Louise Crawford

Louise is a Lecturer of Accounting in the School of Business. Louise graduated from Glasgow University with an honours degree in Genetics before gaining her PhD in Molecular Endocrinology form the Faculty of Medicine at Edinburgh University. After working as a post-doctoral research scientist at St AndrewsUniversity, Louise trained with KPMG to become a Chartered Accountant with The Institute of Chartered Accountants of Scotland, practicing predominantly in corporate audit. Louise was appointed as a lecturer in accounting at Abertay University where she taught for several years before joining University of Dundee, School of Business  in September 2006. Louise’s teaching focuses on corporate audit and corporate reporting; her research interests include professional accountancy education and financial reporting.

 External Affiliations

• ICAS (Institute of Chartered Accountants of Scotland) Research Committee (2011 to date)
• ICAS (Institute of Chartered Accountants of Scotland) Student Education Committee (2006 -2011)
• CIMA (Chartered Institute of Management Accountants) Advocate (2006  to 2011)
• ICAS Tayside Area Group Committee & Chair (2011 to date)
• External Examiner for Taxation at Glasgow University (2011 to date)
• External Examiner for financial accounting, auditing & taxation at Newcastle Business School. (2007 to 2012)
• External Examiner for financial accounting, auditing & taxation at Newcastle Business School (2007 to 2012)

 

 

• Financial Assurance and International Reporting
• Financial Statement Analysis
• Audit
• Audit, Assurance and Professional Ethics (postgraduate)
• Professional Accountancy Project (postgraduate)

 

Research Interests

• Professional Accountancy Education
• Financial Reporting: Politics, principles and practice
• Financial reporting in emerging markets

Research Grants

• L. Crawford, C. Helliar, D. Power. IFRS8: An analysis of the impact of IFRS 8 compliance on the published financial statements of UK companies: an analysis of disclosures and an investigation of user, preparer and auditor perceptions. The Institute of Chartered Accountants of Scotland - £14,070 (2010/11)
• L. Crawford, C. Helliar, D. Power. IFRS8 Exploring stakeholder perceptions of the new standard and its EC endorsement process.  The Institute of Chartered Accountants in England and Wales - £3,750 (2008/10)
• L. Crawford, K. Falgi, C. Helliar, E Monk, C. Teodori, M.Veneziani, S. Wanyama. IAAER/ACCA International accounting education standards. IAAER/ACCA Grant Program for Research on International Accounting Education Standards - 25,000 dollars (2008/10)
• L. Crawford, T. Dunne, G. Hannah & L. Stevenson. An exploration of Scottish charities' governance and accountability.  The Institute of Chartered Accountants of Scotland - £12,080 (2005/7)
• L.Crawford. Mechanisms and relationships that influence inclusion of active-learning in undergraduate accounting programmes.  The Carnegie Trust for The Universities of Scotland - £1,700 (2005/7).

Publications since 2008

Refereed papers

• M.Krebat, B.M.Burton and L.Crawford (2012) "Exploratory Evidence on the Nature, Extent and Determinants of Disclosures in Libyan Banks' Annual Reports" Forthcoming in Journal of Accounting in Emerging Economies.
• G. Mardini, L. Crawford and D.M. Power (forthcoming), The Impact of IFRS 8 on Disclosure Practices of Jordanian Listed Companies, Journal of Accounting in Emerging Economies.
• L.Crawford, C.V.Helliar and E.A.Monk (2011), Generic Skills in Audit Education, Accounting Education: an International Journal, Vol. 20, No. 2, 115-131.
• L. Crawford, C.V. Helliar, E.A. Monk and L.A.Stevenson (2011), SCAM: Design of a Learning and Teaching Resource, Accounting Forum, 35(1), p61-72.

Refereed research monograph

• L. Crawford, H. Extance, C.V. Helliar and D.M.Power.  (2012), Operating Segments: The usefulness of IFRS 8, draft monograph submitted to ICAS August 2011
• L. Crawford, K. Falgi, C. Helliar, E Monk, C. Teodori, M.Veneziani and S. Wanyama (2010), IES Compliance and the knowledge, skills and values of IES 2, 3 and 4, The International Association for Accounting Education & Research, available at:http://www.iaaer.org/research/2010_IAESB.htm
• L. Crawford, C.V. Helliar and D.M. Power (2010), Politics or accounting principles: why was IFRS 8 so controversial? The Institute of Chartered Accountants in England and Wales : London.
• L. Crawford, T.M. Dunne, G.M. Hannah & L.A. Stevenson (2009), An Exploration of Scottish Charities' Governance and Accountability, ICAS: Edinburgh.

Contributions to edited volumes

• L.Crawford, C.V.Helliar and E.A.Monk (forthcoming), Generic Skills in Audit Education, Audit Education, Edited by Karen Van Peursem, Elizabeth Monk, Richard M.S. Wilson and Ralph W. Adler, Routledge: England, ISBN: 978-0-415-69873-3
• Butler, G. and Crawford, L (2000), The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry, Contemporary Issues in Accounting Regulation, Chapter 11, pp187-199, The Netherlands: Kluwer.

Further contributions

• L.Crawford, H.Extance, C.V. Helliar and D.M.Power (2012), Operating Segments:  The Usefulness of IFRS8,  CA Magazine, ICAS:Edinburgh
• L. Crawford, H. Extance, C.V. Helliar and D.M.Power (2010), IFRS 8 adoption linked to changes in the number of segments reported, CA Magazine, ICAS: Edinburgh.
• ICAS Response (small working group) to: IFAC's 'International Education Standard 8 - Competence Requirements for Audit Professional' (May 2010); IFAC's 'Proposed IAESB 2010-2012 Strategy and Work Plan' (August 2009); Response to IFAC's IAAEB Exposure Draft 'Proposed Framework for International Education Standards for Professional Accountants' (April 2009).
• University of Dundee Honorary Graduates' Award for Innovative Teaching - Highly Commended - for 'SCAM': a web-based audit teaching package (with C.V. Helliar, E.A.Monk & L.A. Stevenson).
• Consultancy report: Butler, G., Crawford, L., Seenan, A. and Smith, D. (1997), Accounting policy and practice for hydro civil assets and the impact on hydro-benefit, Scottish Hydro-Electric plc.

Current Work in Progress

• Control Over Accounting Standards within the European Union: The Political Controversy Surrounding the Adoption of IFRS 8, under revise and review at Critical Perspectives on Accounting, 2011 (L. Crawford, J.E.Ferguson, C.V. Helliar and D.M.Power).
• Crawford, L., Helliar, C.V., Monk, E.A. and Venezian, M., IFAC International Education Standard compliance: securing moral legitimacy, under revise and review at Accounting Forum journal, August 2011.
• IFRS 8 endorsement: Comment letter analysis of concerns raised (L. Crawford, H. Extance, C.V. Helliar and D.M.Power), under revise and review with Accounting Forum.
• G.H.Mardini, L. Crawford, D.M.Power, Perceptions of Jordanian's External Auditors, Preparers and Users of Financial Statements about IFRS8.  Submitted to the British Accounting Review, July 2012
• Active Learning: An institutional analysis of Programme Director's beliefs, practices and influences (Crawford, L and Stevenson, L.A.).
• Educating the global accounting profession: Methods and practice across 6 diverse jurisdictions (Crawford, L., Helliar, C.V., Monk, E.A. and Venezian, M.).
• Exploring auditor choice and audit quality (O.Hassan, L.Crawford and D.M.Power).

Selected Publications Prior to 2008

• L.Crawford (2005), Using peer-assessment in the classroom, The International Journal of Management Education, Vol 4, (3).