Recent publications by members of GAS:
2026
Dike, N., D'Ambruoso, L., Morgan, H., & Skea, Z. et al. (2026). A Qualitative Study of the Lived Experiences of Working Age Adults Living with Adventitious Total Bilateral Blindness in Nigeria. SSRN. https://ssrn.com/abstract=6683278
Alshabibi, B., Al Lawati, H., Bhat, M. A., & Makarem, N. et al. (2026). What Determines Corporate Board Diligence? Evidence from Emerging Market. Journal of Risk and Financial Management, 19(3), Article 213. https://doi.org/10.3390/jrfm19030213
Abderrahman, A. S. MD., & Makarem, N. (2026). The Future of External Audit: A Systematic Literature Review of Emerging Technologies and Their Impact on External Audit Practices. Journal of Risk and Financial Management, 19(3), Article 216. https://doi.org/10.3390/jrfm19030216
Witter, S., D'Ambruoso, L., Van Der Merwe, M., & Hove, J. et al. (2026). Community and health systems learning: critical realist evaluation of the VAPAR ‘learning platform’ in rural South Africa 2015-25. Wellcome Open Res, 10, Article 135. https://doi.org/10.12688/wellcomeopenres.23381.3
Paterson, A., Hyndman, N., & Jegers, M. (2026). The challenges of managing the third sector: an exploration of emerging themes. Financial Accountability & Management, 42(1), 12-18. https://doi.org/10.1111/faam.70005
2025
Sangster, A. (2025). A critical history of double entry accounting 1150-1800. (Frontiers of Accounting and Financial History; Vol. 5). World Scientific . https://doi.org/10.1142/14382-711443
Sangster, A. (Ed.), Costa, M. (Ed.), Tranchina, G. (Ed.), & Flori, L. (2025). Lodovico Flori's Treatise on Household Accounting for the Jesuit Order (1636): A Critical Translation. (Jesuit Studies; Vol. 51). Brill. https://doi.org/10.1163/9789004742543
Ghorbani, A., MohammadRezaei , F., Makarem, N., & Rezaee, Z. (2025). Brexit Trade Policy Uncertainty and Audit Pricing. (Social Science Research Network ). SSRN. https://doi.org/10.2139/ssrn.5822765
Pearson, S., Gregory, P., Nicholson, C., & O'Brien, J. T. et al. (2025). Food Standards Agency Science Council Report of Project ‘Artificial Intelligence Applications in Food Safety and Authenticity’. Food Standards Agency. https://doi.org/10.46756/sci.fsa.yne470
Alhawajreh, M. J., Jackson, W., & Paterson, A. (2025). Healthcare professionals' perceptions about implementing accreditation as a strategy to improve healthcare quality and organisational performance: a cross-sectional survey study. PloS ONE, 20(3), Article e0320664. https://doi.org/10.1371/journal.pone.0320664
Sheferaw, E. D., Alayande, B., Munyura, O., & Assuman, N. et al. (2025). Reaching the right facility for emergency patients: Destinations of Patients transported by Emergency Medical Services in Kigali, Rwanda. International Journal of Emergency Medicine, 18, Article 75. https://doi.org/10.1186/s12245-025-00853-z
Oradi, J., Makarem, N., & Hesarzadeh, R. (2025). Do female audit partners matter for audit quality? Evidence from Iran. Journal of International Accounting, Auditing and Taxation, 59, Article 100706. https://doi.org/10.1016/j.intaccaudtax.2025.100706
Witter, S., D'Ambruoso, L., Van Der Merwe, M., & Hove, J. et al. (2025). Community and health systems learning: Evaluation of the VAPAR ‘learning platform’ experience in Mpumalanga, South Africa 2017-23. Wellcome open research, 10, Article 135. https://doi.org/10.12688/wellcomeopenres.23381.2
Haque, S., Sales de Aguiar, T., & Bender, K. (2025). Managing the unwanted: an application of dispositional analysis on the Athena SWAN initiative in UK Business Schools. Gender, Work and Organization, 32(4), 1540-1555. https://doi.org/10.1111/gwao.13247
Maran, L., Lai, A., Napier, C. J., & Sandu, R. et al. (2025). Special issues in Accounting History from the guest editors’ perspective. Accounting History, 30(2), 190-210. https://doi.org/10.1177/10323732241301069
Kuter, M., Sangster, A., Gurskaya, M., & Lugovsky, D. et al. (2025). Digitalising medieval accounting research: Andrea Barbarigo’s Venetian Cash Account 1430–1434. Accounting History, 30(1), 44-67. https://doi.org/10.1177/10323732241301777
Leoni, G., & Sangster, A. (2025). Accounting history in the digital age. Accounting History, 30(1), 3-6. https://doi.org/10.1177/10323732251313890
Engdawork Melese, K., D'Ambruoso, L., Hailu, T., & Yared, M. et al. (2025). Space to see the future? A political economy analysis of child and adolescent mental health and well-being in Ethiopia including routes for change. Frontiers in Sociology, 9, Article 1488619. https://doi.org/10.3389/fsoc.2024.1488619
Ghalichi, L., D'Ambruoso, L., & Equi-Injury Group et al. (2025). Health System Governance for Injury Care in Low- and Middle-Income Countries: a survey of policymakers and policy implementors. BMJ Global Health, 10(2), Article e017890.
Witter, S., Regmi, S., Raven, J., & Nzinga, J. et al. (2025). Learning sites for health systems research: Reflections on five programs in Africa, Asia, and Central America. Learning Health Systems, 9(2), Article e10475. https://doi.org/10.1002/lrh2.10475
Sangster, A. (2025). The Diffusion of Double Entry Bookkeeping before 1800—Establishing a New Research Agenda. Accounting Historians Journal, 52(1), 95-113. https://doi.org/10.2308/AAHJ-2023-036
Sangster, A. (2025). Time to reboot accounting history – evidence from scholarship on double entry. Accounting History, 30(3), 368-391. https://doi.org/10.1177/10323732251357606
D'Ambruoso, L., Stephen, A., Cowan, E., & Innocent, W. et al. (2025). Cost of living/cost of smoking: a demonstration study of cooperative action learning to understand and address smoking in deprived communities within the cost-of-living crisis. Social Policy & Administration, 59(2), 309-323. https://doi.org/10.1111/spol.13082
Islam, S. M. T., Islam, M., & Khan, Z. (2025). NGO Activism and Anti-corruption Disclosures: An Empirical Study of Emerging Economy Multinational Companies. British Journal of Management, 36(1), 443-460. https://doi.org/10.1111/1467-8551.12856
Sangster, A. (2025). The emergence of double entry bookkeeping. Economic History Review, 78(2), 499-528. https://doi.org/10.1111/ehr.13358
Ghazwani, M. H., Whittington, M., & Diab, A. (2025). The appearance of anti-corruption reporting in a developed market: UK evidence. Journal of Financial Reporting and Accounting, 23(6), 2620-2640. https://doi.org/10.1108/JFRA-09-2022-0329
Sangster, A. (2025). 'Going digital': Its place in research into the history of modern accounting. Accounting History, 30(1), 7-22. https://doi.org/10.1177/10323732231196256
Oradi, J., Makarem, N., & Hesarzadeh, R. (2025). Do Female Audit Partners Matter for Audit Quality? Evidence from Iran. (SSRN). SSRN. https://doi.org/10.2139/ssrn.5153308
2024
Makarem, N., & Henderson, D. (2024). Market Reactions to Earnings Surprises: The Role of Rising Investor Skepticism. CAAA Annual Conference 2025, Toronto, Ontario, Canada.
Ghorbani, A., Makarem, N., MohammadRezaei , F., & Rezaee, Z. (2024). Zombie Lending and Earnings Management.
Markovic, M., Germano, S., Garijo, D., & Edwards, P. et al. (2024). Farm Explorer: A Tool for Calculating Transparent Greenhouse Gas Emissions. CEUR Workshop Proceedings, 3828, Article 31. https://ceur-ws.org/Vol-3828/paper31.pdf
Marques-McEwan, M., Bitici, U., MacBryde, J., & Paterson, A. et al. (2024). Can scotland Deliver on Circular Economy, Social Upgrading, and Internationalisation? Insights from a Knowledge Exchange Initiative. Heriot-Watt University. https://doi.org/10.17861/S4VQ-GF13
Islam, M., Abbott, P., & Haque, S. (2024). A Crisis of Accountability and Corporate Immunity for Unfair Purchasing Practices: A Survey of Global Fashion Retailers’ Production Factories in a Global South Country. Paper presented at 34th International Congress on Social and Environmental Accounting Research, St Andrews, United Kingdom. https://www.eventsforce.net/standrews/frontend/reg/absViewDocumentFE.csp?documentID=4095&eventID=205
Ahmad, N., Haque, S., & Islam, M. (2024). A Metaphorical Analysis of Modern Slavery Disclosures: A Study of Global Retailers’ Cotton Supply Chain . Paper presented at 14th Interdisciplinary Perspectives on Accounting Conference, London, United Kingdom. https://www.eventsforce.net/royalholloway/frontend/reg/absViewDocumentFE.csp?documentID=110&eventID=55
Islam, M., Abbott, P., & Haque, S. (2024). Shadow Accounts on Corporate Social Impacts and Exploitation of Workers on the Ground: Evidence from Bangladeshi Factories for Global Fashion Retailers during Covid-19 . Paper presented at British Accounting and Finance Association (BAFA) Scotland Conference, Dundee, United Kingdom.
Sangster, A. (2024). Unethical Peer Review. Accounting Historians Journal, 51(1), 95-109. https://doi.org/10.2308/AAHJ-2023-029
Sakariyahu, RO., Lawal, R., Adigun, R., & Paterson, A. et al. (2024). One crash, too many: Global uncertainty, sentiment factors and cryptocurrency market. Journal of International Financial Markets, Institutions and Money, 94, Article 102028. https://doi.org/10.1016/j.intfin.2024.102028
Witter, S., Van Der Merwe, M., Twine, R., & Mabetha, D. et al. (2024). Opening decision spaces: A case study on the opportunities and constraints in the public health sector of Mpumalanga Province, South Africa. PloS ONE, 19(7), e0304775. Article e0304775. https://doi.org/10.1371/journal.pone.0304775
Sales de Aguiar, T. (2024). ChatGPT: Reflections from the UK higher education institutions, accountancy bodies and BIG4s . Accounting Research Journal, 37(3), 308-329. https://doi.org/10.1108/ARJ-07-2023-0184
Whitaker, J., Edem, I., Amoah, A. S., & Dube, A. et al. (2024). Understanding the health system utilisation and reasons for avoidable mortality after fatal injury within a Three-Delays framework in Karonga, Northern Malawi: a retrospective analysis of verbal autopsy data. BMJ Open, 14(4), Article e081652. https://doi.org/10.1136/bmjopen-2023-081652
Sherif, M., Elsharkawy, M., & Paterson, A. (2024). Maze-Runners: Sentiment and Bank Deposit Growth: Evidence from the UK. Review of Behavioral Economics, 11(1), 123-150. https://doi.org/10.1561/105.00000182
Sales de Aguiar, T., Haque, S., & McCann, L. (2024). Mapping accounting literature on climate finance: identifying research gaps and reflections on future research. Accounting Research Journal, 37(3), 249-269. https://doi.org/10.1108/ARJ-06-2023-0162
Equi-Injury Group, & Ghalichi, L. (2024). Equitable access to quality injury care; Equi-Injury project protocol for prioritizing interventions in four low- or middle-income countries: a mixed method study . BMC Health Services Research, 24(1), Article 429. https://doi.org/10.1186/s12913-024-10668-y
Lambert, V., & Paterson, A. (2024). Charities and Resilience: From Austerity to COVID-19. Financial Accountability & Management, 40(3), 344-367. https://doi.org/10.1111/faam.12387
Ahmad, N., Haque, S., & Islam, M. (2024). Modern slavery disclosure regulations in the global supply Chain: A world-systems perspective. Critical Perspectives On Accounting, 99, Article 102677. https://doi.org/10.1016/j.cpa.2023.102677
Yazdifar, H., Makarem, N., Hesarzadeh, R., & Whittington, M. (2024). Methodological Issues in Real Earnings Management. Journal for International Business and Entrepreneurship Development, 15(4), 592-612. https://doi.org/10.1504/JIBED.2023.10061550
Sakariyahu, R., Paterson, A., Chatzivgeri, E., & Lawal, R. (2024). Chasing noise in the stock market: an inquiry into the dynamics of investor sentiment and asset pricing. Review of Quantitative Finance and Accounting, 62, 135-169. https://doi.org/10.1007/s11156-023-01214-8
2023
Waiter, G., Lambrou, T., Leontidis, G., & Oren, N. et al. (2023). Preface. In G. Waiter, T. Lambrou, G. Leontidis, N. Oren, T. Morris, & S. Gordon (Eds.), Medical Image Understanding and Analysis: 27th Annual Conference, MIUA 2023, Aberdeen, UK, July 19–21, 2023, Proceedings (1 ed., pp. v-vi). (Lecture Notes in Computer Science (including subseries Lecture Notes in Artificial Intelligence and Lecture Notes in Bioinformatics); Vol. 14122). Springer . https://doi.org/101007/978-3-031-48593-0
Alhawajreh, M. J., Paterson, A., & Jackson, W. (2023). Impact of hospital accreditation on quality improvement in healthcare: A systematic review. PloS ONE, 18(12), Article e0294180. https://doi.org/10.1371/journal.pone.0294180
Sakariyahu, R., Johan, S., Lawal, R., & Paterson, A. et al. (2023). Dynamic connectedness between investors’ sentiment and asset prices: A comparison between major markets in Europe and USA. Journal of International Financial Markets, Institutions and Money, 89, Article 101866. https://doi.org/10.1016/j.intfin.2023.101866
Ghazwani, M., Whittington, M., & Helfaya, A. (2023). Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. Sustainability (Switzerland), 15(6), Article 5155. https://doi.org/10.3390/su15065155
Johan, S., Sakariyahu, R., Lawal, R., & Paterson, A. et al. (2023). Does energy poverty moderate the impact of economic freedom on the quality of life in Africa? A panel quantile via moment approach. Finance Research Letters, 58(Part C), Article 104530. https://doi.org/10.1016/j.frl.2023.104530
2022
Islam, M., Abbott, P., & Haque, S. (2022). Tackling modern slavery: a sustainability accounting perspective. Futurum, 12, 20-23. https://doi.org/10.33424/FUTURUM212
Ahmad, N., Haque, S., & Islam, M. (2022). Covid-19 and global clothing retailers’ responsibility to vulnerable workers: NGO counter-rhetoric. Accounting, Auditing & Accountability Journal, 35(1), 216-228. https://doi.org/10.1108/AAAJ-08-2020-4794
Guo, J., Islam, M., Jain , A., & van Staden , C. (2022). Civil liberties and social and environmental information transparency: A global investigation of financial institutions. The British Accounting Review, 54(1), Article 101018. https://doi.org/10.1016/j.bar.2021.101018
2021
Islam, M., Haque, S., Henderson , S., & Jones , M. et al. (2021). Corporate disclosures on curbing bribery and the UK Bribery Act 2010: evidence from UK companies. Accounting, Auditing & Accountability Journal, 34(8), 1851-1882. https://doi.org/10.1108/AAAJ-05-2019-4017
Islam, M. A., Deegan , C., & Haque, S. (2021). Corporate human rights performance and moral power: a study of retail MNCs’ supply chains in Bangladesh. Critical Perspectives On Accounting, 74, Article 102163. https://doi.org/10.1016/j.cpa.2020.102163