Current research projects at ICAS

ICAS is involved in many projects worldwide. If you have any questions about current projects, please feel free to contact us.

Ethics and integrity projects

Speak up? Listen up? Whistle-blow? - How ICAS members respond to ethical dilemas Catriona Paisey
Nick Paisey
Ioannis Tsalavoutas

Corporate reporting projects

Title Researcher(s)
Are valuation and stewardship complementary or competing objectives of financial accounting? Stefano Cascino
Mark Clatworthy
Beatriz Garcia Osma
Joachim Gassen
Shahad Imam
Thomas Jeanjean

What do we know about the 'true and fair view'?

David Alexander
Marios Costa
Omiros Georgiou
Markus Grottke
Thomas Schildbach

Audit and assurance projects

International perspectives on competencies, skills and the modern audit (joint project with FRC)Margaret Woods
Ilias Basioudis
Chris Humphrey
Stuart Turley
Javed Siddiqui
Anna Samsonova
The skill and competency requirements of auditors in today's complex Global business environment (joint project with FRC)Karin Barac
Elizabeth Gammie
Bryan Howieson
Marianne van Staden

Corporate governance projects

Balancing the Board: Directors' Skills and DiversityChris Mallin
Hisham Farag

Other business issues projects

Choice and Competition in the Scottish Insolvency MarketYvonne Joyce

Development of the profession projects

The Mummy Track: An unfair choice or the perfect solution?Elizabeth Gammie
Kathleen Herbohn
Rosalind Whiting

Small and medium sized entities projects

Reluctant borrowers? Examining the demand and supply of finance for high growth SMEsRoss Brown
Neil Lee
The role of accountants on SME credit applicationsGeorge Saridakis
John Kitching
Bernard Imarhiagbe
Marc Cowling


  • Audit and Assurance
  • Business issues
  • Corporate Governance
  • Ethics and integrity research
  • Not for profit
  • Private sector
  • Public sector
  • Research

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