Professor of Accounting
Accounting & Finance University of Stirling, Stirling, FK9 4LA
I am a graduate of the University of Edinburgh (MA Joint Honours in English Language and German) and have obtained a PhD in Accounting from the University of Reading. Previous academic positions were held as lecturer at Napier University, Edinburgh (1993-1999) and as lecturer (1999-2003) and senior lecturer (2003-2006) at the University of Edinburgh. I am a qualified Chartered Accountant and member of the Institute of Chartered Accountants of Scotland. I have held visiting positions in Germany, France and at NHH Bergen (Norwegian School of Economics). I was a member of the Research Committee of the Institute of Chartered Accountants of Scotland from 2007 to 2019, and deputy convener of this committee 2017-2019. I am a member of the editorial advisory boards of Accounting, Auditing and Accountability Journal, Accounting and Business Research, Accounting History Review, Accounting History and Accounting in Europe. I have served one year as co-editor and three years of editor of Accounting in Europe and two terms (2004-2010) as a member of the European Accounting Association's (EAA) Financial Reporting Standards Committee, whose SME working group I chaired. From 2016 to 2019 I was a member of the EAA’s Management Committee.
The focus of my research interest lies primarily in two areas: international accounting and audit regulation, and accounting history. With regard to the first, I have recently been in particular interested in the impact of language translation on accounting research and accounting regulation and have recently guest edited, with Rania Kamla, a special issue of Accounting, Auditing & Accountability Journal on this topic (see https://www.emeraldinsight.com/toc/aaaj/31/7) In accounting history, my interest is in the development of the accounting profession in the UK and Germany, in accounting and its social context in 19th century Scotland, in language change in accounting, and in the history of accounting regulation and international harmonisation. I am also interested in the interfaces between accounting and law and accounting and literature.
The Edinburgh Magdalene Asylum- An Accounting History
PI: Professor Lisa Evans
Funded by: The British Academy
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Translation issues impacting on European textbooks: a multi-disciplinary perspective
PI: Professor Lisa Evans
Funded by: S A T E R
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Accountancy and accountability in the police force in 19th century Scotland
PI: Professor Lisa Evans
Funded by: The Carnegie Trust
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Article
Identities in transition: Audit recruits and the German reunification
Detzen D, Evans L & Hoffmann S (2023) Identities in transition: Audit recruits and the German reunification. Accounting, Organizations and Society. https://doi.org/10.1016/j.aos.2022.101428
Article
Compliance with IFRS mandatory disclosure requirements: a structured literature review
Tsalavoutas I, Tsoligkas F & Evans L (2020) Compliance with IFRS mandatory disclosure requirements: a structured literature review. Journal of International Accounting, Auditing and Taxation, 40, Art. No.: 100338. https://doi.org/10.1016/j.intaccaudtax.2020.100338
Article
Shifting Strategies: the Pursuit of Closure and the 'Association of German Auditors'
Evans L (2018) Shifting Strategies: the Pursuit of Closure and the 'Association of German Auditors'. European Accounting Review, 27 (4), pp. 683-712. https://doi.org/10.1080/09638180.2017.1329658
Article
Language and Translation in Accounting: A scandal of silence and displacement?
Evans L & Kamla R (2018) Language and Translation in Accounting: A scandal of silence and displacement?. Accounting, Auditing and Accountability Journal, 31 (7), pp. 1834-1843. https://doi.org/10.1108/AAAJ-09-2018-020
Article
Language, translation and accounting: towards a critical research agenda
Evans L (2018) Language, translation and accounting: towards a critical research agenda. Accounting, Auditing and Accountability Journal, 31 (7), pp. 1844-1873. https://doi.org/10.1108/AAAJ-08-2017-3055
Article
Abdullah M, Evans L, Fraser I & Tsalavoutas I (2015) IFRS Mandatory disclosures in Malaysia: The influence of family control and the value (ir)relevance of compliance levels. Accounting Forum, 39 (4), pp. 328-348. https://doi.org/10.1016/j.accfor.2015.05.003
Article
Framing the Magdalen: sentimental narratives and impression management in charity annual reporting
Evans L & Pierpoint J (2015) Framing the Magdalen: sentimental narratives and impression management in charity annual reporting. Accounting and Business Research, 45 (6-7), pp. 661-690. https://doi.org/10.1080/00014788.2015.1039931
Article
Evans L, Baskerville R & Nara K (2015) Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. Abacus, 51 (1), pp. 1-36. https://doi.org/10.1111/abac.12040
Book Chapter
Commentary: A role for the compulsory study of literature in accounting education
Fraser I & Evans L (2013) Commentary: A role for the compulsory study of literature in accounting education. In: Sangster A & Wilson R (eds.) Liberalising the Accounting Curriculum in University Education. London: Routledge.
Article
Evans L (2012) The accountant's social background and stereotype in popular culture: The novels of Alexander Clark Smith. Accounting, Auditing and Accountability Journal, 25 (6), pp. 964-1000. https://doi.org/10.1108/09513571211250215
Article
The transition to IFRS and the value relevance of financial statements in Greece
Tsalavoutas I, Andre P & Evans L (2012) The transition to IFRS and the value relevance of financial statements in Greece. British Accounting Review, 44 (4), pp. 262-277. https://doi.org/10.1016/j.bar.2012.09.004
Research Report
The darkening glass: Issues for translation of IFRS
Baskerville R & Evans L (2011) The darkening glass: Issues for translation of IFRS. The Institute of Chartered Accountants of Scotland.
Article
Evans L (2011) Lost in translation?. CA Magazine (Edinburgh), pp. 52-53.
Article
Transition to IFRS in Greece: Financial statement effects and auditor size
Tsalavoutas I & Evans L (2010) Transition to IFRS in Greece: Financial statement effects and auditor size. Managerial Auditing Journal, 25 (8), pp. 814-842. http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-77956503405&md5=c71a6ab69e843e87f062cb64d7a000da; https://doi.org/10.1108/02686901011069560
Article
Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure Requirements
Tsalavoutas I, Evans L & Smith M (2010) Comparison of Two Methods for Measuring Compliance with IFRS Mandatory Disclosure Requirements. Journal of Applied Accounting Research, 11 (3), pp. 213-228. https://doi.org/10.1108/09675421011088143
Article
Observations on the changing language of accounting
Evans L (2010) Observations on the changing language of accounting. Accounting History, 15 (4), pp. 439-462. https://doi.org/10.1177/1032373210373619
Article
A commentary on 'a role for the compulsory study of literature in accounting education'
Evans L & Fraser I (2010) A commentary on 'a role for the compulsory study of literature in accounting education'. Accounting Education, 19 (4), pp. 351-354. https://doi.org/10.1080/09639280903285722
Article
Evans L (2009) "A witches' dance of numbers". Fictional portrayals of business and accounting transactions at a time of crisis. Accounting, Auditing and Accountability Journal, 22 (2), pp. 169-199. https://doi.org/10.1108/09513570910933933
Book Review
Evans L (2008) Financial reporting and global capital markets - A history of the International Accounting Standards Committee, 1973-2000. Review of:
Kees Camfferman, Oxford, Oxford University Press, 2007, xxiii + 676 pp. ISBN: 978-0-19-929629-3.. International Journal of Accounting, 43 (2), pp. 208-211. https://doi.org/10.1016/j.intacc.2008.04.006
Article
Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'
Di Pietra R, Evans L, Chevy J, Cisi M, Eierle B & Jarvis R (2008) Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'. Accounting in Europe, 5 (1), pp. 27-47. https://doi.org/10.1080/17449480802049392
Article
The division of expert labour in the European audit market: The case of Germany
Evans L & Honold K (2007) The division of expert labour in the European audit market: The case of Germany. Critical Perspectives on Accounting, 18 (1), pp. 61-88. https://doi.org/10.1016/j.cpa.2005.03.011
Article
Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation
Borbely K & Evans L (2006) Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. Accounting in Europe, 3 (1), pp. 135-168. https://doi.org/10.1080/09638180600920335
Article
Evans L, Gebhardt G, Hoogendoorn M, Marton J, Di Pietra R, Mora A, Thinggard F, Vehmanen P & Wagenhofer A (2005) Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities. The EAA FRSC's Comment on the IASB's Discussion Paper. Accounting in Europe, 2 (1), pp. 23-45. https://doi.org/10.1080/09638180500378949
Book Chapter
Evans L (2005) "Truly Impartial, Truly serving the Public": Anglo-American Influences on the Development of Auditing in Germany. In: Ajami R, Arrington E, Mitchell F & Norreklit H (eds.) Globalization, management control and ideology: local and multinational perspectives. First ed. Copenhagen, Denmark: DJOF Publishing, pp. 213-234. http://www.econbiz.de/en/search/detailed-view/doc/truly-impartial-truly-serving-the-public-anglo-american-influences-and-ideology-in-the-development-of-auditing-in-germany-evans-lisa/10003882935/?no_cache=1
Article
Editorial: Accounting history in the German language arena
Evans L (2005) Editorial: Accounting history in the German language arena. Accounting, Business and Financial History, 15 (3), pp. 229-233. http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-29244470869&md5=c1e731ee372bf6632abb6182c1549c77; https://doi.org/10.1080/09585200500284146
Edited Book
Developments In Country Studies In International Accounting - Europe
Aisbitt S & Evans L (eds.) (2004) Developments In Country Studies In International Accounting - Europe, First ed. The New Library of International Accounting. Cheltenham, UK: Edward Elgar Publishing Ltd. http://www.e-elgar.co.uk/bookentry_main.lasso?id=2990&breadcrumlink=&breadcrum=&sub_values=&site_Bus_Man=&site_dev=&site_eco=&site_env_eco=&site_inn_tech=&site_int_pol=&site_law=&site_pub_soc=
Article
Language, Translation and the Problem of International Accounting Communication
Evans L (2004) Language, Translation and the Problem of International Accounting Communication. Accounting, Auditing and Accountability Journal, 17 (2), pp. 210-248. https://doi.org/10.1108/09513570410532438
Book Chapter
Aisbitt S & Evans L (2004) Whither European Accounting?. In: Aisbett S & Evans L (eds.) Developments In Country Studies In International Accounting - Europe. First ed. The New Library of International Accounting. Cheltenham, UK: Edward Elgar Publishing Ltd. http://www.e-elgar.co.uk/bookentry_main.lasso?id=2990&breadcrumlink=&breadcrum=&sub_values=&site_Bus_Man=&site_dev=&site_eco=&site_env_eco=&site_inn_tech=&site_int_pol=&site_law=&site_pub_soc=
Article
The true and fair view and the 'fair presentation' override of IAS 1
Evans L (2003) The true and fair view and the 'fair presentation' override of IAS 1. Accounting and Business Research, 33 (4), pp. 311-325. https://doi.org/10.1080/00014788.2003.9729656
Article
Auditing and Audit Firms in Germany Before 1931
Evans L (2003) Auditing and Audit Firms in Germany Before 1931. Accounting Historians Journal, 30 (2), pp. 29-65. http://umiss.lib.olemiss.edu:82/record=b1033192
Article
Das britische Financial Reporting Review Panel - ein Vorbild für ein deutsches Enforcement-Gremium?
Eierle B, Haller A & Evans L (2001) Das britische Financial Reporting Review Panel - ein Vorbild für ein deutsches Enforcement-Gremium? [The British Financial Reporting Review Panel - a Model for a German Enforcement Agency?]. Betriebsberater, 56 (33), pp. 1673-1680.
