Louise Crawford

Louise is the Associate Dean, Research and a Senior 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 from the Faculty of Medicine at Edinburgh University. After working as a post-doctoral research scientist at St Andrews University, 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 in the for-profit and not-for-profit sector.  Louise is an active member of the accounting profession; she is currently the Chair of Tayside Area Committee for ICAS and serves on the ICAS Research Committee.

 External Affiliations



  • 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 the not-for-profit sector

Research Grants

  • L.Crawford and G.Morgan: International financial reporting for the not-for-profit sector.  With support from C.Cordery, O.Breen, F.Sheikh and L Yekini.  Consultative Committee of Accountancy Bodies (CCAB) - £20,000 (2013/14).
  • 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

  • Crawford, L., Helliar, C.V., Monk, E.A. and Venezian, M.  (Accepted 2013, forthcoming)  International Accounting Education Standards Board:  organisational legitimacy within The field of professional accounting education.  Accounting Forum
  • L. Crawford,  J.E.Ferguson, C.V. Helliar and D.M.Power (2013, forthcoming),  Control  Over Accounting Standards within the European Union: The Political Controversy Surrounding the Adoption of IFRS 8, Critical Perspectives on Accounting
  • 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 (2012), The Impact of IFRS 8 on Disclosure Practices of Jordanian Listed Companies, Journal of Accounting in Emerging Economies, Vol 21(1),  pg67-90.
  • 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, ICAS: Edinburgh
  • 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.

Under Review

  • L. Crawford, H. Extance, C.V. Helliar and D.M.Power.  Stakeholder views on the usefulness of the new standard on segmental reporting: did the IASB favour preparers’ perceptions?; submitted to Accounting Forum in June 2012; being prepared for 2nd review.
  • G. Mardini, L. Crawford and D.M. Power. Perceptions of Jordanian’s External Auditors, Preparers and Users of Financial Statements about IFRS8, submitted to Journal of Applied Accounting Research in September 2012; under 2nd review.
  • G. Mardini, L. Crawford and D.M. Power. The Impact of IFRS 8 on Segmental Disclosure Practices of Qatar Listed Companies, submitted to the Journal of Financial Reporting and Accounting in October 2012, being prepared for 2nd review.

Current Work in Progress

  • IASB strategies to legitimise practice: the case of IFRS 8. (L. Crawford, C.V. Helliar and D.M.Power),  presented at conference September 2012 and April 2013. [empirics from ICAEW and ICAS grants]
  • International Education Standards: towards a transformative paradigm. (Crawford, L., Helliar, C.V., Monk, E.A. and Venezian, M), presented at conference, May 2013. [empirics from ACCA/IAAER grant]
  • Auditor choice in the UK market (O.A. Hassan, L. Crawford and D.M. Power).
  • Legitimacy perceptions of IASB process and outcome: the case of IFRS 8 (L. Crawford, C.V. Helliar and D.M.Power). [empirics from ICAEW and ICAS grants]
  • Exploring knowledge and research in the accounting curriculum, (L.A.Stevenson and L.Crawford). [empirics from Carnegie grant]
  • Educating professional accountants in Italy and the UK – an institutional analysis (Crawford, L., Helliar, C.V., Monk, E.A. and Venezian, M.), [empirics from ACCA/IAAER grant].
  • Active Learning: An institutional analysis of Programme Director's beliefs, practices and influences (Crawford, L and Stevenson, L.A.), [empirics from Carnegie grant]

Selected Publications Prior to 2008

  • L.Crawford (2005), Using peer-assessment in the classroom, The International Journal of Management Education, Vol 4, (3).
  • Mathews, J.R., Crawford, L., Watson, E. and Hay, R.T. (1993).  Mapping of the Interaction Regions of the Transcription Factor NF-Kappa-B with its Inhibitor I-Kappa-B.  Journal of Cellular Biochemistry.
  • Crawford, L. and Chapman, K. (1990). Identification of a High Molecular Weight Steroid Response Element-Binding Protein.  Journal of Molecular Endocrinology.
  • Crawford, L. and Chapman, K. (1990). A High Molecular Mass Steroid Response Element Binding-Protein Forms a 213 kDA Complex with an Oestrogen Response Element.  Biochemical Society Transactions.

Associate Dean, Research and Senior Lecturer
BSc(Hons), PhD, CA

Contact Details

tel: 0044(0)1382 386803
fax: 0044(0)1382 388421

Dr Louise Crawford

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