Accounting and Finance Research Community Seminar – Professor Kevin McMeeking

Title: Accounting History Paper – Revenue Recognition and Earnings Management: A Scottish Case Study

Date: 13 March 2024

Time: 14:00-15:00

Location: NUBS.2.05

If you would like to attend, please register using the following link:

Accounting History Paper – Revenue Recognition and Earnings Management: A Scottish Case Study 

Speaker: Professor Kevin McKeeking, Professor of Accounting, Brunel University

Kevin McMeeking is a Professor of Accounting at Brunel University and a Visiting Professor at the University of Exeter. Prior to joining Brunel,

Kevin completed his undergraduate degree in Accounting and Financial Analysis at the University of Newcastle upon Tyne, a PhD in Accounting at Lancaster University and researched and taught at the University of Exeter from 1998-2020. His research interests are interdisciplinary in nature and seek to use financial analysis, financial reporting and non-financial reporting to secure effective sustainable corporate governance. His teaching specialisms lie in financial accounting – at the undergraduate, postgraduate and executive levels.

Abstract:

This study investigates the meaning and interpretation of financial accounting standard SSAP9, and the associated earnings management and performance measurement issues. The research setting is interesting because of the interaction between the auditors and the client company, the detailed information contained in the Tribunal reports and the issues that have plagued standard setters throughout the world for decades. The contribution of the paper is to rigorously investigate unresolved accounting issues using a detailed case study approach and the lessons (not) learned, reflecting on more recent scandals in the UK