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Professor. Teerooven Soobaroyen

TDTU Adjunct Professor
Faculty of Accounting

Place of work
Aston Business School, Aston University, UK

Research areas

Social and environmental accounting and reporting practices, Corporate governance adoption, implementation, and effectiveness, The interplay between accounting, accountability, and governance in not-for profit organisations, Accounting, accountability, and governance in emerging economies.

Research activities

Publications

1

“The Interplay between Neo-Patrimonialism and Socio-cultural Legacies in Shaping Corporate Governance in a Developing Country”, (jointly with N. Ekanayake and K. Sorour), British Accounting Review, https://doi.org/10.1016/j.bar.2025.101780

2

“Investigating the influence of the King IV code on corporate performance: Does an increased emphasis on board diversity matter?", (jointly with W. Terblanche, G. Steenkamp, and M. Dippenaar), Journal of Accounting in Emerging Economies, https://doi.org/10.1108/JAEE-05-2024-0195

3

“SDG Research in Accounting: A Systematic Literature Review and Direction for Future Research.”, (jointly with O. Erin, A. Adebayo, and B. Ackers), Journal of Financial Reporting and Accounting (2025). https://doi.org/10.1108/JFRA-05-2024-0243

4

“Everything, Everywhere, All at Once”: The Role of Accounting and Reporting in Achieving Sustainable Development Goals”, (jointly with A. Kaur, D. Argento, and U. Sharma), Journal of Public Budgeting, Accounting & Financial Management (2025). https://doi.org/10.1108/JPBAFM-01-2025-0011

5

“Examining a British-Hellenic educational mind-set on an island: the emergence of commercial schools and accounting education in colonial Cyprus (1878–1960)”, (jointly with C. Neokleous and P. Adhikari), Accounting Forum (2024), https://doi.org/10.1080/01559982.2024.2426316.

6

“Do Policymakers Mean What They Say? Symbolic Pressures and the Subtle Dynamics of the Institutional Game”, (jointly with S. Ramoglu and R. Jayasekera), Academy of management Perspectives (2025), https://doi.org/10.5465/amp.2023.0030v

7

“Investigating the varying relevance of CSR dimensions on firm leverage: The implications for internationalized firms”, (jointly with A. Saeed, M. Noor and A.A. Gull), Research in International Business and Finance (2024), https://doi.org/10.1016/j.ribaf.2024.102409

8

Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context”, (jointly with F.R Cahaya and R. Rusmi), Journal of International Accounting, Auditing and Taxation (2024), https://doi.org/10.1016/j.intaccaudtax.2024.100638

9

“Auditing the Egyptian Auditors: The Case of an Audit Oversight ‘Spectacle”, (jointly with P. Ghattas, O. Marnet and S. Uddin) Accounting, Auditing and Accountability Journal (2024), https://doi.org/10.1108/AAAJ-08-2022-5957

10

“Promoting Women on African Boards: An Examination of Board Diversity Provisions in Corporate Governance Codes”, (jointly with I. Nalukenge and V. Ramlugun), Research Handbook on Corporate Governance and CSR (2024), https://doi.org/10.4337/9781802208771.00033

11

“The relationship between the adoption of International Public Sector Accounting Standards and sources of government financing: Evidence from developing countries” (jointly with V. Tawiah)”, Accounting Forum (2024), https://doi.org/10.1080/01559982.2022.2151073

12

"Exploring the Quality of Corporate Governance Disclosure Under the ‘Apply and Explain’ Approach", (jointly with Y. Gowry and U. Subadar-Agathee), Corporate Governance (2023), https://doi.org/10.1108/CG-07-2022-0297

13

“IFRS and the Evolution of Value Relevance: Evidence from an African Developing Country”, (jointly with Y. Gowry and U. Subadar-Agathee), Journal of Financial Reporting and Accounting (2023), https://doi.org/10.1108/JFRA-07-2022-0252

14

“Evaluating NGO Accounting and Reporting Practices in a Developing Economy: The Case for Reforms”, (jointly with N. Pariag-Maraye, O.Mooneeapen and O. Panchoo),  of Public Budgeting, Accounting and Financial Management (2023), https://doi.org/10.1108/JPBAFM-01-2022-0021

15

“The multiverse of non-financial reporting regulation”, (jointly with Baboukardos, D., Gaia, S., Lassou, P.), Accounting Forum (2023), https://doi.org/10.1080/01559982.2023.2204786 (Special Issue Guest Editorial).

16

“Guest editorial: Public sector accounting in emerging economies in the evolving post-COVID-19 era”, Adhikari, P., Nkundabanyanga, S.K., Soobaroyen, T. and Jayasinghe, K., 2023.. Journal of Public Budgeting, Accounting & Financial Management, 35(3), pp.297-308.

17

“The Evolution and Determinants of Corporate Social Responsibility (CSR) Disclosure in a Developing Country: Extent and Quality”, (jointly with D. Ramdhony, A. Rashid, and J. Gow), Journal of Accounting in Emerging Economies (2022), https://doi.org/10.1108/JAEE-02-2020-0031

18

“Bridging 'home' political and economic rationalities with 'host' demands and constraints: The case of regional Chinese state-owned multinational corporations (jointly with X. Li, L. Bo, D. Shen), British Journal of Management, (2022) https://onlinelibrary.wiley.com/doi/abs/10.1111/1467-8551.12605

19

“Spatiality and accounting: The case of female segregation in audit firms” (jointly with A. Alsalloom and D. Agrizzi), Accounting, Organizations and Society, 2021, https://doi.org/10.1016/j.aos.2021.101238

20

“The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices”, (jointly with D. Ramdhony, A. Rashid, and J. Gow), Journal of African Business, (2021), available at https://doi.org/10.1080/15228916.2021.1952521

21

“Accounting, Accountability and Governance in Emerging Economies: A Development Perspective”, (jointly with T. Arun, J. Ashraf and K. Jayasinghe), Edward Elgar Handbook of Accounting, Accountability and Governance, https://doi.org/10.4337/9781800886544.00020

22

“Challenges in promoting and enforcing international ethical standards in emerging economies: The case of accounting and auditing in Mauritius”, (jointly with M. Lamport and N. Pariag-Maraye), Research Handbook on Accounting and Ethics, https://doi.org/10.4337/9781800881020.00027

23

“Do corporate governance codes matter in Africa?” (jointly with G. Areneke, W. Khlif, D. Kimani) (Forthcoming), Research Handbook on Corporate Board Decision-Making, 2022, Edgar Elgar Publishing, London.

24

“Highlighting some ‘blind spots’: Mapping the theoretical underpinnings of sustainability accounting and management research in Emerging and Developing Economies, (jointly with Baboukardos, D. and Beddewela, E/), Sustainability Accounting, Management and Policy Journal, Vol. 12, No. 4, 2021 (Special Issue Guest Editorial).

25

“Accounting, Ideological and Political Work, and Chinese Multinational Operations: A Neo-Gramscian Perspective”, (jointly with X. Li), Critical Perspectives on Accounting (2021), Vol. 74,

https://doi.org/10.1016/j.cpa.2020.102160.

26

“Exploring the Evolving Motives Underlying Corporate Social Responsibility (CSR) Disclosures in Developing Countries: The Case of ‘Political CSR’”, (jointly with K. Sorour, P. Shrives & A. Sakhawy), Accounting, Auditing and Accountability Journal (2020), https://doi.org/10.1108/AAAJ-07-2019-4080.

27

“Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective”, (jointly with K. Jayasinghe, P. Adhikari, A. Wynne, J. Malagila & A. Noah), Critical Perspectives on Accounting (2020),

https://doi.org/10.1016/j.cpa.2020.102246

28

“To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in UK charities? Insights from the social theory of agency”, (with T. Nguyen), Financial Accountability and Management (2020), https://doi.org/10.1111/faam.12268

29

“The Role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation in an Opaque Context”, (jointly with M. Boadu and K. Sorour), Journal of Business Ethics (2020), https://link.springer.com/article/10.1007/s10551-020-04481-w.

30

"Financial controls to control corruption in an African country: insider experts within an enabling environment", (jointly with P. Lassou and T.H. Hopper), Financial Accountability and Management (2020), https://onlinelibrary.wiley.com/doi/abs/10.1111/faam.12240.

31

“Charting the development of the Egyptian accounting profession (1946-2016): An analysis of the State-Profession dynamics”, (jointly with P. Ghattas and O. Marnet), Critical Perspectives on Accounting, (2020), https://doi.org/10.1016/j.cpa.2020.102159.

32

“Why do African Countries Adopt IFRS? An Institutional Perspective”, (jointly with P. Boolaky and V. Tawiah), The International Journal of Accounting, Vol. 55, No. 1, 2020.

Research projects

1

Towards improving corporate governance practices within Kenyan State-Owned Corporations: A collaborative project with the Institute of Certified Secretaries (ICS) of Kenya (jointly with D. Kimani). Funded by the Essex ESRC Impact Acceleration Account 2 (£15K). Report completed December 2022 and awaiting publication. Refer to blog -https://www.essex.ac.uk/blog/posts/2022/06/08/new-corporate-governancethat-

improves-lives

2

Achieving Net Zero Carbon Goals through Improved Stakeholder Engagement in Climate Action: Implementing Colchester Borough Council’s Blue and Green Infrastructure Strategy Focusing on Participatory Budgeting /Participatory Approach” (jointly with K. Jayasinghe, D. Kimani, P. Adhikari). Funded by the Essex University Priority Challenges Fund (£12k). Report

completed and awaiting publication February 2023. Refer to blog -

https://www.essex.ac.uk/blog/posts/2021/08/20/participatory-budgeting.

3

I am also part of the academic team supporting the Development of a National Code of Corporate Governance for Ghana, with the University of Southampton and Institute of Directors Ghana (led by C. Ntim). Funded by the Southampton ESRC Impact Acceleration Account 2 (£25K). Code

launched in December 2022.

4

Exploring Investigation and Disciplinary (I&D) processes and the promotion of professional ethics by African Professional Accountancy Organisations (PAOs). This is an ongoing project in collaboration with the Pan-African Federation of Accountants (PAFA).