Research Centre

ICAS is committed to supporting and encouraging high quality research that is timely, relevant and useful to the accountancy profession in an international or UK perspective.

Research is funded by the Scottish Accountancy Trust for Education and Research (SATER), which focuses on research that is relevant to the public interest and the accountancy profession or business. To this end, research proposals are invited on issues of broad relevance to the accountancy profession, both within and outside public practice.

New publications....

Meeting the Needs? User Views on External Assurance and Management Commentary (Fraser et al.)
Intellectual Capital Reporting: Academic Utopia or Corporate Reality in a Brave New World? (Beattie & Thomson)
Measuring and Assessing Tone at the Top Using Annual Report CEO Letters (Amernic et al.)
Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence (Mangena et al.)

Focus on Research Newsletter

View the latest issue of Focus on Research Newsletter

In this issue:

Regulatory change for credit unions - an opportunity or threat?
Is assurance meeting the needs?
How can we assess tone at the top?
The future of intellectual capital reporting

Also: New books published, grants awarded, seedcorn and small projects, research and technical news.

View previous issues of Focus on Research Newsletter

Recent research discussion events

ICAS hosts regular discussion events to launch and debate findings of key research reports.

For more details and a copy of the presentations, please click on the links below:

Applying for Research Funding

Obtain more information about applying for research funding

Research Publications

View a full list of our publications

Research Projects in Progress

A full list of research projects in progress is available online or contact us for the latest activities.

Guidance Notes for Authors

Guidance for ICAS research grantholders

e-Subscribe to Research News

If you would like to receive e-mail notification of new research reports, research initiatives, funding opportunities and our newsletter please e-mail our research team with a request to subscribe.