Professor Vivien Beattie MA PhD CA

Distinguished Professor

Research Overview

Accounting narratives (e.g. narrative reporting by organisations, narrative discourse by intermediaries and the media).  I draw upon applied linguistics and literary studies to undertake the textual analysis of this business genre. Current practice applications relate to integrated reporting (especially the business model) and using storytelling and sensemaking as analytical perspectives.

Financial reporting interactions that take place between the CFO, audit engagement partner and the audit committee chair. Practice issues implicated in this research are the quality of financial reporting outcomes, audit quality and the role of audit committees as a corporate governance mechanism.

Accounting narratives and the narrative turn in accounting research: issues, theory, methodology, methods and a research framework
Beattie, V. 06/2014 In: British Accounting Review. 46, 2, p. 111-134. 24 p.
Journal article

Auditor-client interactions in the changed UK regulatory environment: a revised grounded theory model
Beattie, V., Fearnley, S., Hines, T. 2014 In: International Journal of Auditing.
Journal article

About publishing: reviewer shortage creates crisis for journal peer review system
Beattie, V. 2014 European Accounting Association Newsletter, 46, p. 10-12. 3 p.
Article

Boundary spanning and gatekeeping roles of UK audit committees
Beattie, V., Fearnley, S., Hines, T. 2014 In: Accounting and Business Research. 44, 3, p. 315-343. 29 p.
Journal article

Value creation and business models: refocusing the intellectual capital debate
Beattie, V., Smith, S. 12/2013 In: British Accounting Review. 45, 4, p. 243-254. 12 p.
Journal article

Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment
Beattie, V., Fearnley, S., Hines, T. 1/02/2013 In: Accounting and Business Research. 43, 1, p. 56-81. 26 p.
Journal article

Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context
Beattie, V., Smith, S.J. 1/12/2012 In: Accounting and Business Research. 42, 5, p. 471-494. 24 p.
Journal article

The determinants of audit committees: evidence from the charity sector
Jetty, J., Beattie, V. 1/09/2012 In: Public Money & Management. 32, 5, p. 371-378. 8 p.
Journal article

Do UK audit committees really engage with auditors on audit planning and performance?
Beattie, V., Fearnley, S., Hines, T. 1/08/2012 In: Accounting and Business Research. 42, 3, p. 349-375. 27 p.
Journal article

A Real-life Case Study of Audit Interactions—Resolving Messy, Complex Problems
Beattie, V., Fearnley, S., Hines, T. 1/04/2012 In: Accounting Education. 21, 2, p. 111-129. 19 p.
Journal article

Today's PhD Students: Is There a Future Generation of Accounting Academics or are they a Dying Breed? A UK Perspective
Beattie, V., Smith, S.J. 2012 Institute of Chartered Accountants of Scotland.
Other report

Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community
Beattie, V.A., Goodacre, A. 2012 In: Accounting and Business Research. 42, 2, p. 197-231. 35 p.
Journal article

Reaching key financial reporting decisions: how UK directors and auditors interact
Beattie, V., Fearnley, S., Hines, T. 2011 Chichester : Wiley. 384 p. ISBN: 9780470748749.
Book

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003
Abidin, S., Beattie, V., Goodacre, A. 09/2010 In: British Accounting Review. 42, 3, p. 187-206. 20 p.
Journal article

Human capital, value creation and disclosure
Beattie, V., Smith, S.J. 1/01/2010 In: Journal of Human Resource Costing & Accounting. 14, 4, p. 262-285. 24 p.
Journal article

British research in accounting and finance (2001–2007): The 2008 research assessment exercise
Ashton, D., Beattie, V., Broadbent, J., Brooks, C., Draper, P., Ezzamel, M., Gwilliam, D., Hodgkinson, R., Hoskin, K., Pope, P., Stark, A. 1/12/2009 In: British Accounting Review. 41, 4, p. 199-207. 9 p.
Journal article

Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World?
Beattie, V., Thomson, S. 2010 Institute of Chartered Accountants of Scotland.
Other report

Putting our money where their mouth is: alignment of charitable aims with charity investments – tensions in policy and practice
Kreander, N., Beattie, V., Mcphail, K. 1/09/2009 In: British Accounting Review. 41, 3, p. 154-168. 15 p.
Journal article

The impact of changes to the non-audit services regime on finance directors, audit committee chairs and audit partners of UK listed companies
Beattie, V., Fearnley, S., Hines, T. 2009 London : Institute of Chartered Accountants in England and Wales. 23 p. ISBN: 978-1-84152-852-6.
Book

Charity Reporting – A Study of Disclosure Practices and Policies of UK Charities
Jetty, J., Beattie, V. 2009 Association of Chartered Certified Accountants.
Other report

The British Accounting Review review process: evidence from 1997-2006
Beattie, V., Emmanuel, C. 09/2008 In: British Accounting Review. 40, 3, p. 199-206. 8 p.
Journal article

The British Accounting Review: characteristics of papers submitted and accepted, 1997-2006
Beattie, V., Emmanuel, C. 2008 In: British Accounting Review. p. 289-296. 8 p.
Journal article

Auditor/company interactions in the 2007 UK regulatory environment: discussion and negotiation on financial statement issues reported by finance directors, audit committee chairs and audit engagement partners
Beattie, V., Fearnley, S., Hines, T. 2008 London : Institute of Chartered Accountants in England and Wales. 15 p. ISBN: 978-1-84152-553-2.
Book

The Management Commentary: Comparing Narrative Outcomes from Alternative Regulatory Regimes
Beattie, V., McInnes, B., Pierpoint, J. 2008 Institute of Chartered Accountants in England and Wales.
Other report

Corporate Reporting Using Graphs: A Review and Synthesis
Beattie, V., Jones, M. 2008 In: Journal of Accounting Literature. 27, p. 71-110. 40 p.
Journal article

Investigating Presentational Change in UK Annual Reports: A Longitudinal Perspective
Beattie, V., Dhanani, A., Jones, M. 2008 In: Journal of Business Communication. 45, 2, p. 181-222. 42 p.
Journal article

Communication between management and stakeholders: a case study
McInnes, B., Beattie, V., Pierpoint, J. 11/2007 London : Institute of Chartered Accountants in England and Wales. 142 p. ISBN: 978-1-84152-514-3.
Book

Lifting the lid on the use of content analysis to investigate intellectual capital disclosures in corporate annual reports
Beattie, V., Thomson, S. 06/2007 In: Accounting Forum. 31, 2, p. 129-163. 35 p.
Journal article

Communication between management and stakeholders: a case study
Beattie, V., McInnes, B., Pierpoint, J. 2007 London : Institute of Chartered Accountants in England and Wales. 12 p. ISBN: 978-1-84152-515-0.
Book

Corporate financing decisions: UK survey evidence
Beattie, V., Goodacre, A., Thomson, S.J. 11/2006 In: Journal of Business Finance and Accounting. 33, 9-10, p. 1402-1434. 33 p.
Journal article

Narrative reporting in the UK and the US: which system works best
Beattie, V., McInnes, B. 2006 London : Institute of Chartered Accountants in England and Wales. 20 p.
Book

UK charity ethical investment: policy, practice and disclosure
Kreander, N., Beattie, V., Mcphail, K. 2006 London : Certified Accountants Educational Trust. 128 p. ISBN: 1859084311.
Book

International lease accounting reform and economic consequences: the views of UK users and preparers
Beattie, V., Goodacre, A., Thomson, S.J. 2006 In: International Journal of Accounting. 41, 1, p. 75-103. 29 p.
Journal article

Theoretical studies of the historical development of the accounting discipline: a review and evidence
Beattie, V., Davie, E. 2006 In: Accounting, Business and Financial History. 16, 1, p. 1-25. 25 p.
Journal article

A new method for ranking academic journals in accounting and finance
Beattie, V., Goodacre, A. 2006 In: Accounting and Business Research. 36, 2, p. 65-91. 27 p.
Journal article

Moving the financial accounting research front forward: the UK contribution
Beattie, V. 03/2005 In: British Accounting Review. 37, 1, p. 85-114. 30 p.
Journal article

Auditor independence and audit risk: a reconceptualisation
Fearnley, S., Beattie, V., Brandt, R. 2005 In: Journal of International Accounting Research. 4, 1, p. 39-71. 33 p.
Journal article

A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
Beattie, V., McInnes, B., Fearnley, S. 09/2004 In: Accounting Forum. 28, 3, p. 205-236. 32 p.
Journal article

The reform of the UK’s auditor independence framework after the Enron collapse: an example of evidence-based policy making
Fearnley, S., Beattie, V. 07/2004 In: International Journal of Auditing. 8, 2, p. 117-138. 22 p.
Journal article

Publishing patterns within the UK accounting and finance academic community
Beattie, V., Goodacre, A. 03/2004 In: British Accounting Review. 36, 1, p. 7-44. 38 p.
Journal article

A grounded theory model of auditor-client negotiations
Beattie, V., Fearnley, S., Brandt, R. 03/2004 In: International Journal of Auditing. 8, 1, p. 1-19. 19 p.
Journal article

Through the eyes of management: narrative reporting across three sectors
Beattie, V., McInnes, B., Fearnley, S. 2004 London : Institute of Chartered Accountants in England and Wales. 139 p. ISBN: 978-1-84152-236-8.
Book

Leasing: its financing role and accounting treatment
Beattie, V., Goodacre, A., Thomson, S.J. 2004 London : Institute of Chartered Accountants in England and Wales. 109 p. ISBN: 1841523070.
Book

Issues concerning web-based business reporting: an analysis of the views of interested parties
Beattie, V., Pratt, K. 06/2003 In: British Accounting Review. 35, 2, p. 155-187. 33 p.
Journal article

And then there were four: a study of UK audit market concentration – causes, consequences and the scope for market adjustment
Beattie, V., Goodacre, A., Fearnley, S. 2003 In: Journal of Financial Regulation and Compliance. 11, 3, p. 250-265. 16 p.
Journal article

The impact of graph slope on rate of change judgements in corporate reports
Beattie, V., Jones, M. 06/2002 In: Abacus. 38, 2, p. 177-199. 23 p.
Journal article

Financial regulation of public limited companies in the UK: a way forward post-Enron
Fearnley, S., Brandt, R., Beattie, V. 2002 In: Journal of Financial Regulation and Compliance. 10, 3, p. 254-265. 12 p.
Journal article

Through the eyes of management: a study of narrative disclosures
Beattie, V., McInnes, B., Fearnley, S. 2002 London : Institute of Chartered Accountants in England and Wales. 116 p.
Book

Auditor independence and non-audit services: a literature review
Urquhart, V. 2002 London : Institute of Chartered Accountants in England and Wales. ISBN: 1841521388.
Book

Voluntary annual report disclosures: what users want
Beattie, V. 2002 Edinburgh : Institute of Chartered Accountants of Scotland. 107 p. ISBN: 1871250927.
Book

Measurement distortion of graphs in corporate reports: an experimental study
Beattie, V., Jones, M. 2002 In: Accounting, Auditing and Accountability Journal. 15, 4, p. 546-564. 19 p.
Journal article

A six-country comparison of the use of graphs in annual reports
Beattie, V., Jones, M. 05/2001 In: International Journal of Accounting. 36, 2, p. 195-222. 28 p.
Journal article

The determinants of audit fees: evidence from the charity sector
Beattie, V., Goodacre, A., Pratt, K., Stevenson, J. 2001 In: Accounting and Business Research. 31, 4, p. 243-274. 32 p.
Journal article

Business reporting: harnessing the power of the internet for users
Beattie, V., Pratt, K. 2001 Edinburgh : Institute of Chartered Accountants of Scotland. 80 p. ISBN: 1 871250 90 0.
Book

Behind closed doors: what company audit is really about
Beattie, V., Fearnley, S., Brandt, R. 2001 Basingstoke : Palgrave-Macmillan. 309 p. ISBN: 0333747844, 9780333747841.
Book

Recognition versus disclosure: an investigation of the impact on equity risk using UK operating lease disclosures
Beattie, V., Goodacre, A., Thomson, S.J. 11/2000 In: Journal of Business Finance and Accounting. 27, 9&10, p. 1185-1224. 40 p.
Journal article

Behind the audit report: a descriptive study of discussion and negotiation between auditors and directors
Beattie, V., Fearnley, S., Brandt, R. 07/2000 In: International Journal of Auditing. 4, 2, p. 177-202. 26 p.
Journal article

Impression management: the case of inter-country financial graphs
Beattie, V., Jones, M. 06/2000 In: Journal of International Accounting, Auditing and Taxation. 9, 2, p. 159-183. 25 p.
Journal article

Operating leases and the assessment of lease-debt substitutability
Beattie, V., Goodacre, A., Thomson, S.J. 03/2000 In: Journal of Banking and Finance. 24, 3, p. 427-470. 44 p.
Journal article

Reactions to company law review proposals on reporting and accounting
Beattie, V., Pratt, K. 2000 Edinburgh : Institute of Chartered Accountants of Scotland. 29 p.
Book

Teaching quality assessment in accounting: the Scottish experience
Beattie, V., Collins, B. 2000 In: Accounting Education. 9, 1, p. 1-22. 22 p.
Journal article

Changing graph use in corporate annual reports: a time series analysis
Beattie, V., Jones, M. 2000 In: Contemporary Accounting Research. 17, 2, p. 213-226. 14 p.
Journal article

The future of corporate reporting: a review article
Beattie, V. 2000 In: Irish Accounting Review. 7, 1, p. 1-36. 36 p.
Journal article

Australian financial graphs: an empirical study
Beattie, V., Jones, M. 02/1999 In: Abacus. 35, 1, p. 46-76. 31 p.
Journal article

Audit regulation: a partial solution expanded
Beattie, V., Brandt, R., Fearnley, S. 1999 In: Journal of Financial Regulation and Compliance. 7, 1, p. 31-47. 17 p.
Journal article

Perceptions of auditor independence: UK evidence
Beattie, V., Brandt, R., Fearnley, S. 1999 In: Journal of International Accounting, Auditing and Taxation. 8, 1, p. 67-107. 41 p.
Journal article

Audit market competition: auditor changes and the impact of tendering
Beattie, V., Fearnley, S. 09/1998 In: British Accounting Review. 30, 3, p. 261-289. 29 p.
Journal article

Graphical reporting choices: communication or manipulation?
Beattie, V., Jones, M. 1998 London : Association of Chartered Certified Accountants. 68 p.
Book

What companies want (and don't want) from their auditors
Beattie, V., Fearnley, S. 1998 London : Institute of Chartered Accountants in England and Wales. 63 p.
Book

Auditor changes and tendering: United Kingdom interview evidence
Beattie, V., Fearnley, S. 1998 In: Accounting, Auditing and Accountability Journal. 11, 1, p. 82-98. 17 p.
Journal article

Auditor iIndependence and the expectations gap: some evidence of changing user perceptions
Beattie, V., Brandt, R., Fearnley, S. 1998 In: Journal of Financial Regulation and Compliance. 6, 2, p. 159-170. 12 p.
Journal article

The impact of constructive operating lease capitalisation on key accounting ratios
Beattie, V., Edwards, K., Goodacre, A. 1998 In: Accounting and Business Research. 28, 4, p. 233-254. 22 p.
Journal article

A comparative study of the use of financial graphs in the corporate annual reports of major U.S. and U.K. companies
Beattie, V., Jones, M. 02/1997 In: Journal of International Financial Management and Accounting. 8, 1, p. 33-68. 36 p.
Journal article

Deep and surface learning: a simple or simplistic dichotomy?
Beattie, V., Collins, B., McInnes, B. 1997 In: Accounting Education. 6, 1, p. 1-12. 12 p.
Journal article

Financial graphs in corporate annual reports: a review of practice in six countries
Beattie, V., Jones, M. 1996 London : Institute of Chartered Accountants in England and Wales. 64 p.
Book

The changing structure of the market for audit services in the UK: a descriptive study
Beattie, V., Fearnley, S. 12/1994 In: British Accounting Review. 26, 4, p. 301-322. 22 p.
Journal article

The importance of audit firm characteristics and the drivers of auditor change in UK listed companies
Beattie, V., Fearnley, S. 1995 In: Accounting and Business Research. 25, 100, p. 227-239. 13 p.
Journal article

Banks and bad debts: accounting for loan losses in international banking
Beattie, V., Casson, P., Dale, R., McKenzie, G., Sutcliffe, C., Turner, M. 1995 Chichester : Wiley. 201 p. ISBN: 0471953172, 9780471953173.
Book

Extraordinary items and income smoothing: a positive accounting approach
Beattie, V., Brown, S., Ewers, D., John, B., Manson, S., Thomas, D., Turner, M. 09/1994 In: Journal of Business Finance and Accounting. 21, 6, p. 791-811. 21 p.
Journal article

An empirical study of graphical format choices in charity annual reports
Beattie, V., Jones, M. 08/1994 In: Financial Accountability and Management. 10, 3, p. 215-236. 22 p.
Journal article

Information design and manipulation: the case of financial graphs in corporate annual reports
Beattie, V., Jones, M. 1994 In: Information Design Journal. 7, 3, p. 211-226. 16 p.
Journal article

Effect of graphical presentations on insights into a company's financial position: an innovative educational approach to communicating financial information in financial reporting : a comment
Beattie, V., Jones, M. 1993 In: Accounting Education. 2, 4, p. 303-309. 7 p.
Journal article

The communication of information using graphs in corporate annual reports
Beattie, V., Jones, M. 1992 London : Association of Chartered Certified Accountants. 73 p.
Book

The use and abuse of graphs in annual reports: a theoretical framework and an empirical study
Beattie, V., Jones, M. 1992 In: Accounting and Business Research. 22, 88, p. 291-303. 13 p.
Journal article

Bond ratings and inter-rater agreement: a cross-sectional analysis
Beattie, V., Searle, S.H. 1992 In: Journal of International Securities Markets. 6, p. 167-172. 6 p.
Journal article

Credit-rating agencies: the relationship between rater agreement and issuer/rater characteristics
Beattie, V., Searle, S.H. 1992 In: Journal of International Securities Markets. 6, p. 371-375. 5 p.
Journal article

The impact of nonserial publications on research in accounting and finance
Beattie, V., Ryan, B. 03/1991 In: Abacus. 27, 1, p. 32-50. 19 p.
Journal article

Performance indices and related measures of journal reputation in accounting
Beattie, V., Ryan, B. 09/1989 In: British Accounting Review. 21, 3, p. 267-278. 12 p.
Journal article