Louise Crawford
Title: Professor
First Name: Louise
Surname: Crawford
Position: Professor of Accountancy
Telephone: +44 (0)1224 263434

Duties and Responsibilities

Louise Crawford is Professor of Accountancy at RGU.

Research Interests

Louise’s research interests include:

  • International financial reporting in the for-profit and not-for-profit sector;
  • The politics of international standard setting, for financial reporting practice and professional accountancy education
  • Public accountability for funding controversial practices in the NHS
  • Research Impact

    From 2014:  International Financial Reporting for the Not-for-Profit Sector

    Related grant: Crawford, Morgan et al. (CCAB 2013/14)

    Impact: IFRS Foundation Trustees Review (2015), Consultation Q1 para 22.

    From 2010: Influencing International Accounting Standards: International Financial Reporting for Business Units and Geographic Activities

    Related grant: Crawford et al. (ICAS 2010/11; ICAEW 2008/9)

    From 2009:      Impact Case Study: Embedding Employability Skills in Accounting Education; Related grant: Crawford et al. (IAAER/ACCA 2008/10) 

    PhD Supervisions

    Award 2015     The impact of pressure on fraud detection by the auditor (Suyanto Suyanto)

    Award 2014     Creative accounting in Libyan banks (Yasser Barghathi)

    Award 2014     Internet Financial Reporting in Middle East Counties (Salem Eltkhtash)

    Award 2014     Professional accounting education and training in Libya (Abubaker Mattoug)

    Award 2012     Segmental disclosure in Jordanian company accounts (Ghassan Mardini)

    Award 2011     Corporate governance in Libyan banks (Ali Zagoub)

    Award 2009     Financial disclosure in banks: evidence from Libya (Musa Kribat)

    Award 2006     Economic consequences of increased disclosure in Egypt (Omaima Hassan)


    Research Grants

    L. Crawford (Principal Investigator & co-lead], G. Morgan (co-lead), C. Cordery, and O. Breen: International financial reporting for the not-for-profit sector. CCAB: Research invitation to tender 7th June 2013. Grant awarded 7th August 2013 - £20,000 (2013/14).

    L. Crawford [Principal Investigator], 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. ICAS - £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 (ICAEW) - £3,750 (2008/09)

    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 (2008/10)

    L. Crawford, T. Dunne, G. Hannah & L. Stevenson. An exploration of Scottish charities’ governance and accountability. ICAS - £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)

    Conference Funding

    April 2015   European Accounting Conference, 27-30 April 2015, Glasgow. ICAS

    Sept 2013   9th Workshop of the European Financial Reporting (EUFIN), Valencia, September 2013. The ICAS Foundation

    May 2013    Accounting Education conference, Middlesex University. ICAS.

    External / Professional Roles

    Visiting research positions

    Sept 2016:  International Visitor, Università degli Studi di Brescia, Italy.

    Feb 2016:   Visiting Professor, Bergamo University, Italy.

    Professional and business engagement

    2015 to date: CIPFA: Not-for-Profit international financial reporting steering committee

    2013 to date: ICAS/FRC Research Steering Group:  The skill and competency requirements of auditors in today's complex business environment

    2011 to date: ICAS Research Committee, academic member, ICAS

    2011 to date: Tayside Area Committee, ICAS; Chair from April 2012

    2015 to date: Association of Corporate Treasurers: Senior Assessor, Ethics and Governance

    External examiner positions

    May 2015  PhD external examiner ‘The Discharge of Accountability by UK Social Enterprise Organisations’, Queens University Belfast,

    March 2015 PhD external examiner ‘Segmental Reporting after IFRS 8: EU Evidence’, Aberdeen Business School, Aberdeen University

    2010 to 2016 Taxation: University of Glasgow


    Books and Chapters

    Stevenson, L., Crawford, L. and Ferguson, J. (2016, forthcoming). Mind the gap! Exploring academics’ and professional practitioners’ views pf accounting knowledge. In Knowledge and Doing: in Theory and in Practice. Edited Collection on Knowledge and Practice. England: Routledge.

    Morgan, GG & Crawford, L. (2015). Transcending Borders in Ainsworth, D. (ed) ‘Charity Finance Yearbook 2015 (London: Civil Society Media, 60-63).

    Gray, I., Manson, S. and Crawford, L. (2015). The Audit Process: Principles, practice and cases, 6th ed. Andover: Cengage Learning. 832 p. ISBN 978-1-4080-8170-9

    Crawford, L., Helliar, C.V., and Monk, E.A. (2012), Generic Skills in Audit Education Audit Education, Edited by Karen Van Peursem, Elizabeth Monk, Richard M.S. Wilson and Ralph W. Adler, England: Routledge, 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.

    Refereed Journal Papers

    Crawford, L., Morgan, G. and Cordery, C. (2018, forthcoming). Accountability and not-for-profit organisations: implications for developing international financial reporting standards. Financial Accountability & Management, accepted 1 August 2016.

    Crawford, L., Helliar, C.V. and Power, D.M. (2016). The temporal nature of legitimation: the case of IFRS8. Accounting in Europe, 13 (1), 43-64

    Crawford, L. (2016). Moral legitimacy: The struggle of homeopathy in the NHS. Bioethics, Vol. 30, Issue 2, pp. 85-95, 2016, Available at SSRN: or

    Barghathi, Y., Collison, D., Crawford, L. (2016, forthcoming). Earnings Management in Libyan Commercial Banks: Perceptions of Stakeholders. International Journal of Accounting, Auditing and Performance Evaluation

    Mardini, G., Crawford, L. & Power, D. (2015). Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8: evidence from Jordan. Journal of Applied Accounting Research. 16 (1) p. 2-27

    Crawford, L., Helliar, C.V., Monk, E.A. and Venezian, M. (2014). International Accounting Education Standards Board: organisational legitimacy within the field of professional accountancy education. Accounting Forum 38 (1) p. 67-89.

    Crawford, L., Ferguson, J.E., Helliar, C.V. and Power, D.M. (2014).  Control Over Accounting Standards within the European Union: The Political Controversy Surrounding the Adoption of IFRS 8, Critical Perspectives on Accounting 25 (4-5) p. 304-318.

    Kribat, M., Burton, B.M. and Crawford, L. (2013). Exploratory Evidence on the Nature, Extent and Determinants of Disclosures in Libyan Banks' Annual Reports, Journal of Accounting in Emerging Economies, 3 (2) p. 88-114.

    Mardini, G., Crawford, L. and Power, D.M. (2012). The Impact of IFRS 8 on Disclosure Practices of Jordanian Listed Companies", Journal of Accounting in Emerging Economies, 2 (1) p. 67-90. (2*)

    Crawford, L., Helliar, C.V., Monk, E.A. and Stevenson, L.A. (2011). SCAM: Design of a Learning and Teaching Resource. Accounting Forum, 35(1), p61-72.

    Crawford, L., Helliar, C.V. and Monk, E.A. (2011). Generic Skills in Audit Education. Accounting Education: an International Journal, 20 (2) p. 115-131.

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

    Refereed Monographs

    Crawford, L., Morgan, G., Cordery, C. and Breen, O. (2014). International financial reporting for the not-for-profit sector. London: CCAB ISBN 978-0-9928205-0-3

    Crawford, L., Extance, H., Helliar, C.V. and Power, D.M. (2012). Operating Segments: The usefulness of IFRS 8, ICAS: Edinburgh ISBN 978-1-904574-86-6.

    Crawford, L., Falgi, K., Helliar C.V., Monk, E.A., Teodori, C., Veneziani, M. and Wanyama, S. (2010). IES Compliance and the knowledge, skills and values of IES 2, 3 and 4.The International Association for Accounting Education & Research, November 2010.

    Crawford, L., Extance, H., Helliar, C.V. and Power, D.M. (2010). Politics or accounting principles: why was IFRS 8 so controversial? London: The Institute of Chartered Accountants in England and Wales. ISBN 978-0-85760-056-1.

    Crawford, L., Dunne, T.M, Hannah G.M. and Stevenson, L.A. (2009). An Exploration of Scottish Charities’ Governance and Accountability. Edinburgh: ICAS.

    Professional Articles and Interviews

    Morgan, G. and Crawford, L. International Standards for Financial Reporting by Non-Profits. Charity Finance Yearbook, 2015

    Morgan, G. and Crawford, L. Going Global – stakeholders around the world have backed the idea of an international financial reporting standard for non-profits. Charity Finance Group ‘Finance Focus’, May 2014

    Accountancy, December 2012, See No Evil: an interview by Sarah Perrin on the concerns remaining about IFRS 8, p64-67.

    Crawford, L., Extance, H., Helliar, C.V. and Power, D.M. (2012). Slicing up the data: report on findings from their research study on segmental reporting. CA Magazine, ICAS: Edinburgh

    Crawford, L., Extance, H., Helliar, C.V. and Power, D.M. (2010). Slicing up the data: initial findings from an ICAS research study of segmental reporting. CA Magazine, ICAS: Edinburgh

    Refereed Journal Papers (Non-accounting)

    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.