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 research publications with links to recent Executive Summaries 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  
2010 Publications
Financial reporting Pension risk disclosures by FTSE 100 companies PDF
Audit and assurance Meeting the needs? User views on external assurance and management commentary PDF
Other business issues The good, the bad and the ugly: A discussion of the impact of regulatory reform on the UK credit union sector PDF
Financial Reporting Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World? PDF
Financial Reporting Measuring and Assessing Tone at the Top Using Annual Report CEO Letters PDF 
Financial Reporting Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence PDF
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 PDF
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 PDF
Not-for-Profit Sector An Exploration of Scottish Charities' Governance and Accountability PDF
Not-for-Profit Sector Financial Black Holes: Accounting for Privately Financed Roads in the UK PDF
Occasional Paper Competition, Choice and Governance in the UK Audit Market: Interview Evidence PDF
 
2008 Publications
Improving Regulation The Implementation of IFRS in the UK, Italy and Ireland PDF
Risk and Control Reporting on Internal Control in the UK and the US PDF
Development of the Profession An Analysis of the Role of the Textbook in the Construction of Accounting Knowledge PDF
Ethics What do you do now? Ethical Issues Encountered by Chartered Accountants PDF
Improving Regulation The Boys in the Bubble: Searching for Intangible Value in Internet Stocks PDF
Improving Regulation Corporate Governance in Alternative Investment Market (AIM) Companies PDF
Occasional Paper The Impact of Financial Incentives on Decision Making: Further Evidence PDF
Development of the Profession Their Own Accounts: Views of Prominent 20th Century Accountants PDF
Improving Regulation Regulating Accounting in Foreign Invested Firms in China : From Mao to Deng PDF
 
2007 Publications
Improving Regulation Credit Rating Agencies: Meeting the Needs of the Market? PDF
Not-for-Profit-Sector NHS Resource Accounting in Wales : Problems of Implementation PDF
Development of the Profession The Accounting Profession in British West Africa PDF
Improving Regulation Intellectual Capital Reporting: Lessons from Hong Kong and Australia PDF
Development of the Profession Women of ICAS Reaching the Top: The Demise of the Glass Ceiling PDF
Development of the Profession The Evolution of Reserve and Provision Accounting in the UK, 1938-50 PDF
Development of the Profession The Development of an Audit Learning Package: SCAM PDF
Improving Regulation Words, Pictures and Intangibles in the Corporate Report PDF
Ethics Ethics and the Professional Accounting Firm: A Literature Review PDF
 
2006 Publications
Ethics Ethics and the Individual Professional Accountant: A Literature Review PDF
Occasional Paper The Impact of Financial Incentives on Decision Making
Improving Regulation A Model of Corporate Financial Communications PDF
 
2005 Publications
Ethics Ethics in Business: A Literature Review PDF
Development of the Profession Giving an Account: Life Histories of Four CAs PDF
Development of the Profession The Role of Auditors, Reporting Accountants and Skilled Persons in UK Financial Services Supervision PDF
Improving Regulation The Business of Football: Image Management in Narrative Communication PDF
 
2004 Publications
Ethics Taking Ethics to Heart PDF
Improving Regulation A Survey of European Investor Relations PDF
Development of the Profession A Comparative Analysis of Auditor Independence in Economies in Transition PDF
Development of the Profession ICAS: 150 Years and Still Counting. A Celebration PDF
Development of the Profession The Development of Corporate Web-sites and Implications for Ethical, Social and Environmental Reporting through these Media PDF
Risk and Control The Turnbull Report, Internal Control and Risk Management: The Developing Role of Internal Audit PDF
Development of the Profession Audit Expectation-Performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999 PDF
Improving Regulation

Corporate Intangibles, Value Relevance and Disclosure Content

PDF
Development of the Profession AUDITQUAL: Dimensions of Audit Quality PDF
Development of the Profession Towards the ‘Great Desideratum’. The Unification of the Accountancy Bodies in England , 1870-1880 PDF
 
2003 Publications
Improving Regulation The Future of Corporate Governance: Insights from the UK PDF
Improving Regulation The Management of Intellectual Capital and its Implications for Business Reporting PDF
Not-for-Profit-Sector Performance Reporting by UK Charities: Approaches, Difficulties and Current Practice PDF
Not-for-Profit-Sector The Transformation of the Public Sector: The Role of Accounting in Sustaining Change PDF
Occasional Paper The Case for Deprival Value PDF
Risk and Control Opinion Shopping and the Role of Audit Committees when Audit Firms are Dismissed: The US Experience PDF
 
2002 Publications
Improving Regulation Voluntary Annual Report Disclosures: What Users Want PDF
Not-for-Profit-Sector From Bureaucracy to Responsive Management: A Comparative Study of Local Government Change PDF
 
2001 Publications
Improving Regulation Business Reporting: Harnessing the Power of the Internet for Users
Development of the Profession A Future for the Accountancy Profession: The Quest for Closure and Integration
Development of the Profession Recording an Empire: An Accounting History of Imperial Chemical Industries Ltd 1926 - 1976
Development of the Profession The Professional Accountancy Bodies and the Provision of Education and Training in Relation to Environmental Issues
Risk and Control Attitudes of UK Managers to Risk and Uncertainty
Improving Regulation Institutional Investors, Accounting Information and the ASB
 
2000 Publications
Improving Regulation Reaction to Company Law Review Proposals on Reporting and Accounting PDF
Development of the Profession A Comparative Study of Undergraduate and Professional Education in the Professions of Accountancy, Law and Architecture
Development of the Profession 27 Queen Street : The Stones have spoken. Home of Scottish Chartered Accountants 1891-2000
Improving Regulation The Future of Corporate Governance: Insights from The Netherlands
   

For details of older research reports please see the ICAS website