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Research Publications
SATER and its predecessor the Scottish Accountancy Research Trust (SART), along with 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
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

Development of the Profession

Their Own Accounts: Views of Prominent 20th Century Accountants

Improving Regulation

Regulating Accounting in Foreign Invested Firms in China : From Mao to Deng

 
2007 Publications
Improving Regulation

Credit Rating Agencies: Meeting the Needs of the Market?

Not-for-Profit-Sector

NHS Resource Accounting in Wales : Problems of Implementation

Development of the Profession

The Accounting Profession in British West Africa

Improving Regulation

Intellectual Capital Reporting: Lessons from Hong Kong and Australia

Development of the Profession

Women of ICAS Reaching the Top: The Demise of the Glass Ceiling

Development of the Profession

The Evolution of Reserve and Provision Accounting in the UK, 1938-50

Development of the Profession

The Development of an Audit Learning Package: SCAM

Improving Regulation

Words, Pictures and Intangibles in the Corporate Report

Ethics

Ethics and the Professional Accounting Firm: A Literature Review

 
2006 Publications
Ethics

Ethics and the Individual Professional Accountant: A Literature Review

Occasional Paper

The Impact of Financial Incentives on Decision Making

Improving Regulation

A Model of Corporate Financial Communications

 
2005 Publications
Ethics Ethics in Business: A Literature Review
Development of the Profession

Giving an Account: Life Histories of Four CAs

Development of the Profession

The Role of Auditors, Reporting Accountants and Skilled Persons in UK Financial Services Supervision

Improving Regulation

The Business of Football: Image Management in Narrative Communication

 
2004 Publications
Ethics Taking Ethics to Heart
Improving Regulation

A Survey of European Investor Relations

Development of the Profession

A Comparative Analysis of Auditor Independence in Economies in Transition

Development of the Profession

ICAS: 150 Years and Still Counting. A Celebration

Development of the Profession

The Development of Corporate Web-sites and Implications for Ethical, Social and Environmental Reporting through these Media

Risk and Control

The Turnbull Report, Internal Control and Risk Management: The Developing Role of Internal Audit

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

Improving Regulation

Corporate Intangibles, Value Relevance and Disclosure Content

Development of the Profession

AUDITQUAL: Dimensions of Audit Quality

Development of the Profession

Towards the ‘Great Desideratum’. The Unification of the Accountancy Bodies in England , 1870-1880

 
2003 Publications
Improving Regulation The Future of Corporate Governance: Insights from the UK
Improving Regulation The Management of Intellectual Capital and its Implications for Business Reporting
Not-for-Profit-Sector Performance Reporting by UK Charities: Approaches, Difficulties and Current Practice
Not-for-Profit-Sector The Transformation of the Public Sector: The Role of Accounting in Sustaining Change
Occasional Paper The Case for Deprival Value
Risk and Control Opinion Shopping and the Role of Audit Committees when Audit Firms are Dismissed: The US Experience
 
2002 Publications
Improving Regulation Voluntary Annual Report Disclosures: What Users Want
Not-for-Profit-Sector From Bureaucracy to Responsive Management: A Comparative Study of Local Government Change
 
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
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