CURRICULUM VITAE
ELISABETH (LISA) EVANS
March 2015
CURRENT POST (Feb. 2006 – present) Professor of Accounting, Accounting and Finance
Division, Stirling Management School, University of Stirling, Stirling FK9 4LA, Telephone: +44 (0)
1786 467288, Email: [email protected]
QUALIFICATIONS
2001 Membership of the Institute of Learning and Teaching
2000 PhD The Impact of European Union Company Law Harmonisation on Auditing in the UK and
in Germany, University of Reading
1989 MA Joint Honours in English Language and German (First Class), University of Edinburgh
1993 Chartered Accountant, Institute of Chartered Accountants of Scotland
EMPLOYMENT HISTORY
2003-2006 Senior Lecturer, School of Management, University of Edinburgh
1999–2003 Lecturer, Department of Accounting and Business Method/School of Management,
University of Edinburgh
1993-1999 Lecturer Department of Accounting and Finance, Napier University
1993 (July-Aug.) Accountant, Mason and Partners, CA, Edinburgh
1990-93 Trainee Chartered Accountant, Cowan and Partners, CA, Edinburgh
1989-90 Audit Assistant, Cowan and Partners, CA, Edinburgh
RESEARCH
Research Interests and Activities The focus of my research lies in two areas: international
accounting and audit regulation (qualitative methods), and interdisciplinary accounting. In
interdisciplinary accounting, my interests are in particular in accounting history, the accounting
profession, and in the interface between accounting and language, accounting and law and
accounting and literature.
PUBLICATIONS
Papers in Review Process
• ‘Framing the Magdalen. Sentimental narratives and impression management in charity annual
reporting’, accepted subject to minor corrections, Accounting and Business Research
(with Jacqueline Pierpoint)
• ‘Shifting strategies: the unsuccessful professional project of the ‘Association of German
Auditors’’, under third review with European Accounting Review.
• ‘Family firms: Compliance with IFRS mandatory disclosure requirements and firm value
in Malaysia’, currently preparing third version for Accounting Forum (with Mazni
Abdullah, Ian Fraser and Ioannis Tsalavoutas)
Research Publications
• ‘Colliding worlds: language translation in accounting and other disciplines’, ABACUS, 2015
51(1), 1-36 (with Rachel Baskerville and Katariina Nara) doi/10.1111/abac.12040/abstract
• ‘A commentary on 'A role for the compulsory study of literature in accounting education’' (with
Ian Fraser), in Sangster, A. and Wilson, R.M.S. (eds) Liberalising the Accounting
Curriculum in University Education, Routledge, 2013, ISBN 978-0-415-65980-2 (previously
published in Accounting Education, 19 (4), 2010, pp. 351-4)
• ‘Transition to International Financial Reporting Standards and value relevance in a small but
developed market: a look at Greek evidence’, British Accounting Review 44 (4), 2012, pp.
262-77 (with Ioannis Tsalavoutas and Paul André)
• ‘The accountant’s social background and stereotype in popular culture: the novels of
Alexander Clark Smith’, Accounting, Auditing & Accountability Journal, 25 (6), 2012, pp.
964 – 1000 (with Ian Fraser)
Lisa Evans CV February 2014
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The Darkening Glass: Issues for Translation of IFRS, Institute of Chartered Accountants of
Scotland, 2011 (with Rachel Baskerville); available at http://icas.org.uk/baskervilleevans/
‘Observations on the changing language of accounting’, Accounting History, 15 (4), 2010,
pp. 439-62 (best paper award)
‘Transition to IFRS in Greece: Financial statement effects and auditor size’, Managerial
Auditing Journal, 25 (8/9), 2010, pp. 814-842, 2010 (with Ioannis Tsalavoutas).
‘Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure
Requirements’, Journal of Applied Accounting Research, 11 (3), 2010, pp. 213-28 (with
Ioannis Tsalavoutas and Mike Smith)
‘‘A Witches’ Dance of Numbers’: Fictional Portrayals of Business and Accounting Transactions
at a Time of Crisis’, Accounting, Auditing & Accountability Journal, 22(2), 2009, 169-99.
‘Comment on the IASB’s Exposure Draft ‘IFRS for Small and Medium-sized Entities’,
Accounting in Europe, 5 (1), 2008, pp.27-47 (with Roberto Di Pietra, Jérôme Chevy,
Maurizio Cisi, Brigitte Eierle and Robin Jarvis)
‘The Division of Expert Labour in the European Audit Market: the Case of Germany’, Critical
Perspectives on Accounting, 18 (1), 2007, pp. 61-88 (with Kersten Honold).
‘A Matter of Principle. Recent Developments in Hungarian Accounting Thought and
Regulation’ Accounting in Europe, 3, 2006, pp. 135-68, (with Katalin Borbely).
‘Standards for Non-Public Interest Entities in Europe. Contributions from Theory and
Academic Research’ in: Capadaglio, G. and Baldarelli, M.-G. (eds) L’armonizzazione dei
Principi Contabili in Europa. Rome: Rirea 2006, pp. 81-91.
‘Performance Reporting – The IASB’s Proposed Formats of Financial Statements in the
Exposure Draft of IAS 1’ Accounting in Europe, 3, 2006, pp. 35-63, (with Frank Thinggaard,
Alfred Wagenhofer, Günther Gebhardt, Martin Hoogendorn, Jan Marton, Roberto di Pietra,
Araceli Mora and Ken Peasnell).
‘Problems and Opportunities of an International Financial Reporting Standard for Small and
Medium-Sized Entities. The EAA FRSC’s Comment on the IASB’s Dicussion Paper’,
Accounting in Europe, 2, 2005, pp.23-45 (with Roberto di Pietra).
‘Truly Impartial, Truly serving the Public. Anglo-American Influences on the Development of
Auditing in Germany’, refereed book-chapter, in: Ajami, R., Arrington, E., Mitchell. F. and
Nørreklit, H. (eds) Corporate Management, Accounting and National Ideology – A
Multinational Perspective. Copenhagen: DJØF Publishing, 2005, pp. 213-34.
‘Language, translation and the problem of international accounting communication’,
Accounting, Auditing & Accountability Journal, 17 (2), 2004, pp. 210-248 (listed among AAAJ’s
outstanding
articles
of
the
last
25
years:
http://www.emeraldinsight.com/promo/aaaj_articles.htm)
‘Auditing and audit firms in Germany before 1931’, Accounting Historians Journal, 30 (2),
2003, pp. 29-65 (highly commended).
‘The ‘true and fair view’ and the ‘fair presentation override’ of IAS 1’, Accounting and
Business Research, 33 (4), 2003, pp. 311-327.
'Harmonisation relating to Auditor Independence: the Eighth Directive, the UK and Germany',
European Accounting Review 7 (3), 1998, pp. 493-516 (with Christopher Nobes)
'Harmonisation of the Structure of Audit Firms: Incorporation in the UK and Germany'
European Accounting Review 7 (1), 1998, pp. 125-48 (with Christopher Nobes); (reprinted
as book chapter in: Nobes, C. (ed.) International Accounting and Comparative Financial
Reporting, Cheltenham: Edward Elgar, 1999; and in: Nobes, C. (ed.) Developments in
International Accounting, Volume 4: International Harmonisation of Accounting, Cheltenham:
Edward Elgar, 2003).
'Some Mysteries Relating to The Prudence Principle in the Fourth Directive and in German
and British Law', European Accounting Review, 5 (2), 1996, pp. 361-73 (with Christopher
Nobes); (reprinted as book chapter in: Nobes, C. (ed.) International Accounting and
Comparative Financial Reporting, Cheltenham: Edward Elgar, 1999; and in: Nobes, C. (ed.)
Developments in International Accounting, Volume 4: International Harmonisation of
Accounting, Cheltenham: Edward Elgar, 2003.)
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Work in Progress
• ‘The audit profession in times of rapid transition: Experiences from German reunification’ (with
Sebastian Hoffmann, HHL Leipzig; Dominic Detzen, Vrije Universiteit Amsterdam)
• ‘The formation of the accounting stereotype’ (with Catriona Paisey, Nick Paisey and Elana
Tosh)
• ‘The Edinburgh Magdalens’ (with Ian Fraser and Jacqueline Pierpoint) (funded by British
Academy) – draft paper
• ‘Accounting and the Police Force in 19th century Scotland’; one paper at draft stage.
• ‘The formation of the accounting stereotype’ (with Catriona Paisey, Nick Paisey and Elana
Tosh)
• ‘International accounting convergence – the language problem’ (with Rania Kamla)
Professional Publications/Knowledge Transfer
• ‘A Hero to Count on’, CA Magazine, November 2012, p.11 (Anon., based on draft by Lisa
Evans and Ian Fraser)
• ‘Lost in Translation’, CA Magazine, March 2011, pp.52-3 (with Rachel Baskerville)
• ‘What Ivory Tower?’, Accountancy, March 2005, p. 74 (with Günther Gebhardt).
• ‘Problems with Fairness’, Accountancy, October 2004, p. 81.
• ‘The Enforcer’, Accountancy, January 2002, pp. 106-7 (with Axel Haller and Brigitte Eierle).
• ‘Das britische Financial Reporting Review Panel – ein Vorbild für ein deutsches EnforcementGremium?’ (‘The British Financial Reporting Review Panel – a Model for a German
Enforcement Agency?’) Betriebs-Berater 56 (33), 2001, pp. 1673-80 (with Axel Haller and
Brigitte Eierle).
Book Reviews
• Financial Reporting in the UK: A History of the Accounting Standards Committee, 1969 1990,
Brian A. Rutherford, London/New York: Routledge Historical Perspectives in Accounting,
2015, Accounting History (forthcoming)
• ‘Der Verband der Hochschullehrer für Betriebswirtschaft: Geschichte des VHB und
Geschichten zum VHB (History of the VHB and Tales of the VHB) Wolfgang Burr & Alfred
Wagenhofer, Wiesbaden, Germany: Gabler Verlag, 2012, The Accounting Review, 88(4),
2013, pp. 1492-6.
• ‘The turbulent world of Franz Göll. An ordinary Berliner writes the twentieth century, Peter
Fritzsche Cambridge Mass.: Harvard University Press, 2011’, Accounting History Review,
21(3), 2011, pp.349-52
• ‘Financial Reporting and Global Capital Markets. A History of the International Accounting
Standards Committee, 1973-2000, Kees Camfferman, Stephen A. Zeff (Eds)’, International
Journal of Accounting, 43, 2008, pp. 208-16.
• ‘The History of the German Public Accounting Profession, Hugh Brian Markus, Routledge,
1998’, Accountancy International, June 1998, p. 68.
Editorials
• ‘Editorial: Accounting in Europe – 10 years on’, Accounting in Europe, 10 (2), 2013
‘Editorial’, Accounting in Europe, 9 (2), 2012, ‘Editorial’, Accounting in Europe, 8 (2),
2011, pp. 127-8
• ‘Editorial: Accounting History in the German Language Arena’, Accounting, Business &
Financial History, 15 (3) pp. 229-33, 2005.
• ‘Whither European Accounting’ in Aisbitt, S. and Evans, L. (eds) Developments in Country
Studies in International Accounting – Europe. The New Library of International Accounting.
Cheltenham: Edward Elgar Publishing, 2004, pp. XIII-XIX (with Sally Aisbitt).
Other publications
• ‘Comment on the IASB Exposure Draft IFRS for Small and Medium-sized Entities’, submission
on behalf of the European Accounting Association’s Financial Reporting Standards
Committee; November 2007 (with Roberto Di Pietra, Jérôme Chevy, Maurizio Cisi, Brigitte
Eierle and Robin Jarvis’)
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http://www.iasb.org/Current+Projects/IASB+Projects/Small+and+Mediumsized+Entities/Exposure+Drafts+for+Small+and+Mediumsized+Entities/Comment+Letters/CL125.htm
Comment on the IASB Discussion Paper ‘Preliminary Views on Accounting Standards for
Small and Medium-sized Entities’; submission on behalf of the European Accounting
Association’s Financial Reporting Standards Committee; September 2004 (with Roberto di
Pietra). http://www.iasb.org/docs/pv-sme/SMEs-CL72.pdf
Contribution to Teachers’ Manual to Comparative International Accounting by Nobes, C. and
Parker, R. (eds) (2002) Comparative International Accounting. Harlow: Pearson.
'Incorporation of Audit Firms in the UK: Findings of a Survey', Discussion Papers in
Accounting, Finance and Banking, No. 61, University of Reading, 1998 (with Christopher
Nobes and Vivien Beattie).
‘EIASM 5th Workshop on Accounting in Europe’ BAA International Accounting and Finance
Special Interest Group Newsletter, 2 (2), 1998, pp. 11-2.
‘The proposed Financial Reporting Standard for Smaller Entities’ Submission to the
Consultative Committee of Accounting Bodies, March 1996 (with Brian Windram and Douglas
Sievewright).
Conference Papers See Appendix
PHD SUPERVISION
• Ioannis Tsalavoutas (Edinburgh University): ‘The adoption of International Financial Reporting
Standards (IFRSs) by Greek listed companies: financial statement effects’ (graduated
November 2009)
• Sultan Alkhtani: ‘The suitability of International Financial Reporting Standards for Saudi
Arabia’ (graduated November 2010)
• Mazni Abdullah: ‘Non-compliance with mandatory disclosure requirements in Malaysia’
(graduated June 2012)
• Kjell Ove Røsok (Norges Handelshøyskole Bergen, 2nd/co-supervisor (from winter 2012)
PHD EXAMINATIONS
External Examiner Johannes Kepler Universität, Linz, Austria, Spring 2003; Portsmouth
University, December 2011; Masaryk University, Brno, Czech Republic, August 2012 (Habilitation);
Universität Regensburg, Germany, November 2012; University of Edinburgh, January 2014
Internal Examiner Stirling University, January 2012
EXTERNAL RECOGNITION/CONTRIBUTION TO ACADEME AND PRACTICE
Editor Accounting in Europe (2011-2013)
Co-editor Accounting in Europe (2010)
Visiting Positions Visiting professor at Norges Handelshøyskole – Norwegian School of
Economics, Bergen (since January 2013); visiting professor for International Accounting at the
University of Osnabrück, Germany (January 2003); visiting faculty in International Accounting at
the ESC Toulouse (Toulouse Business School) (March 2003).
Member of the European Accounting Association’s Financial Reporting Standards
Committee (2 terms: 2004-2010).
Member of the Research Committee of the Institute of Chartered Accountants of Scotland (since
February 2007).
Co-Reviewer in Research Evaluation of the Department of Accounting and Auditing at
Copenhagen Business School, February 2015
External Appointment Committee Member Chair in Auditing, Copenhagen Business School,
Denmark, Sept. 2011; Chair in Financial Reporting, University of Innsbruck, Austria, Sept. 2012
Plenary and Key Note Speaker 7th Accounting History International Conference, Seville,
September, 2013; AMIS/IAAER conference and paper development workshop in Bucharest, June
2013; Qualitative Research in Business Colloquium, University of South Australia, April 2013;
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2nd Brunel Accounting Symposium, June 2012; EAA Annual Congress, Ljubljana, May 2012; EAA
Annual Congress, Rome, April 2011; EAA Annual Congress, Istanbul, May 2010; EAA Annual
Congress, Istanbul, May 2010; ScotDoc Colloquium, June 2006; Conference on International
Financial Reporting Standards and Small and Medium-Sized Enterprises, Rimini, Italy, December
2005.
Invited Research/Seminar Presentations Norges Handelshøyskole Bergen, Norway, May 2014;
Durham University, Feb. 2014; Dundee University, Jan. 2014; Heriot Watt University Nov. 2013;
Edinburgh University, Nov. 2012; Regensburg University, Germany, Nov. 2012;
Norges Handelshøyskole Bergen, Norway, October 2012; University of Ghent, Belgium, Oct. 2011;
Heriot-Watt University, March 2009; University of Stirling, May 2007 (Inaugural Lecture); University
of Warwick, Jan. 2006; Stirling University, May 2005; Napier University, February 2005; Johannes
Kepler Universität, Linz, Austria, May 2001.
Contribution as faculty member to the 3rd & 4th Accounting History International Emerging
Scholars’ Colloquium (Seville, 2013; Paris, 2013)
Editorial Board Membership Accounting, Auditing & Accountability Journal; Accounting History;
Accounting History Review; Accounting in Europe
Ad hoc reviewer Abacus, Accounting and Business Research, Accounting Historian’s Journal,
Accounting, Organizations and Society, British Accounting Review, Business History, Critical
Perspectives on Accounting, European Accounting Review, Journal of Accounting Education,
Financial Accountability and Management, International Journal of Auditing, ACCA Research
Report.
Guest Editor Accounting, Business and Financial History 15(3) 2005 Special Issue: German
Accounting History.
Scientific Committee Membership European Accounting Association Congress 2006 (Dublin)
and 2007 (Lisbon); Annual EUFIN workshops on Accounting in Europe
Prizes and Commendations
• Accounting, Auditing & Accountability Journal Emerald 2013 Outstanding Reviewer Award
• ‘Observations on the changing language of accounting’, published in Accounting History:
winner of the 2010 manuscript award of the Accounting History Special Interest Group
(AHSIG) of the Accounting and Finance Association of Australia and New Zealand (AFAANZ).
• ‘Language, translation and the problem of international accounting communication’: listed
among AAAJ’s outstanding articles of the last 25 years on the AAAJ 25 anniversary website:
http://www.emeraldinsight.com/promo/aaaj_articles.htm
• ‘Auditing and audit firms in Germany before 1931’: highly commended by the editorial board of
Accounting Historians Journal (second best paper in 2003)
Other Research Related Contributions: Organised the 6th workshop on European Financial
Reporting (EUFIN 2010) (with Ioannis Tsalavoutas); chaired the EAA FRSC’s committee working
group on SMEs (2004-2010); organised the conference of the British Accounting Association
Special Interest Group for International Accounting and Finance at Napier University (September
1999); Secretary of the British Accounting Association Special Interest Group for International
Accounting and Finance (1998-2004)
EXTERNAL RESEARCH GRANTS
• Chartered Accountants Ireland Educational Trust, 2013, 16,500 Euro, ‘The audit profession in
times of rapid transition: Experiences from German reunification’ (with Sebastian Hoffmann,
HHL Leipzig; Dominic Detzen, Vrije Universiteit Amsterdam)
• British Academy, 2010, ‘The Edinburgh Magdalens’: £7,039 (with Ian Fraser, Universty of
Stirling)
• Institute of Chartered Accountants of Scotland, 2009, £13,987, ‘Translation issues impacting
on European accounting textbooks: a multidisciplinary perspective’ (with Rachel Baskerville,
Victoria University Wellington, NZ)
• Institute of Chartered Accountants of Scotland, 2008: seedcorn grant (£750) ‘Compliance with
disclosure requirements in Malaysia’ (with Mazni Abdullah and Ian Fraser)
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Carnegie Trust for the Universities of Scotland, 2007: £982,50 ‘Accounting and accountability in
the police force in 19th century Scotland’.
Institute of Chartered Accountants of Scotland, 2006: seedcorn grant (£700) ‘The
implementation of IFRS in Greece’ (with Ioannis Tsalavoutas)
Institute of Chartered Accountants of Scotland, 2002: £1,760 ‘The Emergence of the Audit
Profession in Germany’.
Institute of Chartered Accountants of Scotland: Travel grant to permit presentation of
conference paper at EAA in Munich 2000: £500.
Travel grant to permit presentation of conference paper at EIASM conference in Krakow,
1997: £800
Institute of Chartered Accountants in England and Wales (ICAEW), 1996-99: £5,886, ICAEW
Postgraduate Fellowship
CURRENT/RECENT TEACHING Accounting and Society (MSc International Accounting and
Finance); Research Methods (MSc International Accounting and Finance; MSc Finance); Topics in
International Accounting (MSc International Accounting and Finance); Research in Accounting and
Finance (fourth year, BAcc Accounting); Issues in Accounting (fourth year, BAcc Accounting);
Post- and Undergraduate Dissertation Supervision
EXTERNAL EXAMINER MSc Accounting, Glasgow University – from 2012/13; BA Accounting,
Glasgow Caledonian University 2006/07-2010/11; BSc Accounting, Cardiff University 2006/072009/10; BA Accounting re-approval, Glasgow Caledonian University, April 2006; Internal review of
programmes/‘critical friend’, Cardiff Business School, March 2010
CURRENT/RECENT ADMINSTRATION AND OTHER RELEVANT CONTRIBUTIONS
Director of Research (Accounting and Finance Division); Director of PhD Programme (Accounting
and Finance, 2011; autumn 2013); Acting Chief Examiner, PG programmes (Accounting and
Finance, 2011; 2015); Development of MSc in Accounting and Finance; Programme Director MSc
in Accounting and Finance (2007-2011); Senior Advisor of Studies (2006-2008); Organiser of the
Divisional Seminar Programme; Module/Course Organiser
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APPENDIX: Conference Presentations
‘‘Dreadful would have been my condition’. The annual report and the sentimental narrative in the
Edinburgh Magdalen Asylum’ (with Jacqueline Pierpoint), BAFA Conference, London School of
Economics and Political Sciences, April 2014
Discussant for ‘Principles-based standards and judgement’ by Ian Dennis, Oxford Brookes
University, Interdisciplinary Perspectives on Accounting Conference, Cardiff University, July
2012
‘Accounting for virtue. Accounting and accountability for inmates in the annual reports of the
Edinburgh Magdalen Asylum’ (with Ian Fraser and Jacqueline Pierpoint), presented at the
Accounting History Review conference, Cardiff, September 2011 (also presented at: the
European Accounting Association Annual Congress in Ljubljana, May 2012)
‘The accountant’s social background a stereotype in popular culture: the novels of Alexander
Clark Smith’ (with Ian Fraser), paper presented at the European Accounting Association Annual
Congress in Istanbul, May 2010
‘Accounting, police and population control in nineteenth century Scotland’, paper presented at
the Interdisciplinary Perspectives on Accounting conference, Innsbruck, July 2009 (also
presented at: the European Accounting Association Annual Congress in Tampere, May 2009)
‘Observations on the Changing Language of Accounting’, paper presented at the 5th International
Accounting History Conference, Banff, Canada, 9-11 August 2007.
‘Shifting strategies: the early history of the ‘Association of German Auditors’’, paper presented at
the European Accounting Association Annual Congress in Dublin, March 2006 (also presented
at the Accounting, Business and Financial History conference in Cardiff, 15-6 September 2005).
‘Brothels, tombstones and morality. A literary look at offbeat perspectives on accounting and
finance’, paper presented at The British Accounting Association Annual Congress, Heriot Watt
University, Edinburgh, March 2005 (also presented at: the Accounting, Business and Financial
History annual conference in Cardiff, September 2004.)
‘The Divison of Expert Labour in the European Audit Market: the Case of Germany’, (with
Kersten Honold) paper presented at the European Audit Research Network Annual Symposium
in Manchester, October 2003 (also presented at: the European Accounting Association Annual
Congress in Seville, April 2003.)
‘A self-centred soul of economic truth: Anglo-American influences on the development of
auditing in Germany’, paper presented at the Workshop on Corporate Management Accounting
and National Ideology, a Multinational Perspective at the Aarhus School of Business, December
2003.
‘Explanations for the choice of legal form of German audit firms. A historical view’,
paper presented at the European Audit Research Network Annual Symposium, in
October 2001 (also presented at: the BAA Special Interest Group for International
and Finance Conference in London, September 2001; and at the European
Association Annual Congress in Athens, April 2001.)
conference
Wuppertal,
Accounting
Accounting
‘Grundsätze ordnungsmäßiger Buchführung – a comparison with some British and American
concepts’, conference paper presented at the European Accounting Association Annual
Congress in Munich, Germany, March 2000.
'Incorporation of Audit Firms in the UK. Findings of a survey’, conference paper presented at the
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British Accounting Association Annual Congress in Manchester, April 1998 (also presented at:
the 8th World Congress of the International Association for Accounting Education and Research,
Paris, France, October 1997.)
'Auditor Independence Regulation and the Eighth Directive' (with Christopher Nobes), paper
presented at the EIASM Workshop on Accounting in Europe in Krakow, Poland, June 1997 (also
presented at the EIASM workshop on Auditor Regulation in Europe, Copenhagen, Denmark,
February 1997.)
'Harmonisation of the Authorisation of Audit Firms through the Eighth EU Directive: UK and
Germany' (with Christopher Nobes), conference paper presented at the European Accounting
Association Annual Congress, Bergen, Norway.
'The Impact of EU Company Law Harmonisation on Auditing in the UK and in Germany', paper
presented at the Doctoral Colloquium of the Institute of Chartered Accountants of Scotland.
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