Dr Wendy Beekes
BSc Econ, MSc Econ, PhD Aberystwyth, CiLTHE
Lecturer
Department
Accounting and Finance
Office Hours
By appointment only
Research Overview
My research interests lay in the field of corporate governance and the link to disclosures and accounting quality. I am currently working on an international study which is investigating the link between corporate governance, disclosures and the cost of capital.
Current Teaching
On sabbatical leave academic year 2011 - 2012
Research Interests
Corporate Governance, Capital Markets, Firm Disclosures, Earnings Conservatism, Earnings timeliness.
Current Research
(1) Timeliness and Corporate Governance
This research strand has developed from work with P. Brown and is examining the link between corporate governance and the informativeness of firm disclosures. We have completed a number of individual country studies and a paper analysing the measures developed in the course of our research.
(2) International Study of Timeliness and Corporate Governance and Cost of Equity Capital
This study (with P. Brown) is an international analysis of timeliness and corporate governance, which will also investigate the impact on the cost of capital firms face. We have received a LUMS grant and Leverhulme Trust grant to help with this study. For further details see http://www.lancs.ac.uk/staff/beekes/Leverhulme.htm
(3) Factors influencing auditor conservatism in the US and UK
This study is an analysis of the level of auditor conservatism, specifically earnings conservatism in high and low litigation environments. This work arises from S. Li's thesis and is joint with K. Peasnell.
(4) Performance Management Systems in Accounting Firms
This study investigates the impact of Performance Management Systems and their use on individual's behaviour in an organisation. We use a UK accounting firm to carry out our analysis and provide unique insights into the impact of controls on employee motivation and performance levels. This study was part financed by a CIMA grant. This work arises from V. Ururuka's thesis and is joint with D. Otley.
Research Grants
March 2009: 'Corporate Governance, Disclosure Policies and the Timeliness of Price Discovery' (with P. Brown), The Leverhulme Trust Grant £91,245.
March 2008: £2,776 'Corporate Governance, Corporate Disclosure Policies and The Timeliness of Price Discovery: An International Study' (with P. Brown) Lancaster University Management School Small Grant. Completed.
December 2005: ‘LUMS Visiting Professorship’ Grant for Professor P. Brown £3,500. Completed.
December 2004: ‘Performance Management Systems in Action’ (with D. Otley and V. Ururuka) £6,000 grant from Chartered Institute of Management Accountants (CIMA). Completed.
October 2004: ‘Information Flows & Corporate Governance’ (with P. Brown) £2,750 grant from Lancaster University Small Grants Committee. Completed.
Publications
- Beekes W A, 2008, 'Reflection on the 'first year experience' in a peer-assessed coursework', International Journal of Management Education, vol 6, no. 3, pp. 69-73.
View details - Beekes W A, Otley David and Ururuka V, 2007, 'Balancing act', CIMA Excellence in Leadership Series, Performance Management, no. 4, pp. 28-31.
View details - Beekes W A and Brown P, 2006, 'Do better-governed Australian firms make more informative disclosures?', Journal of Business Finance and Accounting, vol 33, no. 3-4, pp. 422-450.
View details - Beekes W A, Pope P F and Young S E, 2004, 'The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK', Corporate Governance: An International Review, vol 12, no. 1, pp. 47-59.
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