Professor Clare ROBERTS

Chair in Accountancy

BSc, MSc, PhD

Personal Details Telephone: +44 (0)1224 273395 Email: c.roberts@abdn.ac.uk Address: Room S49 Edward Wright Building Dunbar St Aberdeen AB24 3QY

Research Interests

Financial reporting: in particular, disclosure decisions, information quality, and international accounting standards

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Publications

Contributions to Journals

Articles

• Kotb, A., Roberts, C. & Sian, S. (2012). 'E-business audit: Advisory jurisdiction or occupational invasion?'. Critical Perspectives On Accounting, vol 23, no. 6.
  [Online] DOI: 10.1016/j.cpa.2012.03.003
• Roberts, C., AbuGhazaleh, N. & al Hares, O. (2011). 'Accounting discretion in goodwill impairments: UK evidence'. Journal of International Financial Management & Accounting, vol 22, no. 3, pp. 165-204.
  [Online] DOI: 10.1111/j.1467-646X.2011.01049.x
• Roberts, C. & Kotb, A. (2011). 'The impact of e-business on the audit process: an investigation of the factors leading to change'. International Journal of Auditing, vol 15, no. 2, pp. 150-175.
  [Online] DOI: 10.1111/j.1099-1123.2011.00427.x
• Roberts, C. & Kotb, A. (2011). 'E-business in accounting education: a review of undergraduate accounting degrees in the UK and Ireland'. Accounting Education, vol 20, no. 1, pp. 63-78.
  [Online] DOI: 10.1080/09537325.2010.547318
• Roberts, C., Gallhofer, S., Paisey, C. & Tarbert, H. (2011). 'Preferences, constraints and work-lifestyle choices: the case of female Scottish chartered accountants'. Accounting, Auditing & Accountability Journal, vol 24, no. 4, pp. 440-470.
  [Online] DOI: 10.1108/09513571111133054
• Roberts, C. & Kamla, R. (2010). 'The global and the local: Arabian Gulf States and imagery in annual reports'. Accounting, Auditing & Accountability Journal, vol 23, no. 4, pp. 449-481.
  [Online] DOI: 10.1108/09513571011041589
• Roberts, C. & Wang, Y. (2009). 'Accounting harmonisation and the value relevance of dirty surplus accounting flows'. Review of Accounting & Finance, vol 8, no. 4, pp. 340-368.
  [Online] DOI: 10.1108/14757700911006930
• Roberts, C. & Sian, S. (2009). 'UK small owner-managed businesses: accounting and financial reporting needs'. Journal of Small Business and Enterprise Development, vol 16, no. 2, pp. 289-305.
  [Online] DOI: 10.1108/14626000910956065
• Roberts, C., Gallhofer, S., Haslam, J. & Monk, E. (2006). 'The emancipatory potential of online reporting: the case of counter accounting'. Accounting, Auditing & Accountability Journal, vol 19, no. 5, pp. 681-718.
  [Online] DOI: 10.1108/09513570610689668
• Roberts, C., Gallhofer, S., Haslam, J. & Monk, E. (2006). 'Response to Prem Sikka's reflections on the internet and possibilities for counter accounting'. Accounting, Auditing & Accountability Journal, vol 19, no. 5, pp. 770-773.
  [Online] DOI: 10.1108/09513570610689695
• Georgiou, G. & Roberts, C. (2004). 'Corporate lobbying in the UK: an analysis of attitudes towards the ASB's 1995 deferred taxation proposals'. British Accounting Review, vol 36, no. 4, pp. 441-453.
  [Online] DOI: 10.1016/j.bar.2004.06.006

Chapters in Books, Reports and Conference Proceedings

Chapters

• Roberts, C. (2010). 'Segment reporting'. C Nobes & R Parker (eds), in: Comparative International Accounting. 11th edn, FT Prentice Hall, Harlow, United Kingdom, pp. 454-487.
• Roberts, C. (2006). 'Segment reporting'. in: In: Comparative International Accounting (ed.Nobes,C;Parker,R) Ninth ed. Prentice Hall, FT. In: Comparative International Accounting (ed.Nobes,C;Parker,R) Ninth ed. Prentice Hall, FT, pp. 406-430.
• Roberts, C. & Sian, S. (2006). 'Accounting and financial reporting guidance for small enterprises: a case study of the UK'. in: Emerging Issues in International Accounting and Business conference. Emerging Issues in International Accounting and Business conference, pp. 779-800.
• Roberts, C. (2004). 'Segmental reporting'. in: In: Comparative International Accounting (ed.Nobes,C;Parker,R) Prentice Hall, FT. In: Comparative International Accounting (ed.Nobes,C;Parker,R) Prentice Hall, FT.

Books and Reports

Books

• Roberts, C., Weetman, P. & Gordon, P. (2008). 'International Corporate Reporting: A Comparative Approach'. 4th edn, FT Prentice Hall, Harlow, United Kingdom.
• Roberts, C., Weetman, P. & Gordon, P. (2005). 'International Financial reporting: A comparative approach'. Unknown Publisher, Third edition, FT Prentice Hall.
• Roberts, C. (2003). 'Financial Reporting by Multinationals'. Unknown Publisher, Edward Elgar.
• Roberts, C., Weetman, P. & Gordon, P. (2002). 'International Financial Accounting'. Unknown Publisher, Pitman Publishing (2nd edition).

Commissioned Reports

• Roberts, C. & Sian, S. (2008). 'Micro-entity financial reporting: Some empirical evidence of persepctives of preparers and users'. International Federation of Accountants Small & Medium Practices Committee, New York, NY, USA.

Other Contributions

• Roberts, C. & Sian, S. (2006). 'Micro-Entity Financial Reporting: Perspectives of Preparers and Users'.

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