The ICAS Strategy and Research Advisory Group
The Strategy and Research Advisory Group (formerly the Research Committee) is responsible for the strategic direction of the ICAS Research Centre. The composition of the Group is diverse, with members representing practice, the public sector, business and academia. Profiles of the SARAG members and ICAS staff are provided below.
Strategy and Research Advisory Group
Allister Wilson, Convenor of the Research Committee
Allister Wilson is a senior audit partner in the UK firm of Ernst & Young LLP. In addition, he is Ernst & Young's Global Oil & Gas Assurance leader, with overall responsibility for Ernst & Young's assurance services to the oil & gas sector. He is currently a member of the UK's Auditing Practices Board.
Allister was formerly the Senior Technical Partner and Head of International Financial Reporting for Ernst & Young. He chaired Ernst & Young's Professional Standards Panel, and served as a member of Ernst & Young's Global IFRS Policy Committee.
From 1996 to 2006, Allister served as ad hoc technical advisor to the European Commission in the field of Financial Information and Accounting Standards. As a consequence of his EC advisory position, he sat on the former Board of the International Accounting Standards Committee from 1996 until it was replaced by the new IASB in April 2001, as technical advisor to the European Commission delegation. In addition, he represented the EC on the International Financial Reporting Interpretations Committee (IFRIC) of the IASB, the Standards Advisory Council (SAC) of the IASB and the European Financial Reporting Advisory Group (EFRAG).
Allister has published extensively in the area of international financial reporting. He was the founding author of the Ernst & Young "UK GAAP" book and a co-author of Ernst & Young's "International GAAP" and "IFRS/US GAAP Comparison" books.
Mario is the Head of Corporate Reporting at Gather. Mario leads the agency’s corporate reporting service providing advice to FTSE 350 companies, undertaking research and developing thought leadership. Mario is a Fellow of both CIMA and CPA Australia.
He is a member of the Technical Working Group of the Climate Disclosure Standards Board and the SME Implementation Group of the IASB.
Mario is also a member of the editorial board of Accounting in Europe. Mario previously held positions as Leader of Research and Development at the International Federation of Accountants and Research Director at EFRAG. He also held other senior finance roles in the private and public sectors.
Dimitris is a Senior Lecturer in Accounting and Finance at Strathclyde Business School and holds a PhD in Finance from Cass Business School. He has published in peer reviewed journals such as the Journal of Banking and Finance, Journal of Empirical Finance, and the Review of Quantitative Finance and Accounting among others. His research interests are in the areas corporate finance, corporate governance, disclosure, mergers and acquisitions, and banking.
Dimitris has been invited to act as a guest editor for the International Review of Financial Analysis and as Scientific Committee member for several Conferences. He also serves as research assessor for the Carnegie Trust for the Universities of Scotland and as a reviewer for a number of scientific journals.
Dimitris is the recipient of large research grants funded by Innovate UK and BiP Solutions (for a Knowledge Transfer Partnership) and by the French Chamber of Commerce (for an independent research project). Dimitris is also the convenor for the Accounting and Finance Research Seminars of Strathclyde Business School and is a senior partner of Symmetria Ltd, a consultancy and brokerage firm.
Riona joined the Research Committee in 2008 having previously served as a member of the ICAS Public Sector Committee.
She qualified as a CA in 1979 and spent the next 15 years in the accountancy profession with KPMG. Riona then worked for the Scottish Office/Scottish Executive in various finance-related roles which gave her exposure to a wide range of departments within government.
She joined the Scottish Further and Higher Education Funding Council (SFC) in 2004 as Director of Funding, becoming Director of Finance and Corporate Resources in 2009. Riona retired from SFC in 2015.
Mark is Professor of Accounting at the School of Economics, Finance and Management at the University of Bristol. He obtained his PhD from Cardiff University, where he worked for 17 years. He has research interests in the links between financial reporting and capital markets and in corporate audit markets. Mark is involved in undergraduate and postgraduate teaching in financial reporting and is also Associate Editor of Accounting and Business Research.
Andrew has served as a member of Council, the Qualifications Board and joined the Research Committee in 2006 because of the opportunity to work with, not only members across business and practice, but also leading figures in the accounting academic community.
Following a commission in the Royal Navy, Andrew joined KPMG in 1992, qualified as a CA and, after a period working in corporate finance, went on to be Head of Acquisition Finance at Clydesdale Bank before joining Macfarlane Group PLC in 1999. Andrew was Company Secretary and Director of Corporate Development at Macfarlane Group PLC and part of the Group's Executive Team leading corporate development, acquisitions and disposals, before leaving the Group in May 2015 to pursue new ventures.
Louise is an academic at Aberdeen Business School, Robert Gordon University, where she holds the post of Professor of Accountancy. After completing her PhD at Edinburgh University, Louise was a post-doctoral research scientist at St Andrews University; she then trained with KPMG to become a member of ICAS in 1995.
Louise's research interests include international financial reporting, professional accountancy education and NGO governance & accountability. She has received research funding for each of these areas which has led to publication of her research, including the publication of two ICAS monographs.
Before being appointed to ICAS's Research Committee in 2011, Louise served for six years as a member of the Student Education Committee of ICAS. She is currently also a member of the Tayside Area Committee, which she has chaired since March 2012.
Elisabeth is Chair of the Accounting Division at Nottingham University Business School. Prior to taking up this role in 2013, she held academic posts at several universities, including Manchester Business School and Warwick Business School. She gained her PhD from Lancaster University in 2002.
Elisabeth’s research interests are varied, incorporating corporate governance, earnings quality, voluntary disclosure, and corporate pay-out policies. She was until recently Associate Editor of Accounting and Business Research and remains on the editorial board of this journal, as well as on that of the British Journal of Management.
Elisabeth regularly presents her research at national and international conferences and publishes in high quality journals At Nottingham, she convenes a postgraduate module on Advanced Issues in Financial Reporting and supervises a growing cohort of PhD students.
Hilary Eastman is Director of
Investor Engagement at PwC, with responsibility for managing the firm's
relationships with the investment community in the UK and globally. In her
role, Hilary works with investors and analysts to get their views on a variety
of corporate reporting and governance matters to help companies improve their
reporting to the capital markets. She also seeks their views on matters that
affect the accounting profession.
In addition, Hilary oversees the Corporate Reporting Users' Forum (CRUF) network around the world, facilitating dialogue between the investment community and standard setters and regulators on a range of corporate reporting topics.
Hilary previously worked at the IASB, where she led their investor engagement programme and the fair value measurement project, which resulted in IFRS 13 Fair Value Measurement. She has a background in company and asset valuation.
Hilary is a member of the CFA Society of the UK's Financial Reporting and Analysis Committee and the European Financial Reporting Advisory Group's (EFRAG) User Panel. She is a CFA Charterholder and a member of the CFA Institute.
Lisa Evans is Professor of Accounting in the Division of Accounting and Finance at Stirling Management School, University of Stirling.
Lisa has previously held positions at the University of Edinburgh and at Napier University (Edinburgh). She is a graduate of the University of Edinburgh and holds a PhD in Accounting from the University of Reading.
She is a member of the Institute of Chartered Accountants of Scotland and of the ICAS Research Committee. She is a member of the Management Committee of the European Accounting Association and has previously served as editor of the EAA’s journal Accounting in Europe and as a member of the EAA’s Financial Reporting Standards Committee.
Her research interests include international accounting and audit regulation and interdisciplinary accounting research, in particular in accounting history, the accounting profession and the interfaces between accounting and law and accounting and language.
A chartered accountant, Liz is Director of Stewardship and reporting at the Investment Association (IA). She is responsible for representing the Association’s members’ interest as institutional investors on corporate governance and company reporting and assurance issues.
She sits on a number of committees, including the FRC’s Accounting Council and Codes and Standards Committee, the US Public Company Accounting Oversight Board’s Standards Advisory Group, the FTSE Policy Committee, the International Corporate Governance Network’s Accounting & Auditing Practices Committee, the European Fund and Asset Managers Association’s Corporate Governance Committee and the CBI’s Companies Committee.
Eugene is the strategic lead for accountancy, audit and tax governance in HMRC's Large Business directorate. He currently provides strategic direction to the resourcing and deployment of accountants, audit and governance specialists across large business customers.
Eugene is a member of ICAS. He joined EY in 1980 as a trainee, qualifying as a Chartered Accountant in 1983. After 18 years with EY, including two years in Prague and three years in the technical accounting department, he joined Large Business in Her Majesty's Revenue and Customs as a compliance accountant.
He has had various roles within HMRC's Large Business since then, all involving strategic leadership and direction of teams involved in combating tax avoidance.
He previously served as a member of the Accounting Standards Committee of ICAS.
Julia is a Reader in Accounting & Finance at Strathclyde Business School, University of Strathclyde. A graduate of the University of Edinburgh (BCom Business Studies and French), she has worked as a researcher at the University of St Andrews and the University of Oxford, and was a lecturer then senior lecturer at Cardiff Business School. Julia undertook her PhD studies at the University of Abertay, where her thesis on Small Business Strategy explored numerous dimensions of behaviour and performance in Scottish SMEs.
Julia is a Fellow of CIMA, a CGMA and FRSA. She serves on the editorial board of Venture Capital: an international journal of entrepreneurial finance, and is a research assessor for the Carnegie Trust for the Universities of Scotland. She has acted as a research advisor for numerous academic journals, and for funding bodies such as the ESRC and CIMA's charitable trust.
Julia's research interests cover aspects of financial management and strategy in small, entrepreneurial firms. Specifically, she has worked in the areas of accounting information system development, venture capital, and financial reporting standards for smaller entities (FRSSE).
Professor Stefano Zambon (PhD) is Chair of Accounting and Business Economics at the University of Ferrara, Italy. He has visiting appointments in universities in four continents. Stefano has more than 100 publications in books and international journals in the areas of management and reporting of intangibles, international financial reporting, and accounting theory and history.
He was the co-ordinator of the 2003 Study for the European Commission on the measurement of intangible assets and a member of the expert group that in 2006 prepared the EC Study "RICARDIS" on intangibles in research-based SMEs. He has been an invited key-note speaker at OECD, United Nations, European Parliament, European Commission, and French, Chinese and Japanese Governments' events on intangibles. In 2013 he was a member of the European Commission's Expert Group on "IP Valuation". Since April 2014 he has been the President of the of the official Expert Group on Intangibles set up by the French Government.
Stefano is the founding member of the global network "World Intellectual Capital Initiative" (WICI), and has been Deputy Chairman of the network since July 2013. He is also Chairman of WICI Europe and Secretary General of WICI Italy.
ICAS research centre staff
Michelle Crickett is Director of Research at ICAS. Originally from Cumbria, Michelle studied at Edinburgh University for a Bcom Hons degree in Business Studies and Accounting. Following graduation she worked, for a year, for Professor Steve Walker as a Research Assistant in accounting history at Edinburgh University before commencing her CA training.
Michelle trained as a Chartered Accountant with a small Edinburgh firm of accountants (T Hunter Thomson) and qualified as a member of ICAS in 1998. After qualification Michelle moved to a medium sized firm of accountants in Edinburgh (Chiene + Tait) and worked in the audit department and subsequently as the Technical Manager for the firm.
In 2005 Michelle moved to ICAS to work in the ICAS Policy Leadership Division. Michelle is responsible for the Research Centre at ICAS and is also involved in pro-active projects undertaken by the ICAS technical team, in particular she has been involved in a number of Principles versus Rules publications and also a joint publication with IFAC. Michelle is also a member of the team providing technical advice to members.
Jennie Shields, Research Co-ordinator (Part-Time)
Jennie joined the ICAS Research Centre in March 2015, covering Ange Wilkie's maternity leave. Jennie directly assists the Director of Research with the planning and operations of the Research office. In Ange's absence, she will be the first point of contact for anyone interested in applying for research funding and will be involved in the monitoring of projects. She works closely with grant holders to ensure the quality of the finished publication.
Jennie previously worked with a number of medium sized firms of Chartered Accountants in Edinburgh.