Profile

Louise Crawford is a Emerita Professor of Accounting at Newcastle University Business School.

Louise moved into academia after becoming a Chartered Accountant with KPMG and is member of the Institute of Chartered Accountants of Scotland (ICAS). Before being appointed at Newcastle University, she held academic positions at Robert Gordon University, Dundee University, Abertay University and St. Andrews University, and a visiting professorship at University of Bergamo.

Research Contributing to Research Excellence Impact Case Studies

REF2021: Exploring the efficacy of the EU law concerning reports on payments to governments by companies in extractive industries, submitted by Robert Gordon University (with M. Gordon) https://results2021.ref.ac.uk/impact/submissions/78640935-d31d-42a0-a4e2-05e209555ec2/impact

REF2021: Establishing A New Era for Not-for-Profit Financial Reporting, submitted by Sheffield Halam University (with G. Morgan). https://results2021.ref.ac.uk/impact/d7d6dda3-dfb8-4920-88a6-a82c59268714?page=1

REF2014: Influencing International Accounting Standards: International Financial Reporting for Business Unit and Geographic Activities, submitted by Dundee University (with DPower and CVHelliar). https://impact.ref.ac.uk/casestudies/CaseStudy.aspx?Id=35806 [Feedback from REF2014 sub-panel “assessed as outstanding”, 4*].

REF2014: Embedding Employability Skills in Accounting Education, submitted by Dundee University (EMonk, RMichaelson and CVHelliar). https://impact.ref.ac.uk/casestudies/CaseStudy.aspx?Id=35805

Research Awards

Chatzivgeri, E., Crawford, L., Kamla, R., Li,Q. Understanding the intersections between women-specific health and wellbeing needs on recruitment, progression and retention of women accountants in the accountancy profession, Institute of Chartered Accountants of Scotland (ICAS), Feb 2024 to March 2025.

Crawford, L and Haslam, J. Needs, wants and perceptions of investors in relation to corporate tax transparency disclosures. PWYP Norway 2021, 153,000 Norwegian Krone

Chatzivgeri, E., Chew, L., Crawford, L., Gordon, M., Haslam, J.: Exploring the efficacy of the EU Accounting Directive Chapter 10 Reports on Payments to Government Regulations: Reflections for the EU. Publish What You Pay (PWYP), invitation to bid for funds. Notification of award 8th September 2017 - £16,850, for November 2017 to July 2018 

L. Crawford, G. Morgan, 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, 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 

Teaching

Emerita Professor Louise Crawford, a Chartered Accountant and member of the Institute of Chartered Accountants of Scotland (ICAS), has over 35 years experience developing professionally accredited undergraduate and postgraduate courses, and teaching professional accounting topics.

Since 2015, Emerita Professor Crawford has co-authored several editions of a UK top selling audit textbook: The Audit Process: Principles, Practices and Cases and is lead author for the 8th edition (2024), which covers regulatory and contemporary issues in audit, including auditor/auditing ethics and independence.

In 2024, Emerita Professor Crawford was appointed to QAA Accounting Subject Benchmark Statement Advisory Group to review and update the Accounting Subject Benchmark Statement to reflect academic standards expected of graduates and articulate what they might reasonably be expected to know, do and understand at the end of their studies.

• Articles

  • Blomkvist M, Crawford L, Haslam J, Sabelfeld L. Lost in translation? Travel of ideas and institutional voids: reporting of payments to governments in Sweden. Accounting, Auditing and Accountability Journal 2025, 38(6), 1575-1601.
  • Elnahass M, Jia X, Crawford L. Governance Mediation in the Era of Disruptive Technologies: Unveiling New Perspectives on the Risk of Material Misstatements. Journal of Financial Reporting and Accounting 2024, ePub ahead of Print.
  • Elnahass M, Jia X, Crawford L. Disruptive technology and audit risks: Evidence from FTSE 100 companies. Emerging Markets Review 2024, 63, 101218.
  • Baudot L, Kenneth G, Crawford L, Haslam J. A critical appreciation of extractives’ accounting: Transparency, accountability, the resource curse and other governance issues. Critical Perspectives on Accounting 2021, 74, 102279.
  • Chatzivgeri E, Chew L, Crawford L, Gordon M, Hasslam J. Transparency and accountability for the global good? The UK’s implementation of EU law requiring country-by-country reporting of payments to governments by extractives. Critical Perspectives on Accounting 2020, 67-68, 102074.
  • Helliar CV, Crawford L, Rocca L, Teodori C, Veneziani M. Permissionless and permissioned blockchain diffusion. International Journal of Information Management 2020, 54, 102136.
  • Cordery CJ, Crawford L, Breen OB, Morgan GG. International practices, beliefs and values in not-for-profit financial reporting. Accounting Forum 2019, 43(1), 16-41.
  • Crawford L. Exploring the emancipatory dimensions of globalisation: The struggle over IFRS8 and country-by-country reporting. Critical Perspectives on Accounting 2019, 63, 102017.
  • Breen OB, Cordery CJ, Crawford L, Morgan GG. Should NPOs Follow International Standards for Financial Reporting? A Multinational Study of Views. VOLUNTAS 2018, 29(6), 1330-1346.
  • Barghathi Y, Collison D, Crawford L. Earnings management and audit quality: stakeholders’ perceptions. Journal of Management and Governance 2018, 22(3), 629-659.
  • Crawford L, Morgan GG, Cordery CJ. Accountability and not-for-profit organisations: Implications for developing international financial reporting standards. Financial Accountability and Management 2018, 34(2), 181-205.
  • Barghathi Y, Collison D, Crawford L. Earnings management in Libyan commercial banks: Perceptions of stakeholders. International Journal of Accounting, Auditing and Performance Evaluation 2017, 13(2), 123-149.
  • Crawford L, Helliar C, Power D. The temporal nature of legitimation: the case of IFRS8. Accounting in Europe 2016, 13(1), 43-64.
  • Crawford L. Moral Legitimacy: The Struggle Of Homeopathy in the NHS. Bioethics 2016, 30(2), 85-95.
  • Mardini GH, Crawford L, Power DM. Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8. Journal of Applied Accounting Research 2015, 16(1), 2-27.
  • Crawford, L, Morgan, G, Cordery, C, Breen, O. International financial reporting for the not-for-profit sector. CCAB Monograph 2014. In Preparation.
  • Crawford L, Helliar C, Monk E, Veneziani M. International accounting education standards board: Organisational legitimacy within the field of professional accountancy education. Accounting Forum 2014, 38(1), 67-89.
  • Crawford L, Ferguson J, Helliar CV, Power DM. Control over accounting standards within the European Union: The political controversy surrounding the adoption of IFRS 8. Critical Perspectives on Accounting 2014, 25(4-5), 304-318.
  • Kribat M, Burton BM, Crawford L. Exploratory Evidence on the Nature, Extent and Determinants of Disclosures in Libyan Banks' Annual Reports. Journal of Accounting in Emerging Economies 2013, 3(2), 88-114.
  • Mardini G, Crawford L, Power DM. The Impact of IFRS 8 on Disclosure Practices of Jordanian Listed Companies. Journal of Accounting in Emerging Economies 2012, 2(1), 67-90.
  • Crawford L, Helliar CV, Monk EA, Stevenson LA. SCAM: Design of a Learning and Teaching Resource. Accounting Forum 2011, 35(1), 61-72.
  • Crawford L, Helliar CV, Monk EA. Generic Skills in Audit Education. Accounting Education: an International Journal 2011, 20(2), 115-131.
  • Crawford L. Using peer-assessment in the classroom. The International Journal of Management Education 2005, 4(3).
  • Mathews JR, Crawford L, Watson E, Hay RT. Mapping of the Interaction Regions of the Transcription Factor NF-Kappa-B with its Inhibitor I-Kappa-B. Journal of Cellular Biochemistry. Contribution – Refereed Journal Article 1993. In Preparation.

• Authored Books

  • Gray I, Manson S, Crawford L, Bradley L, Currie L. The Audit Process: Principles, practice and cases. United Kingdom: Cengage, 2024.
  • Gray L, Manson S, Crawford L. The Audit Process: Principles, Practice and Cases. Andover: Cengage Learning, 2019.
  • Gray I, Manson S, Crawford L. The Audit Process: Principles, Practice and Cases. Andover: Cengage Learning, 2015.

• Book Chapters

  • Barghathi Y, Collison D, Crawford L. Earnings Management Ethics: Stakeholders’ Perceptions. In: Baker,CR, ed. Research on Professional Responsibility and Ethics in Accounting. Bingley: Emerald, 2021, pp.161-177.
  • Stevenson L, Crawford L, Ferguson J. Mind the gap! exploring academics' and professional practitioners' views of accounting knowledge. In: Orr K; Nutley S; Russell S; Bain R; Hacking B; Moran C, ed. Knowledge and Practice in Business and Organisations. London: Taylor and Francis Inc, 2016, pp.116-131.
  • Morgan GG, Crawford L. Transcending Borders in Ainsworth. In: Charity Finance Yearbook. London: Civil Society Media, 2015, pp.60-63.
  • Butler G, Crawford L. The Impact of Price Controls on Accounting Policy Choice: An International Study of Depreciation Methods in the Electricity Industry. In: Contemporary Issues in Accounting Regulation. The Netherlands: Kluwer: Springer, 2000, pp.187-199.

• Online Publications

  • Gordon M, Crawford L, Chatzivgeri E, Haslam J. Exploring the efficacy of the EU law concerning reports on payments to governments by companies in extractive industries. United Kingdom: REF2021 Impact Case Study submitted to UoA17 by Aberdeen Business School, Robert Gordon University, 2021. Available at: https://results2021.ref.ac.uk/impact/b805610b-e398-4202-84b0-ca8110af36a5?page=1.
  • Morgan G, Crawford L, Cordery C, Breen O. Establishing A New Era for Not-for-Profit Financial Reporting. United Kingdom: Research contributing to REF2021 Impact Case Study submitted to UoA17 by Sheffield Hallam University, 2021. Available at: https://results2021.ref.ac.uk/impact/d7d6dda3-dfb8-4920-88a6-a82c59268714?page=1.
  • Crawford L, Helliar C, Power D. Influencing International Accounting Standards: International Financial Reporting for Business Unit and Geographic Activities. REF2014 Impact Case Study submitted by Dundee University School of Business, 2014. Available at: https://results.ref.ac.uk/(S(aylnpho22cmgckitcdohu2fw))/Submissions/Impact/2260.
  • Crawford L, Helliar V, Monk L, Veneziani M, Teodori C, Falgi K. Embedding Employability Skills in Accounting Education. United Kingdom: Research contributing to REF2014 Impact Case Study submitted by Dundee University School of Business, 2014. Available at: https://results.ref.ac.uk/(S(aylnpho22cmgckitcdohu2fw))/Submissions/Impact/2260.

• Reports

  • Advisory Group for the Subject Benchmark Statement for Accounting. Subject Benchmark Statement. Gloucester, UK: SQA, 2025.
  • Chatzivigeri E, Chew L, Crawford L, Gordon M, Haslam J. Reports on Payments to Governments: A critical review of early developments and experiences. Aberdeen: Robert Gordon University, 2017.
  • Steering Committee of ICAS and FRC. Auditor Skills In A Changing Business World. ICAS and FRC, 2016.
  • Crawford L, Morgan GG, Cordey C, Breen OB. International financial reporting for the not-for-profit sector: A study commissioned by CCAB. Final Report. London: CCAB, 2014.
  • Crawford,L, Extance,H, Helliar,C, Power,D. Operating Segments: The Usefulness of IFRS 8. 2012.
  • Crawford,L, Helliar,C, Power,D. Politics of Accounting Principles: Why Was IFRS 8 So Controversial?. London: Centre For Business Performance, ICAEW, 2010. In Preparation.
  • Crawford,L, Dunne,T, Hannah,G, Stevenson,L. An Exploration of Scottish Charities' Governance and Accountability. The Institute of Chartered Accountants of Scotland, 2009.