Research Publications

SATER and its predecessors the Scottish Accountancy Research Trust (SART), and the Scottish Chartered Accountants’ Trust for Education (SCATE), have funded a number of high quality research publications, published by the Institute of Chartered Accountants of Scotland (ICAS).

A list of recent research publications with links to download the reports (where available) is below. Information about projects in progress is available from the ICAS website.

Publications can be ordered using the attached PDF order form or by telephoning the Research Centre on +44 (0)131 347 0237. Some of the research reports are also available to download for free - this is shown in the list below.

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THEME        

TITLE
2012 Publications
Development of the Profession Major contributors to the British accounting profession: A biographical sourcebook
2011 Publications
Audit and Assurance     Can we meet the needs? Auditor views on external assurance and management commentary
Other Business Issues         UK bio pharma Innovation re invention and capital at risk
Financial Reporting Small company abbreviated accounts A regulatory burden or a vital disclosure
Financial Reporting The darkening glass issues for translation of IFRS
Audit and Assurance Womens voices Work life balance of female Scottish Chartered Accountants
Audit and Assurance     The contrasting role of auditors in UK and Swiss banking supervision
Financial reporting Implementing fair value accounting in the agricultural sector
2010 Publications
Financial Reporting Pension risk disclosures by FTSE 100 companies
Audit and assurance Meeting the needs? User views on external assurance and management commentary
Other Business Issues The good, the bad and the ugly: A discussion of the impact of regulatory reform on the UK credit union sector
Financial Reporting Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?
Financial Reporting Measuring and Assessing Tone at the Top Using Annual Report CEO Letters
Financial Reporting Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence
Other Business Issues Recognising Workforce Health as a Key Organisational Asset: A Study of Current Thinking and Practice
2009 Publications
Other Business Issues Corporate Share Repurchases: The Perceptions and Practices of UK Financial Managers and Corporate Investors
Corporate Communications The Influence of the Business Review on Reporting Key Performance Indicators in the UK Media Sector
Improving Regulation Corporate Governance and Corporate Performance: UK FTSE 350 Companies 
Not-for-Profit Sector An Exploration of Scottish Charities' Governance and Accountability 
Not-for-Profit Sector Financial Black Holes: Accounting for Privately Financed Roads in the UK
Occasional Paper Competition, Choice and Governance in the UK Audit Market: Interview Evidence 
2008 Publications
Improving Regulation The Implementation of IFRS in the UK, Italy and Ireland
Risk and Control Reporting on Internal Control in the UK and the US
Development of the Profession An Analysis of the Role of the Textbook in the Construction of Accounting Knowledge
Ethics What do you do now? Ethical Issues Encountered by Chartered Accountants
Improving Regulation The Boys in the Bubble: Searching for Intangible Value in Internet Stocks
Improving Regulation Corporate Governance in Alternative Investment Market (AIM) Companies
Occasional Paper The Impact of Financial Incentives on Decision Making: Further Evidence
Improving Regulation Regulating Accounting in Foreign Invested Firms in China : From Mao to Deng                 
   

For details of older research reports please see the ICAS website

  
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