Professor Ian Fraser

Emeritus Professor

Accounting & Finance University of Stirling, Stirling, FK9 4LA

Professor Ian Fraser

Contact details

About me

I joined the university as a Professor of Accounting in 2004. I was the Head of the Accounting and Finance Division, Stirling Management School, from 2011 to 2016. I retired from primary academic activities in July 2020 and I am now a Professor of Accounting Emeritus. I have a professional accounting background. After graduating in Modern History and Political Economy at the University of Glasgow, I qualified as a Chartered Accountant (CA, 1978) with Thomson McLintock and Co (one of the predecessor firms of KPMG) with whom I gained post-qualifying experience as an audit manager. I joined the University of Strathclyde as a lecturer in accounting in 1981. I moved to Glasgow Caledonian University in 1991 where I was, successively, senior lecturer, reader and executive director of the centre for risk and governance. I was appointed to a chair in accounting at Stirling in 2004. Throughout my career I have maintained close links with the profession and, in particular, with the Institute of Chartered Accountants of Scotland (ICAS). My principal research interests are in the areas of auditing and corporate governance while I also have an interest in income and value theory, including the valuation of art and artworks. I am also interested in the implications of Christian faith and belief for how we think about accounting, finance and economics.

My principal research intereststhroughout my career have been in auditing, corporate governance and financial reporting. I have received funding from the Institute of Chartered Accountants of Scotland (ICAS) to carry out several major projects in audit and corporate governance.  My  research work has resulted in policy proposals for the significant reform of audit and assurance and of audit reports.  My overarching research objective throughout my career has been to produce quality work that is useful to the accounting profession and to society. My principal interests have included the audit of narrative disclosures, the role of auditing standards, the relevance of national culture to audit practice, business risk auditing, audit independence and professional ethics . I also have a research interest in the portrayal of accounting in literature including the works of Charles Dickens. I am currently (2021) involved in collaborative work with Dr Boram Lee, University of South Australia, on the valuation and pricing of contemporary artworks and with Dr Hee Jung Hong, Faculty of Health Sciences and Sport, University of Stirling, on the financial and other challenges faced by elite athletes transitioning out of sport.

Research projects (2)

The Edinburgh Magdalene Asylum- An Accounting History
PI: Professor Lisa Evans
Funded by: The British Academy
–

The Future of Audit Assurance: A Focus on the Management Commentary Discussion Paper of the IASB
PI: Professor Ian Fraser
Funded by: S A T E R
–

Outputs (53)

Other

Points of View

Fraser I (2011) Points of View. CA Magazine (Edinburgh), 116 (1260), pp. 60-61. http://icas.org.uk/TheCAArchive/

Other

An appetite for revolution

Fraser I (2010) An appetite for revolution. CA Magazine (Edinburgh), 114 (1248), p. 58. http://icas.org.uk/TheCAArchive/

Other

Ticking the commentary box

Fraser I & Henry W (2009) Ticking the commentary box. CA Magazine (Edinburgh), 113 (1239), pp. 58-59. http://icas.org.uk/TheCAArchive/

Article

Embedding risk management: Structures and approaches

Fraser I & Henry W (2007) Embedding risk management: Structures and approaches. Managerial Auditing Journal, 22 (4), pp. 392-409. http://www.scopus.com/inward/record.url?partnerID=yv4JPVwI&eid=2-s2.0-34247146355&md5=5ef9ff4f1fa2574a9fcd8aaa4dd96be2; https://doi.org/10.1108/02686900710741955

Newspaper Article

The OFR is dead - long live the OFR

Collins B, Stevenson J & Fraser I (2006) The OFR is dead - long live the OFR. CA Magazine (Edinburgh). 10.2006, p. 11. http://icas.org.uk/TheCAArchive/

Newspaper Article

It's Good to Talk to Investors

Fraser I & Henry W (2005) It's Good to Talk to Investors. CA Magazine (Edinburgh). 07.2005, p. 14. http://icas.org.uk/TheCAArchive/

Newspaper Article

Double Trouble

Fraser I & Henry W (2004) Double Trouble. CA Magazine (Edinburgh). 04.2004, p. 16. http://icas.org.uk/TheCAArchive/

Book Chapter

A Comparative Study of Stakeholder-oriented Social Models and Reports

Zhang J, Fraser I & Hill WY (2003) A Comparative Study of Stakeholder-oriented Social Models and Reports. In: Andriof J, Waddock S & Husted BaRS (eds.) Unfolding Stakeholder Thinking 2. Sheffield: Greenleaf Publishing, pp. 244-266. http://www.greenleaf-publishing.com/productdetail.kmod?productid=43

Authored Book

The Future of Corporate Governance: Insights from the UK

Fraser I & Henry W (2003) The Future of Corporate Governance: Insights from the UK. Edinburgh: ICAS. http://icas.org.uk/home/technical-and-research/research-centre/research-publications/the-future-of-corporate-governance-summary/

Newspaper Article

'Improving Higgs'

Fraser I & Henry W (2003) 'Improving Higgs'. Internal Auditing and Business Risk. 05.2003, pp. 36-37.

Newspaper Article

Smith Proposals Point Way to Creating Effective Audit Controls

Fraser I & Henry W (2003) Smith Proposals Point Way to Creating Effective Audit Controls. The Scotsman. 20.02.2003, p. 23. http://www.scotsman.com/business/banking/smith-proposals-point-way-to-creating-effective-audit-controls-1-546813