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Professor Carla Edgley
Professor in Accounting and Finance
- EdgleyCR@caerdydd.ac.uk
- +44 29208 76567
- Adeilad Aberconwy, Ystafell D03, Rhodfa Colum, Cathays, Caerdydd, CF10 3EU
- Ar gael fel goruchwyliwr ôl-raddedig
Trosolwyg
Carla Edgley MA FCA FHEA is a Senior Lecturer at Cardiff Business School. Her research interests are in the materiality concept, diversity/gender studies and taxation.
She is the Director of the Interdisciplinary Perspectives on Accounting Research Group at cardiff Business School. https://www.cardiff.ac.uk/research/explore/research-units/interdisciplinary-perspectives-on-accounting-research-group
She is a Chartered Accountant and member of the ICAEW Wales Strategy Board and a former co-opted ICAEW Council member representing academia.
Cyhoeddiad
2022
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2022. Organizational responses to multiple logics: Diversity, identity and the professional service firm. Accounting, Organizations and Society 103, article number: 101336. (10.1016/j.aos.2022.101336)
2021
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81, article number: 102227. (10.1016/j.cpa.2020.102227)
2018
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2018. Professional identity and the enigma of diversity. Presented at: Interdisciplinary Perspectives on Accounting Conference, Edinburgh Business School, 11-13 July 2018. pp. -.
2017
- Anderson-Gough, F., Edgley, C. and Sharma, N. 2017. Qualitative data management and analysis software. In: Hoque, Z. et al. eds. The Routledge Companion to Qualitative Accounting Research Methods. Taylor & Francis, pp. 405-431.
- Edgley, C., Sharma, N., Anderson Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Technical Report.
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2017. Let everyone win it on merit. Presented at: Critical Perspectives on Accounting Conference, Quebec, 2-5 July 2017.
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
- Edgley, C., Sharma, N., Anderson-Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Project Report. [Online]. ICAEW Charitable Trusts. Available at: https://www.icaew.com/-/media/corporate/files/technical/research-and-academics/diversity-and-the-accounting-professsion.ashx?la=en
2016
- Edgley, C., Sharma, N. and Anderson-Gough, F. 2016. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives On Accounting 35, pp. 13-34. (10.1016/j.cpa.2015.05.005)
2015
- Edgley, C., Jones, M. J. and Atkins, J. 2015. The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. British Accounting Review 47(1), pp. 1-18. (10.1016/j.bar.2014.11.001)
2014
- Edgley, C. 2014. A genealogy of accounting materiality. Critical Perspectives On Accounting 25(3), pp. 255-271. (10.1016/j.cpa.2013.06.001)
2010
- Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21(7), pp. 560-572. (10.1016/j.cpa.2010.03.008)
- Edgley, C. R., Jones, M. J. and Solomon, J. F. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23(4), pp. 532-557. (10.1108/09513571011041615)
2008
- Solomon, J. F. and Edgley, C. R. 2008. The abandoned mandatory OFR: a lost opportunity for SER?. Social Responsibility Journal 4(3), pp. 324-348. (10.1108/17471110810892848)
1999
- Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review(4), pp. 309-314.
Articles
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2022. Organizational responses to multiple logics: Diversity, identity and the professional service firm. Accounting, Organizations and Society 103, article number: 101336. (10.1016/j.aos.2022.101336)
- Edgley, C. R. and Holland, K. M. 2021. 'Unknown unknowns' and the tax knowledge gap: power and the materiality of discretionary tax disclosures. Critical Perspectives On Accounting 81, article number: 102227. (10.1016/j.cpa.2020.102227)
- Edgley, C., Sharma, N. and Anderson-Gough, F. 2016. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives On Accounting 35, pp. 13-34. (10.1016/j.cpa.2015.05.005)
- Edgley, C., Jones, M. J. and Atkins, J. 2015. The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. British Accounting Review 47(1), pp. 1-18. (10.1016/j.bar.2014.11.001)
- Edgley, C. 2014. A genealogy of accounting materiality. Critical Perspectives On Accounting 25(3), pp. 255-271. (10.1016/j.cpa.2013.06.001)
- Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21(7), pp. 560-572. (10.1016/j.cpa.2010.03.008)
- Edgley, C. R., Jones, M. J. and Solomon, J. F. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23(4), pp. 532-557. (10.1108/09513571011041615)
- Solomon, J. F. and Edgley, C. R. 2008. The abandoned mandatory OFR: a lost opportunity for SER?. Social Responsibility Journal 4(3), pp. 324-348. (10.1108/17471110810892848)
- Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review(4), pp. 309-314.
Book sections
- Anderson-Gough, F., Edgley, C. and Sharma, N. 2017. Qualitative data management and analysis software. In: Hoque, Z. et al. eds. The Routledge Companion to Qualitative Accounting Research Methods. Taylor & Francis, pp. 405-431.
Conferences
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2018. Professional identity and the enigma of diversity. Presented at: Interdisciplinary Perspectives on Accounting Conference, Edinburgh Business School, 11-13 July 2018. pp. -.
- Anderson-Gough, F., Edgley, C., Robson, K. and Sharma, N. 2017. Let everyone win it on merit. Presented at: Critical Perspectives on Accounting Conference, Quebec, 2-5 July 2017.
- Edgley, C. and Holland, K. 2017. Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures.. Presented at: Critical perspectives on Accounting Conference 2017, Quebec, 2-5 July 2017. pp. -.
Monographs
- Edgley, C., Sharma, N., Anderson Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Technical Report.
- Edgley, C., Sharma, N., Anderson-Gough, F. and Robson, K. 2017. Diversity and the accounting profession. Project Report. [Online]. ICAEW Charitable Trusts. Available at: https://www.icaew.com/-/media/corporate/files/technical/research-and-academics/diversity-and-the-accounting-professsion.ashx?la=en
- Edgley, C., Sharma, N. and Anderson-Gough, F. 2016. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives On Accounting 35, pp. 13-34. (10.1016/j.cpa.2015.05.005)
- Edgley, C., Jones, M. J. and Atkins, J. 2015. The adoption of the materiality concept in social and environmental reporting assurance: A field study approach. British Accounting Review 47(1), pp. 1-18. (10.1016/j.bar.2014.11.001)
- Edgley, C. 2014. A genealogy of accounting materiality. Critical Perspectives On Accounting 25(3), pp. 255-271. (10.1016/j.cpa.2013.06.001)
- Edgley, C. R. 2010. Backstage in legal theatre: a Foucauldian interpretation of 'Rationes Decidendi' on the question of taxable business profits. Critical Perspectives on Accounting 21(7), pp. 560-572. (10.1016/j.cpa.2010.03.008)
- Edgley, C. R., Jones, M. J. and Solomon, J. F. 2010. Stakeholder inclusivity in social and environmental report assurance. Accounting, Auditing & Accountability Journal 23(4), pp. 532-557. (10.1108/09513571011041615)
- Solomon, J. F. and Edgley, C. R. 2008. The abandoned mandatory OFR: a lost opportunity for SER?. Social Responsibility Journal 4(3), pp. 324-348. (10.1108/17471110810892848)
Ymchwil
Primary research interests
- Diversity
- Materiality
- Sustainability reporting and assurance
- Taxation, in particular, the taxation of business profits
PhD supervision research interests
Diversity and the accounting profession,Taxation of business profits,The materiality concept
Research projects
- The accounting concept of Materiality
- Diversity and the profession
- Together with Dr Nina Sharma she is the principal applicant on a research project funded jointly by the ICAEW Charitable Trusts and the Interdisciplinary Perspectives on Accounting Research Group, (IPARG) investigating career progression/diversity in the accounting profession.
Addysgu
Teaching commitments
- Auditing - module co-ordinator Year 2 undergraduate
- Taxation - module co-ordinator Year 3 undergraduate
- Corporate Governance Year 3 undergraduate
Bywgraffiad
Qualifications
- St. Hilda's College, Oxford University M.A. Classics
- Chartered Accountant, F.C.A.
- Member of the F.H.E.A.
Prior Experience
- West Glamorgan Health Authority - Deputy Director of Finance/Acting Director of Finance (1993-1997)
- EMAP Plc - Chief Accountant EMAP Consumer Magazines (1992-1993)
- Financial Training - Lecturer in Auditing and Tax, ICAEW and Institute of Taxation exams (1991-1992)
- Daily Mail - Finance Manager (1990-1991)
- Price Waterhouse - From trainee to Assistant Audit Manager, including secondment to the Training Dept. (1985-1990)
