V
Vivien Beattie
Researcher at Lancaster University
Publications - 120
Citations - 7828
Vivien Beattie is an academic researcher from Lancaster University. The author has contributed to research in topics: Audit & Joint audit. The author has an hindex of 49, co-authored 120 publications receiving 7377 citations. Previous affiliations of Vivien Beattie include University of Stirling & Cardiff University.
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A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes
TL;DR: A comprehensive four-dimensional framework for the holistic content analysis of accounting narratives and a computer assisted methodology for implementing this framework is presented in this paper. But, it does not address the problem of quality measurement.
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Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
TL;DR: In this paper, the authors highlight specific issues that arise in using content analysis to investigate intellectual capital (IC) disclosures and highlight the need for increased transparency in the categorisation of IC information, which can assist in the interpretation and comparison of findings across studies.
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Deep and surface learning: a simple or simplistic dichotomy?
TL;DR: In this paper, the authors show that the use of this dichotomy, which is often used as a convenient shorthand, generally oversimplifies in two key respects, namely, the deep-surface distinction is relevant in analysing the following aspects of learning: student learning intentions, learning styles, learning approaches adopted and learning outcomes.
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Value Creation and Business Models: Refocusing the Intellectual Capital Debate
Vivien Beattie,Sarah Jane Smith +1 more
TL;DR: In this paper, the authors identify and discuss the key features of these literature strands and their linkage to contemporary debates on narrative reporting and conclude that the business model concept offers a powerful overarching concept within which to refocus the IC debate.
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The Use and Abuse of Graphs in Annual Reports: Theoretical Framework and Empirical Study
TL;DR: It is found that companies with ‘good’ performance are significantly more likely to use financial graphs, and auditors' and directors' responsibilities in this area should be made more explicit.