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Centre for Research in Accounting, Accountability and Governance

Public engagement

We engage with a range of stakeholders in the academic, professional and industrial spheres.

Through a wide variety of interdisciplinary and inter-university research projects, both in the UK and overseas, CRAAG members engage with a range of stakeholders in the academic, professional and industrial spheres. 

Consultation on International Standard on Sustainability Assurance Engagements

Dr Yusuf Ag , Dr Faizul Haque and Professor Collins Ntim from the Centre for Research in Accounting, Accountability and Governance (CRAAG), Southampton Business School, submitted comments to the International Auditing and Assurance Standards Board (IAASB) on the proposed International Standard on Sustainability Assurance Engagements (ISSA) 5000 General Requirements’. 

Read the Proposed International Standard on Sustainability Assurance 5000, General Requirements for Sustainability Assurance Engagements.

National Stock Exchange Visits in Middle East and Africa 

Professor Bruce Hearn has visited almost all the national stock exchanges across the Middle Eastern and African emerging economies over the last 10 to 15 years. He has interviewed and worked closely with senior personnel in identifying the major challenges facing these nascent financial markets with these deeper practitioner insights underpinning his extensive research published. This underscores the publication of his work in top international (4/4*) journals as well as the considerable impact related from his research in these markets and regions.

Consultation on IFRS Sustainability Disclosure Taxonomy 

Dr Faizul Haque, Professor Collins Ntim and Dr Yusuf Ag  from the Centre for Research in Accounting, Accountability and Governance (CRAAG), Southampton Business School, submitted comments to the International Sustainability Standards Board (ISSB) on the proposed IFRS Sustainability Disclosure Taxonomy. They reflected on disclosure requirements arising from 

  • IFRS S1- General Requirements for Disclosure of Sustainability-related Financial Information, issued in June 2023
  • IFRS S2- Climate-related Disclosures, issued in June 2023. 

Read the Proposed Taxonomy and comment letters: IFRS Sustainability Disclosure Taxonomy

Engagement with the International Accounting Standard Board’s (IASB) Standard Setting Process 

Dr. Ahmed Alshehabi, Dr. Kamran Malikove and Professor Alaa Zalata from the Centre for Research in Accounting, Accountability and Governance (CRAAG) have been awarded a competitive research grant provided by the International Association for Accounting Education and Research (IAAER), in collaboration with KPMG International. 

The team is currently working with the International Accounting Standard Board (IASB) in the standard setting process in the area of unrecognized goodwill, thereby contributing to fulfilling the UoS’s and Southampton Business School’s mission of ‘transforming business and society for the better’.

International Collaborative Projects on Gender Diversity, Role of Philanthropical Organization and Social Housing

Dr Nunung Nurul Hidayah has been working on several funded projects in collaboration with colleagues from different countries and institutions with potential impact case studies. These include: 

  • Women at the Board and their role in leading organizations – with a Board Member of Bukit Asam an Energy State-Owned Enterprise in Indonesia – plan for papers and a white paper to the Ministry of Women Affairs in Indonesia 
  • The role of Philanthropical Organization in Indonesia during Covid-19 Pandemic - in collaboration with University of Gadjah Mada Indonesia and Islamic Development Bank - funded by RISPRO DIKTI (£150000)
  • Review of the Quality of Audit Reports in the UK, The Financial Reporting Council Funded project (£45000), in collaboration with colleagues from the University of Portsmouth University, Brunel University, and the University of Southampton  
  • The Governance of Social Housing, Tenant Welfare and Activism, and Housing on Boat in the UK, with Carlene Wynter (Aston University), Sarah Lauwo (University of Sheffiled/Robert Gordon University),  Melina Manochin (University of Birmingham, funded by Chartered Institute of Taxation (£8000) - Report published in CIOT website: Property tax management and its impact on social housing and governance: a case study of the stamp duty land tax exemption for registered social landlords, Chartered Institute of Taxation United Kingdom.  

Consultation on Mandatory Climate-related Financial Disclosures

Professor Collins Ntim, Professor Venancio Tauringana and Dr Faizul Haque from the Centre for Research in Accounting, Accountability and Governance (CRAAG), Southampton Business School submitted a response to the Department for Business, Energy & Industrial Strategy inquiry into Mandatory climate-related financial disclosures by publicly quoted companies, large private companies and LLPs. 

Read the Mandatory climate-related financial disclosures.

Consultation on R&D Tax Reliefs

Dr Hosam Al Kaddour, Professor Collins Ntim and Professor Ven Tauringana from the Southampton Business School have responded to the HMRC consultation on R&D Tax Reliefs. 

Read the R&D Tax Reliefs consultation.

Consultation on Preventing abuse of the R&D tax relief for SMEs

Written evidence from Dr. Mohamed Hosam Al Kaddour, Senior Academic and Tax Expert, and Professor Collins Ntim, Professor of Accounting, Department of Accounting, Southampton Business School.

Read the Preventing abuse of the R&D tax relief for SMEs: second consultation

Regulatory reforms on corporate governance and audit quality in the UK and EU

Dr Oliver Marnet has long been engaging with the policymakers and professional accounting bodies such as the Institute of Chartered Secretaries and Administrators (ICSA), Competition and Markets Authority (CMA) and ICAEW on regulatory reforms on corporate governance and audit quality in the UK and EU. 

Dr Marnet was also invited as keynote speaker and panel participant to a high-level policy event on joint audit in Paris. This was organised by the Haut Conseil du Commissariat aux Comptes (H3C), the audit regulator of France. The event was attended by senior EU national audit regulators, central bank representatives, stock market authorities, listed company representatives, members of parliament, institutional investors and the audit professionals.

Sustainability reporting  

Over the past twelve months Southampton Business School has been running a pilot, working with local small and medium-sized enterprises (SME’s) to help them prepare sustainability reports.  

The service is free and it involves our students getting some practical experience under the supervision of academic staff.  

We are now at the next stage of the project and we are looking for a number of additional SME’s interested in sustainability to take part in the project.  

If you would like more information, or would like to get involved please reach out to either Prof Alaa Zalata or Prof Ven Tauringana.

Developing a National Corporate Governance Code for Ghana  

Southampton Business School academics – Dr Renata Konadu, Dr Pingli Li and Professor Collins Ntim – working in close collaboration with the Institute of Directors-Ghana (IoD-Gh), several major Ghanaian stakeholders, such as the Association of Ghana Industries, Bank of Ghana, Ghana Stock Exchange, Ghana Chamber of Commerce and Industries, Securities and Exchange Commission, Institute of Chartered Accountants and the Ghana Bar Association, and academics from local (e.g., Universities of Ghana and Professional Studies, etc), and international (e.g., Universities of Auckland, Essex, Mauritius, Loughborough and Nottingham, etc) universities have developed a national corporate governance code for Ghana.  

Tax reliefs 

Dr. Hosam was invited and provided expert witness evidence as part of the panel of experts to the Parliamentary Treasury Select Committee on tax relief, sitting on Monday, 19 December 2022, in London. You can watch the proceedings on 

Exporting the DEFRA environmental reporting guidance to Africa to save our planet 

Scientific evidence suggesting that the threats to human life, such as flooding and drought, are caused by global warming as a result of accumulation of greenhouse gases in the atmosphere is mounting. At the Conference of the Parties (COP, 21) meeting held in France in 2016, many countries agreed to binding targets to reduce greenhouse gas emissions.  The UK was the first country in the world to set a legally binding target for reducing greenhouse gas emissions by 80% from the 1990 levels by 2050 when it passed the 2009 Climate Change Act.  To achieve this ambitious target, the Act committed the UK government to publishing guidance on how companies should measure and report their greenhouse gas emissions. The guidance was published by the Department for the Environment, Food and Rural Affairs (DEFRA) in 2009 and revised in 2013.