Conference, Cardiff, July 2009.

  • (with Nurmazilah Mahzan) 'Examining motivations to adopt Computer Assisted Audit Tools and Techniques (CAATTs): cases of UK internal auditors', Paper presented at the International Business Information Management Conference (12th IBIMA), 29- 30 June 2009, Kuala Lumpur, Malaysia.

  • (with C. Hellier, T. Dunne & R. Mousa) 'XBRL: The Views of Stakeholders', Paper presented at 2009 British Accounting Association Annual Meeting, Dundee, April 21-23, 2009.

  • (with S. Trabski & R. Debreceny) 'An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium', Paper presented at the 2008 Annual Meeting of the American Accounting Association, 3-6 August, 2008, Anaheim, CA, USA.

  • (with S. Trabski & R. Debreceny) 'An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium', Paper presented at the Administrative Sciences Association of Canada (ASAC) Annual Conference 2008, May 24-27 Halifax, Nova Scotia, Canada. Best Paper Award for the Accounting Division of ASAC 2008

  • (with S. Trabski & R. Debreceny) 'An Empirical Examination of Corporate Websites as a Voluntary Disclosure Medium', Paper presented at the Canadian Academic Accounting Association 2008 Annual Conference, May 30-31 Winnipeg, Manitoba, Canada.

  • (with N. Mazhan) 'Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors', Paper presented at the First Global Academic Conference on Internal Audit and Corporate Governance, Erasmus University, Rotterdam, The Netherlands, April 21-22, 2008.

  • (with J. Locke & A. Lowe) 'Sociotechnical alignment within the interactive data constituency', Paper accepted for Critical Perspectives in Accounting conference, New York, April 2008.

  • (with J. Locke & A. Lowe) 'Sociotechnical alignment within the interactive data constituency', Paper presented at British Accounting Association Annual conference, Blackpool, UK, April 1-3, 2008.

  • (with N. Mazhan) 'Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors', Paper presented at British Accounting Association Annual conference, Blackpool, UK, April 1-3, 2008.

  • (with S. Trabski & R. Debreceny) 'An Empirical Examination of Corporate Website as a Voluntary Disclosure Medium', Paper presented at the Eighth International Research Symposium on Accounting Information Systems, Montreal, Quebec, Canada, December 8-9, 2007.

  • (with R. Palil) 'The Importance of Tax Knowledge and its Implications for Tax Compliant Behaviour in Self Assessment Systems: A Case Study of Malaysia - Initial Comments on a National Survey', Paper presented at the Tax Research Network Annual Conference,Sheffield, 6-7 September, 2007.

  • (with N. Rowbottom) 'User Access to Statements of Management Commentry: The Case of the Operating & Financial Review', Paper presented at the 30th Annual Congress of the European Accounting Association, Lisbon, Portugal, 25-27th April, 2007.

  • (with B. Smith & D. Alexander) 'Financial Reporting and ICTS: Deliberating the Rhetoric and the Social Reality', Paper presented at the 29th European Accounting Association Annual Congress, Dublin, Ireland, March 22-24th, 2006.

  • (with N. Rowbottom & B. Wilkins) 'The demand for corporate sustainability reporting: Online evidence', Paper presented at the 29th European Accounting Association Annual Congress, Dublin, Ireland, March 22-24th, 2006.

  • 'Exploring the implications of wireless technologies on accounting education', Poster to be presented at the American Accounting Association Annual Meeting, San Francisco, USA, August 7-10, 2005.

  • (with N. Rowbottom & A. Allam) 'The demand for corporate sustainability reporting: Online evidence', Paper presented at the Ninth Financial Reporting and Business Communications conference, Cardiff Business School, Cardiff University, UK, July 8-9, 2005.

  • (with N. Rowbottom & A. Allam) 'The demand for corporate sustainability reporting: Online evidence', Paper presented at the 28th European Accounting Association Annual Congress, Goteborg, Sweden, May 18-20th, 2005.

  • (with N. Rowbottom & A. Allam) 'Measuring the use of online corporate annual reports: server access log evidence', Paper presented at the 28th European Accounting Association Annual Congress, Goteborg, Sweden, May 18-20th, 2005.

  • (with A. Allam & N. Rowbottom) 'Usage of Online Corporate Reporting: A preliminary analysis of the annual reports of large UK plcs', Paper presented at the Fifth Annual International Research Symposium on Accounting Informations Systems (IRSAIS), Washington, D.C, USA, December 16th, 2004.

  • (with N. Rowbottom & A. Allam) 'An exploration of the potential for studying the usage of Investor Relations information through the analysis of web server logs', presented at the 27th European Accounting Association Annual Congress, 1-3rd April, 2004, Prague, Czech Republic.

  • (with N. Rowbottom & A. Allam) 'An exploration of the potential for studying the usage of Investor Relations information through the analysis of web server logs', presented at the 7th European Conference on Accounting Information Systems, 30-31st March, 2004, Prague, Czech Republic.

  • (with David Onyekwe) 'Taxing the Intangible: Overview of global approaches and a review of recent policy changes in the UK', Presented at 'The Transparent Enterprise. the Value of Intangible' conference, 25-26th November, 2002. Madrid, Spain.

  • (with A. Baldwin) 'Intelligent Internet Agents for Management Accounting Tasks', American Accounting Association Annual Meeting, San Antonio, USA, 15-17th August, 2002.

  • (with R. Debreceny) 'The Audit of Corporate Reporting on the Internet: Challenges and Institutional Responses', Fourth Continuous Reporting and Auditing Conference, University of Salford, UK, 18-19 April, 2002.

  • (with R. Debreceny) 'Auditing Online Reports: Foundation for Continuous Reporting and Auditing in the UK and Australia', Third Continuous Reporting and Auditing Conference, Rutgers University, USA. 1 June, 2001.

  • (with R. Debreceny) 'Auditing Online Reporting: Professional Pronoucements and User's Needs'. Paper given at the 11th National Auditing Conference, Leicester, 23-24th March 2001.

  • 'E-commerce and taxation: Why tax professionals are so interested in technological developments', Paper given at the Open University Business School, Accounting and Finance Research Unit Conference on Accounting and Emerging Technologies, 20th October, 2000, Milton Keynes, UK.

  • (with R. Debreceny & S. White) 'Improving Personal Research Productivity using the Internet', CPE Session for the American Accounting Association Annual Conference, Philadelphia, August 13-16th 2000.

  • (with J. Xiao & M. Jones) 'Internet Reporting Trends by 2010', Paper presented at AAANZ Annual Conference 2000, Hamilton Island, Australia, July 2-4th 2000.

  • (with R. Debreceny, A. Priest, C. White & G.S. Smith) 'Accounting Education and the Internet: A second and closer look', Paper presented at the British Accounting Association Accounting Education Special Interest Group Meeting, Aberdeen, May 25-26th , 2000

  • (with J. Xiao & M. Jones) 'Immediate Trends of Internet Reporting', Paper presented at the BAA Annual Conference, 11-13th April, 2000, Exeter.

  • (with J. Xiao & M. Jones)'Internet Reporting Trends by 2010' Paper presented at the EAA 2000 Congress, Munich, Germany, March 29-31, 2000

  • (with R. Debreceny, A. Priest, C. White & G.S. Smith) 'Accounting Education and the Internet: A second and closer look', Paper presented at the 11th Asian-Pacific Conference on International Accounting Issues, Melbourne, November 21-24, 1999.

  • (with R. Debreceny, A. Priest, C. White, G. S. Smith) 'Internet Methodologies and the Accounting Curriculum', Paper given at the American Accounting Association National Conference, San Diego, August 15-17th 1999.

  • (with R. Debreceny & C. White) 'Improving Personal Productivity for Teaching and Research using the Internet', a CPE Tutorial given at the Amercian Accounting Association National Meeting, San Diego, August 14-17th 1999.

  • 'The Future of Corporate Reporting - the potential and limitations of online reporting', Invited paper, Financial Accounting and Auditing Research Conference, July 12-13th, 1999, London.

  • 'Global thinking on the future of Corporate Reporting online', 6th Financial Information and Systems Conference, Sheffield, UK, July 1-2.

  • (with S. Williams & A. Baldwin) 'Can Information Technology rescue the 'decision usefulness' paradigm? - An alternative model of financial reporting', 3rd Financial Reporting and Business Communications Conference, Cardiff, July 2-3rd, 1999.

  • 'Using Internet Technology in Corporate Reporting - a tutorial on the current state of the art and thinking of global regulators', 2nd European Conference on Accounting Information Systems (ECAIS'99), Bordeaux, France. May 3-4, 1999.

  • 'Advanced Pricing Agreements and the future of International Transfer Pricing', 20th European Accounting Association Annual Congress, Bordeaux, France. May 5-7th.

  • (with M. Lamb) 'Research in Taxation: An Interdisciplinary Perspective'. 20th European Accounting Association Annual Congress, Bordeaux, France. May 5-7th.

  • 'Taxation in an Electronic World' Interdisciplinary Research in Taxation Workshop, Birmingham, May 12, 1999.

  • 'The Internet and the Future of Corporate Reporting in Europe', British Accounting Association 1999 Annual Meeting, Glasgow, Scotland. March 29-31.

  • (with H. Bertram) 'APA's as a part of the Modernisation of UK Transfer Pricing Legislation'. 8th ICAEW Sponsored Tax Research Workshop, Chartered Accountants Hall, London. 16th September 1998.

  • (with A. Baldwin, C. Brown & A. Sangster) 'A Model for understanding the Impact of the World Wide Web on Accounting Academia', Association for Information Systems 1998 Americas Conference, Baltimore, USA. 14th-16th August 1998.

  • (with R. Debreceny & C. White) 'Using the Internet for Accounting Research'. Tutorial/CPE for the American Accounting Association Annual Conference, New Orleans, USA. August 1998.

  • (with A. Baldwin & R. Johnson) 'The Internet and the Small Business: The Study of Implementation Impacts and Issues', INET'98, Geneva, Switzerland, 21-24th July, 1998.

  • 'Taxation of Electronic Commerce", Paper given at the 5th International Financial Information Systems Conference, Sheffield, UK. 1-2 July 1998.

  • (with A. Sangster) 'Internet Technology and Accounting Education: A new era ?", European Accounting Association Annual Congress'98, Antwerp, Belgium. April, 1998.

  • (with G.Gray, P. Pacter, P. Beherts and J. Andrews) 'Emerging Technologies and the Future of Accounting'. Symposium given at the European Accounting Association Annual Congress'98, Antwerp, Belgium. April, 1998.

  • (with J. Craner) 'Tax Education in the UK: A survey of tax courses in undergraduate accounting degrees'. British Accounting Association Annual Conference, Manchester, UK. April 1998.

  • (with A. Baldwin & J. Scott) 'Explanation Generation in Accounting Expert System'. 4th World Congress on Expert Systems, Mexico, March 1998.

  • (with A. Sangster, A. Baldwin and C. Brown) 'Impacts Modelling in Expert Systems and Advanced Technologies'. Tutorial given the 4th World Congress on Expert Systems, Mexico, March 1998.

  • (with A. Baldwin & R. Johnson) 'The Web and Small Businesses: Interaction and Impacts'. Paper given at 7th Workshop on Information Technologies and Systems (WITS'97), Atlanta, Georgia, USA, December 13-14th, 1997.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business: The Study of Implementation Impacts and Issues'. Paper given at the 2nd International Workshop on Telework, Amsterdam, September 2-5 1997.

  • (with J. Craner) 'UK Taxation Education in Undergraduate Accounting Programmes: A Survey of objectives, teaching and assessment methods'. 7th ICAEW Sponsored Tax Research Workshop, Leeds University, 17th September 1997.

  • 'Corporate Reporting via the Internet - A Survey of Current Usage in the UK and Discussion of Issues'. Paper given at 1st Annual Financial Reporting and Business Communication Conference, Cardiff, Wales, July 3-4 1997.

  • 'The use of the Internet for Corporate Reporting - a discussion of the issues and survey of current usage in the UK'. Paper given at the 4th International Financial Information Systems Conference, Sheffield, UK. 2-3 July 1997.

  • (with A. Sangster) 'The WEB and Accounting and Finance Education'. Paper given at the 4th International Financial Information Systems Conference, Sheffield, UK. 2-3 July 1997.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business: A Study of Impacts'. Given at the 5th European Conference on Information Systems, Cork, Ireland. June 1997.

  • (with A. Tallberg & A. Sangster) 'The Internet and the Accounting Domain: A Workshop'. European Accounting Association. Graz, Austria. April 1997.

  • (with Tallberg,A) 'Corporate Reporting and the Internet - a survey and commentary on the use of the WWW in corporate reporting in the UK and Finland', European Accounting Association Annual Congress, Graz, Austria. April 1997.

  • (with A. Sangster) 'Accounting and Finance Education and the World Wide Web: Possibilities for Teaching Innovation'. CTI-Accounting, Finance and Management 8th Annual Conference. Newport, Wales, April 1997.

  • 'The use of the Internet in Company Reporting: a survey and commentary on the use of the WWW in corporate reporting in the UK', British Accounting Association Annual Conference, Birmingham, UK. March 1997.

  • (with R. Johnson & A. Baldwin-Morgan) 'The Impact of the Internet on the Business Enterprise: the Development and Validation of an Evaluation Model', presented at the 3rd European Conference on the Evaluation of Information Technology, The University of Bath, 29th November 1996.

  • (with R. Johnson & A. Nayak) 'The Internet and the Small Business: Case Studies in business development through technology', presented at the 19th International Small Business Association Conference, Birmingham, UK. 20-22nd November 1996.

  • (with A. Baldwin-Morgan & J. Scott) 'Explanation Generation in Accounting Expert Systems'. Presented at the 2nd International Meeting on Artificial Intelligence in Accounting, Finance and Tax, Punta Umbria (Huelva), Spain. 27-28th September 1996.

  • (with J. Craner) 'Teaching Taxation in UK undergraduate accounting degrees: A preliminary study and research rationale', 6th ICAEW Sponsored Tax Research Workshop, Warwick Business School, May 17th 1996.

  • (with J. Cadle) 'The Internet as a Teaching Tool: Experiences in studying Banking Risk Management', CTI-AFM 7th Annual Conference, Brighton, April 1996.

  • (with A. Baldwin-Morgan, C. Brown & A. Sangster) 'Intelligence on the World Wide Web', Workshop at the Third World Congress on Expert Systems, Seoul, Korea, Feb 5-9th 1996.

  • 'The Commercial Perspective on Expert System Explanation', Explanation in Expert Systems Panel, The Third World Congress on Expert Systems, Seoul, Korea, Feb 5-9th 1996.

  • 'The Internet and the World Wide Web in 1994: Key changes and developments', Plenary Session, CTI-AFM 6th Annual Conference, Glasgow, March 28th-29th 1995.

  • 'Accounting and Finance Research using the Internet', BAA NAG Regional Conference, University of Hull. September 14 1994.

  • 'Research in Accounting and Finance: Using the Internet', BAA SEAG Regional Conference, September 1994, Birkbeck College, London.

  • 'The Internet as a Resource for Business Researchers', CTI-AFM 5th Annual Conference, March 28th-29th, 1994, Coventry, UK.

  • (with K. Richards) 'Using a Hybrid Expert System for Personal Pension Planning in the UK', Fifth Annual Conference, Intelligent Systems in Accounting, Finance and Management, Stanford University, USA, November 11-13th, 1993.

  • 'Expert Systems and Business Students', Paper given at CTI Southern/Western regional conference, Henley Management Centre, July 16th 1992.

  • 'Expert Systems in Teaching Accounting: The Third Year Option Course Approach', Paper given at Expert Systems in Teaching Conference, July 15th 1992, Nottingham Trent University.


Other Presentations (non-conference academic and professional) :

  • 'Who's looking at your website?', Informer evening event for the Investor Relations Society, September 25th, 2003.

  • 'The Future of Online Reporting', Presented at professional conference entitled, 'Annual online reporting in a changing world', organised by Citigate Online, London Stock Exchange, 16th January, 2003.

  • 'Online Coporate Reporting: State of the Art', Research workshop for Accounting and Business Law Division, University of Sydney. Sydney, Australia, 7th August, 2002.

  • 'Taxation of E-Business' Research Workshop for Department of Accounting and Business Information Management, Australia National University, Canberra, 2 August, 2002.

  • 'Taxation of EBusiness' Research workshop for Accounting and Business Law Division, University of Sydney. Sydney, Australia, 31 July, 2002.

  • 'Taxation of E-Commerce: Another year on', presented at the IT and Taxation conference, Butterworths Tolley, November 28th, 2001, London.

  • 'Reporting Financials Online: State of the Art', Client seminar for College Hill, 23rd November, 2001.

  • 'Reporting Financials Online: Current State of the Art', Investor Relations Society Lunchtime Lecture Series, July 11th, 2001.

  • 'Current State of the Art in Online Financial Reporting' Staff seminar for Black Sun plc, 4 July, 2001

  • 'Reporting Financials Online - The future keeps getting closer', presented at the 'Investor Relations on the Internet Conference', Access Conferences, 17-18th May, 2001, London.

  • 'Online Auditing - trends and professional pronouncements', presented at the Online Reporting Conference, IIR Conferences, 28th March, 2001, London.

  • 'Future Trends in Online Reporting', Presentation to the Australian Accounting Standards Board, July 20th, 2000, Melbourne.

  • 'Taxation in an Electronic World: the International Debate and a Role for Tax Research', Presentation at ATax (Australian Taxation Studies Progam), University of New South Wales, Australia. 17th July, 2000

  • 'Financial Reporting: Taking apart the annual report' Invited Presentation for 'Investor Relations on the Internet', Access Conferences, 22-23 May, 2000, London

  • 'The Current Context for Online Reporting' Invited Presentation and Chair of 'Current and Future Developments in Online Reporting, IBC Conferences, 17th May, 2000, London

  • 'Web-enabled Financial Reporting' Invited Presentation for eWorld Conference, Revolution Events, 10-11 April, 2000, London

  • 'The Future of the Financial Report', Invited Presentation for the 'Web Technology and the Finance Function' conference, ICM Conferences, 4-5 April, 2000, London.

  • 'Taxation and E-commerce: How should governments react?' Invited Presentation for Adam Smith Institute Conference on The Future of Taxation Reform, London, 8-10 December 1999.

  • 'Taxation of Virtual Organisations', Invited presentation for Butterworths Tolley 'IT and Taxation' Conference, 2nd November, 1999, London.

  • 'Online Corporate Reporting: Where are we and what can we expect next?', Invited Presentation at ICAEW Financial Reporting Conference, October 18th, 1999.

  • 'Corporate Reporting Online - Issues for the ASB', Presentation given at the 1999 Accounting Standards Board Conference, 28th June 1999.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business: The Study of Implementation Impacts and Issues', Paper given to the Department of Economics and Finance, Brunel University, 6th May 1998.

  • (with R. Johnson & A. Nayak) 'The Internet and the SME domain : an impacts study'. Paper given to Birmingham Business School Research Seminar Series, November 19th, 1997.

  • (with A. Sangster) 'The Internet and Accounting and Finance Research". Irish Accounting & Finance Association (IAFA) Research Seminar Number 1. Queen's University of Belfast. March 8th 1997.

  • (with R. Johnson & A. Baldwin) 'The Internet and the Small Business: A study of Impacts". Presented at The Queen's University of Belfast, School of Management. March 7th 1997.

  • (with R. Johnson & A. Baldwin-Morgan) 'The Impact of the Internet on the Business Enterprise: the Development and Validation of an Evaluation Model'. Presented at the University of Warwick, Department of Accounting & Finance, 15th February 1997.

  • 'Using E-Mail for Commercial Advantage', CUBIT: The West Midlands Internet Business Club, Cafe Surf, Birmingham, 15th January 1997.

  • (with R. Johnson & A. Baldwin-Morgan) 'The Impact of the Internet on the Business Enterprise: the Development and Validation of an Evaluation Model'. Presented at the Queensland University of Technology, Department of Accounting Research Workshop, 25th October 1996.

  • (with A. Sangster & A, Baldwin-Morgan) 'Using the WorldWide Web in Accounting Research: A huge step forward or a new constraint', Presented at the University of Southern Queensland, Department of Accounting, Research Workshop, 24th October 1996.

  • (with A. Baldwin-Morgan) 'Webbing Australian Commerce Education', Presented at the University of Southern Queensland, Department of Accounting, Research Workshop, 24th October 1996.

  • (with R. Johnson & A. Baldwin-Morgan) 'The Impact of the Internet on the Business Enterprise: the Development and Validation of an Evaluation Model'. Presented at the University of Tasmania, Computer Science Department, Information System Group, Research Workshop, 13th September 1996.

  • 'Researching the Internet for business' CUBIT: the West Midlands Internet Business Club, Cafe Surf, Birmingham, 2nd July 1996.

  • 'Tyndallwoods Solicitors & Groupware Development: Working at a distance', Open Information Event, Birmingham Centre for Manufacturing, March 21st, 1996.

  • 'The Internet in the Business Domain', British Computer Society (Coventry Branch), Coventry, 21st Feb 1996.

  • 'Auditing On-Line Company Information', Information Highways: The Opportunities for Good and Ill', Computer Audit Specialist Group (British Computer Society) Technical briefing, 16th January, 1996.

  • 'An Introduction to the Internet', MidNewT 'Internet in Business' Conference, The University of Birmingham, September 13th, 1995.

  • 'Internet Resources for Business Researchers' Nottingham Trent University, Staff Day, April 1995.

  • 'Current Resources for Accountants on the Internet' ICAEW Open Forum, Chartered Accountants Hall, Moorgate Place, London, March 17 1995.


Review Articles :

  • 'The VAT in Developing and Transition Countries', by Richard Bird and Pierre-Pascal Gendron, Cambridge University Press. Book review for Journal of the American Taxation Association (JATA) (forthcoming).

  • 'Taxation of E-Commerce' by W. Craig, Butterworth's Tolley Publishers. Review available online here (published June 2001).

  • 'Handbook of Expert Systems' ed. J. Liebowitz, Book review for New Review of Applied Expert Systems, Vol 5, 1999, p 213-216.

  • 'Conference Review: 2nd International Meeting on Artificial Intelligence in Accounting, Finance and Tax - Punta Umbria, Spain 27th-28th September 1996'. International Journal of Intelligent Systems in Accounting, Finance and Management, Vol. 6, No. 3, p265-267.

  • 'Intelligent Systems in Accounting and Finance',eds. G. Sierra and E. Bonson, University of Huelva. Published in 'The New Review of Applied Expert Systems', Vol. 3, 1997 p. 181-183.

  • 'Research and development in expert systems IX' ed. M. Bramer and R. Milne, Cambridge University Press. Published in 'The International Journal of Applied Expert Systems' Vol 1, No. 1, 1993.

  • (with Hermsmeyer,C) 'The Student Edition of Ready-to-Run Accounting', ACCOUNT, Vol 4, No 1. pp 36-41, Spring 1992.


Research Students supervised :

In process:

  • John Moss - 'Financial literacy and provision of financial advice' (initial title) - Ph.D (Birmingham), commenced October 2009, due for completion by September 2013.

  • Alexander Ampaabeng - 'Designing tax systems for informal economies' (initial title) - Ph.D (Birmingham) - part time, commenced June 2010, due for completion 31 May 2018 (including period of leave of absence) (lead supervisor).

  • Recep Yucedogru - 'Impacts of religiosity on tax compliance in small business' (initial title) - Ph.D (Nottingham), commenced October 2010, due for completion September 2014. (second/external supervisor)

  • Sam Thewlis - 'Personal taxation policy development in the UK - impact on citizenship' (initial title) - Ph.D (Birmingham), commenced October 2012, due for completion September 2015 (lead supervisor)
Awarded:

  • Jo-Anne Ryan - 'Corporate financial reporting: The implications of internet reporting for croporations, users and accountants' (initial title) - Ph.D (Birmingham) (P/T), commenced January 2002, awarded April 2011.

  • Rania Mousa - 'XBRL adoption in the UK public sector' - Ph.D (Birmingham), commenced October 2006, awarded March 2011.

  • Barry Smith - 'Democratisation of financial reporting - the case for XBRL' (initial title) - Ph.D (Birmingham) (P/T), commenced October 2003, awarded March 2011.

  • Peter Jelfs - 'Would a flat tax simplify the UK's tax legislation and reduc the associated compliance costs?' - MSc. by Research (P/T) (Birmingham), commenced October 2007, awarded January 2010.

  • Mohd Rizal Palil - 'Measuring tax knowledge and tax compliance determinants in self assessment systems' (initial title) - Ph.D (Birmingham), commenced October 2006, awarded September 2010.

  • Nurmazilah Mazhan - 'Adoption and use of computer assisted audit tools and techniques (CAATTs)' - Ph.D (Birmingham), awarded March 2009.

  • Amir Allam - 'Measuring the use of online corporate annual reports through analysis of web server logs' - Ph.D (Birmingham), awarded June 2005.

  • David Onyekwe - 'International approaches to accounting for and taxing intangible assets', MSc. by Research (Birmingham), awarded January 2004.

  • Minsu Kang - 'The taxation policy of Korea: the context of E-commerce' MSc. by Research (Birmingham), awarded December 2002.

  • Paul Hewitt - 'The growth of electronic commerce and the problems it presents to government tax revenues: A review of the debate 1995-2001', MSc. by Research (Birmingham), awarded February 2002.

  • Catherine Merker - 'Transfer Pricing in the Multinational Enterprise - Ever changing times',

  • Heloise Bertram - 'The development of fiscal controls over internetaional transfer pricing', MSc. by Research (Birmingham), awarded June 1999.

  • Rowland Johnson - 'The impact of the Internet on small and medium sized enterprises', M. Soc. Sci by Research (Birmingham), awarded August, 1996.


Membership of Societies :


Editorships and Journal Editorial Boards

  • Current:
    • Editorial Board Member, Issues in Accounting Education (January 2010 - December 2013)

    • Editorial Advisory Board member, Meditari Accountancy Research (from May 2005)

    • Editorial Board - Journal of Accounting Education (from January 2002)

    • Editorial Review Board - International Journal of Accounting Information Systems (from June 1999)

    • Editorial Board - International Journal of Digital Research in Accounting (from June 2001)

  • Previous:
    • Editor (Discussions) - Journal of Emerging Technologies in Accounting (AAA AI/ET Section Journal) (from November 2003 to August 2006)

    • Editorial Board - Accounting Education: An International Journal (from January 2001 to January 2009)

    • Editorial Management Committee - European Accounting Review (March 2000 - April 2002)

    • Joint Editor - The New Review of Applied Expert Systems and Emerging Technologies (January 1999 - September 2002 )

    • Editorial Board Member - Journal of Information Cases and Applications (December 1997 - April 2001)

    • Editorial Board - The Journal of Financial Information Systems (July 1997-Dec 2001)

    • Review Board Member - International Journal of Accounting (Jan 1998-Dec 2001)

    • Reviews Editor of the New Review of Applied Expert Systems (formally known as The International Journal of Applied Expert Systems) - published Taylor Graham: Nov 1992 - December 1998


Miscellaneous :


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This page was created and is maintained by - Andy Lymer

He can be contacted by e-mail at a.lymer@bham.ac.uk

Last Amended : October, 2013

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