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Outputs (47)

Fiscal policy, growth and income distribution in the UK (2015)
Journal Article
Haughtony, J., Tuerck, D. G., Bhattarai, K., Haughton, J. H., & Tuerck, D. (2015). Fiscal policy, growth and income distribution in the UK. Applied economics and finance, 2(3), 20-36. https://doi.org/10.11114/aef.v2i3.830

Income and income inequality increased substantially in the UK during the industrial revolution. Income inequality was the highest around 1880. This triggered enactments of more egalitarian tax and transfer system, which halved income inequality by t... Read More about Fiscal policy, growth and income distribution in the UK.

Directors’ share dealings and corporate insolvencies: evidence from the UK (2015)
Journal Article
Ozkan, A., Poletti-Hughes, J., & Trzeciakiewicz, A. (2017). Directors’ share dealings and corporate insolvencies: evidence from the UK. The European journal of finance, 23(5), 427-455. https://doi.org/10.1080/1351847X.2015.1040168

This paper investigates the relation between insider trading and the likelihood of insolvency with a specific focus on the directors’ sale and purchase transactions preceding insolvency. We use a unique data set on directors’ dealings in 474 non-fina... Read More about Directors’ share dealings and corporate insolvencies: evidence from the UK.

Measuring competition using the Boone relative profit difference indicator (2015)
Journal Article
Duygun, M., Shaban, M., & Weyman-Jones, T. (2015). Measuring competition using the Boone relative profit difference indicator. Economics letters, 132, 117-120. https://doi.org/10.1016/j.econlet.2015.04.022

This paper suggests a method for implementing the theoretical relative profit difference test for intensity of competition due to Boone (2008). An empirical illustration is given for banking systems in emerging economies.

Identifying structural breaks in stochastic mortality models (2015)
Journal Article
O’Hare, C., & Li, Y. (2015). Identifying structural breaks in stochastic mortality models. ASCE-ASME Journal of Risk and Uncertainty in Engineering Systems, Part B: Mechanical Engineering, 1(2), Article 021001. https://doi.org/10.1115/1.4029740

In recent years, the issue of life expectancy has become of utmost importance to pension providers, insurance companies, and government bodies in the developed world. Significant and consistent improvements in mortality rates and hence life expectanc... Read More about Identifying structural breaks in stochastic mortality models.

Price discovery in the dual-platform US Treasury market (2015)
Journal Article
Sun, Z., Dunne, P. G., & Li, Y. (2015). Price discovery in the dual-platform US Treasury market. Global finance journal, 28, 95-110. https://doi.org/10.1016/j.gfj.2015.02.001

Inter-dealer trading in US Treasury securities is almost equally divided between two electronic trading platforms that have only slight differences in terms of their relative liquidity and transparency. BrokerTec is more active in the trading of 2-,... Read More about Price discovery in the dual-platform US Treasury market.

Commodity futures returns: more memory than you might think! (2015)
Journal Article
Coakley, J., Kellard, N., & Wang, J. (2016). Commodity futures returns: more memory than you might think!. The European journal of finance, 22(14), 1457-1483. https://doi.org/10.1080/1351847X.2015.1025989

© 2015 Taylor & Francis. This paper investigates long-range dependence in 14 commodity and 3 other financial futures returns series from 1993 to 2009 and shows that long memory is a pervasive phenomenon in contrast to the extant evidence. Utilizing... Read More about Commodity futures returns: more memory than you might think!.

Audit committees, non-audit services, and auditor reporting decisions prior to failure (2015)
Journal Article
Wu, C., Hsu, H. H., & Haslam, J. (2016). Audit committees, non-audit services, and auditor reporting decisions prior to failure. The British accounting review, 48(2), 240-256. https://doi.org/10.1016/j.bar.2015.03.001

This study investigates the associations between audit committee characteristics and the likelihood of auditors’ going-concern decisions among UK failed firms. Specifically, we examine whether the threat posed by auditor-provided non-audit services (... Read More about Audit committees, non-audit services, and auditor reporting decisions prior to failure.

Can expertise mitigate auditors’ unintentional biases? (2015)
Journal Article
Guiral, A., Rodgers, W., Ruiz, E., & Gonzalo-Angulo, J. A. (2015). Can expertise mitigate auditors’ unintentional biases?. Journal of International Accounting, Auditing and Taxation, 24, 105-117. https://doi.org/10.1016/j.intaccaudtax.2014.11.002

It is important for both academics and practitioners to understand how biases influence auditing opinions, as well as how we might counteract those biases. According to moral seduction theory, auditors’ judgments are morally induced by conflicts of i... Read More about Can expertise mitigate auditors’ unintentional biases?.

PowerPoint and concept maps: a great double act (2015)
Journal Article
Simon, J. (2015). PowerPoint and concept maps: a great double act. Accounting education, 24(2), 146-151. https://doi.org/10.1080/09639284.2015.1036583

This article explores how concept maps can provide a useful addition to PowerPoint slides to convey interconnections of knowledge and help students see how knowledge is often non-linear. While most accounting educators are familiar with PowerPoint, t... Read More about PowerPoint and concept maps: a great double act.