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Professor Roy Chandler
(he/him)
B.Sc. (Econ) Wales
- Media commentator
Teams and roles for Roy Chandler
Emeritus Professor
Overview
Except for four years working for professional accounting bodies in the latter half of the 1980s, I have been a Cardiff academic since 1980.
I teach on the MBA, MBM and MSc Accounting and Finance programmes.
As MBA Programme Director, I am responsible for interviewing suitable applicants for the programme and for its general administration.
My research interests centre around auditing developments and auditing history.
Publication
2020
- Chandler, R. and Maltby, J. 2020. Auditing. In: Edwards, J. R. and Walker, S. eds. The Routledge Companion to Accounting History 2nd Edition. Abingdon and New York: Routledge, pp. 252-276.
2019
- Chandler, R. 2019. Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill. Accounting History Review 29(2), pp. 269-286. (10.1080/21552851.2019.1636183)
2017
- Chandler, R. 2017. Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951. Accounting History 22(2), pp. 179-192. (10.1177/1032373216675912)
2014
- Chandler, R. A. and MacNiven, L. 2014. The unusual tale of an auditing spiritualist. Accounting History 19(3), pp. 333-349. (10.1177/1032373214534416)
2012
- Dart, E. and Chandler, R. A. 2012. Client employment of previous auditors: shareholders' views on auditor independence. Accounting and Business Research 43(3), pp. 205-224. (10.1080/00014788.2012.707968)
2009
- Chandler, R. A. and Fry, N. 2009. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 33(1), pp. 54-61. (10.1016/j.accfor.2008.11.001)
2008
- Chandler, R. A. and Fry, N. 2008. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 32(4), pp. 303-312.
- Chandler, R. A., Edwards, J. R. and Anderson, M. 2008. Disciplinary action against members of the founding bodies of the ICAEW. Accounting, Auditing & Accountability Journal 21(6), pp. 827-849. (10.1108/09513570810893263)
2007
- Anderson, M., Chandler, R. A. and Edwards, J. R. 2007. "A public expert in matters of account": defining the chartered accountant in England and Wales. Accounting Business & Financial History 17(3), pp. 381-423. (10.1080/09585200701609588)
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2007. From ridicule to respect. Careers in Accountancy - Asian Voice & Gujarat Samachar July, pp. 10.
- Edwards, J. R., Anderson, M. and Chandler, R. A. 2007. Claiming a jurisdiction for the 'Public Accountant' in England prior to organisational fusion. Accounting Organizations and Society 32(1-2), pp. 61-100. (10.1016/j.aos.2005.12.006)
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2007. Focus on … history ICAEW: From ridicule to respect. Accountancy 140(1367), pp. 117.
2006
- Chandler, R. A. and Ku Ismail, K. N. I. 2006. Quarterly financial reporting: a survey of Malaysian users and preparers. In: Murinde, V. ed. Accounting, Banking and Corporate Financial Management in Emerging Economies. Research in Accounting in Emerging Economies Vol. 7. JAI Press, pp. 53-67.
2005
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2005. Constructing the 'Well Qualified' Chartered Accountant in England and Wales. Accounting Historians Journal 32(2), pp. 5-54.
- Chandler, R. A. and Fry, N. 2005. Audit failure, litigation, and insurance in early twentieth century Britain. Accounting History 10(3), pp. 13-38. (10.1177/103237320501000302)
- Edwards, J. R., Anderson, M. and Chandler, R. A. 2005. How Not to Mount a Professional Project: the Formation of the ICAEW in 1880. Accounting and Business Research 35(3), pp. 229-248.
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2005. A public expert in matters of account: Defining the chartered accountant in England and Wales. Presented at: 4th Accounting History International Conference, Braga, Portugal, 7-9 September 2005.
- Loosemore, J. and Chandler, R. A. 2005. On accounting. Solicitors' Journal 25, pp. 339-340.
- Chandler, R. A. and Ku Ismail, K. N. I. 2005. Disclosure in the quarterly reports of Malaysian companies, Financial Reporting, Regulation and Governance. FRRaG: The electronic journal of the Accounting Standards Interest Group of AFAANZ 4(1), article number: 3.
- Chandler, R. A. and Fry, N. 2005. On the audit liability trail. Accountancy 136(4), pp. 68-69.
2004
- Chandler, R. A. and Loosemore, J. 2004. Worry in progress?. New Law Journal 2(April), pp. 503.
- Ismail, K. N. I. K. and Chandler, R. A. 2004. The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting 12(1), pp. 1-18. (10.1108/eb060770)
- Ku Ismail, K. N. I. and Chandler, R. A. 2004. Preparers' perceptions towards quarterly financial reporting in Malaysia. Malaysian Management Journal 8(2), pp. 17-32.
2002
- Chandler, R. A. and Loosemore, J. 2002. Chandler and Loosemore: accounting for success: making sense of solicitors' accounts for LPC students, practitioners and law firm cashiers. 3rd ed.. Oxford: Oxford University Press.
- Chandler, R. A. 2002. Review of: Beattie, V, Fearnley, S and Brandt, R "Behind Closed Doors: What Company Auditing is Really About" [Book Review]. The British Accounting Review 34(1), pp. 79-81. (10.1006/bare.2001.0186)
- Chandler, R. A. 2002. Review of Matthews, D and Pirie, J "The Auditors Talk: An Oral History of a Profession from the 1920s to the Present Day" [Book Review]. Accounting Business & Financial History 12(1), pp. 135-137. (10.1080/09585200110107993)
- Chandler, R. A. 2002. Regulating Company Accounts: All Change Please. Company Lawyer 23(5), pp. 154-156.
2001
- Edwards, J. R. and Chandler, R. A. 2001. Contextualizing the process of accounting regulation: a study of nineteenth-century British Friendly Societies. Abacus 37(2), pp. 188-216. (10.1111/1467-6281.00083)
1999
- Edwards, J. R., Chandler, R. A. and Anderson, M. 1999. The 'public auditor': an experiment in effective accountability. Accounting and Business Research 29(3), pp. 93-105. (10.1080/00014788.1999.9729579)
- Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review(4), pp. 309-314.
1996
- Chandler, R. A. and Edwards, J. R. 1996. Recurring issues in auditing: back to the future?. Accounting, Auditing and Accountability Journal 9(2), pp. 4-29. (10.1108/09513579610116330)
1994
- Chandler, R. A. and Edwards, J. R. eds. 1994. British audit practice 1884-1900. New York, NY: Garland Publishing.
- Chandler, R. A. and Edwards, J. R. eds. 1994. Recurring issues in auditing: professional debate 1875-1900. New Works in Accounting History. New York: Garland Publishing.
1993
- Chandler, R. A., Edwards, J. R. and Anderson, M. 1993. Changing perceptions of the role of the company auditor. Accounting and Business Research 23(92), pp. 443-459. (10.1080/00014788.1993.9729890)
Articles
- Chandler, R. 2019. Auditing and corporate governance in nineteenth century Britain: the model of the Kingston Cotton Mill. Accounting History Review 29(2), pp. 269-286. (10.1080/21552851.2019.1636183)
- Chandler, R. 2017. Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951. Accounting History 22(2), pp. 179-192. (10.1177/1032373216675912)
- Chandler, R. A. and MacNiven, L. 2014. The unusual tale of an auditing spiritualist. Accounting History 19(3), pp. 333-349. (10.1177/1032373214534416)
- Dart, E. and Chandler, R. A. 2012. Client employment of previous auditors: shareholders' views on auditor independence. Accounting and Business Research 43(3), pp. 205-224. (10.1080/00014788.2012.707968)
- Chandler, R. A. and Fry, N. 2009. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 33(1), pp. 54-61. (10.1016/j.accfor.2008.11.001)
- Chandler, R. A. and Fry, N. 2008. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 32(4), pp. 303-312.
- Chandler, R. A., Edwards, J. R. and Anderson, M. 2008. Disciplinary action against members of the founding bodies of the ICAEW. Accounting, Auditing & Accountability Journal 21(6), pp. 827-849. (10.1108/09513570810893263)
- Anderson, M., Chandler, R. A. and Edwards, J. R. 2007. "A public expert in matters of account": defining the chartered accountant in England and Wales. Accounting Business & Financial History 17(3), pp. 381-423. (10.1080/09585200701609588)
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2007. From ridicule to respect. Careers in Accountancy - Asian Voice & Gujarat Samachar July, pp. 10.
- Edwards, J. R., Anderson, M. and Chandler, R. A. 2007. Claiming a jurisdiction for the 'Public Accountant' in England prior to organisational fusion. Accounting Organizations and Society 32(1-2), pp. 61-100. (10.1016/j.aos.2005.12.006)
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2007. Focus on … history ICAEW: From ridicule to respect. Accountancy 140(1367), pp. 117.
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2005. Constructing the 'Well Qualified' Chartered Accountant in England and Wales. Accounting Historians Journal 32(2), pp. 5-54.
- Chandler, R. A. and Fry, N. 2005. Audit failure, litigation, and insurance in early twentieth century Britain. Accounting History 10(3), pp. 13-38. (10.1177/103237320501000302)
- Edwards, J. R., Anderson, M. and Chandler, R. A. 2005. How Not to Mount a Professional Project: the Formation of the ICAEW in 1880. Accounting and Business Research 35(3), pp. 229-248.
- Loosemore, J. and Chandler, R. A. 2005. On accounting. Solicitors' Journal 25, pp. 339-340.
- Chandler, R. A. and Ku Ismail, K. N. I. 2005. Disclosure in the quarterly reports of Malaysian companies, Financial Reporting, Regulation and Governance. FRRaG: The electronic journal of the Accounting Standards Interest Group of AFAANZ 4(1), article number: 3.
- Chandler, R. A. and Fry, N. 2005. On the audit liability trail. Accountancy 136(4), pp. 68-69.
- Chandler, R. A. and Loosemore, J. 2004. Worry in progress?. New Law Journal 2(April), pp. 503.
- Ismail, K. N. I. K. and Chandler, R. A. 2004. The timeliness of quarterly financial reports of companies in Malaysia. Asian Review of Accounting 12(1), pp. 1-18. (10.1108/eb060770)
- Ku Ismail, K. N. I. and Chandler, R. A. 2004. Preparers' perceptions towards quarterly financial reporting in Malaysia. Malaysian Management Journal 8(2), pp. 17-32.
- Chandler, R. A. 2002. Review of: Beattie, V, Fearnley, S and Brandt, R "Behind Closed Doors: What Company Auditing is Really About" [Book Review]. The British Accounting Review 34(1), pp. 79-81. (10.1006/bare.2001.0186)
- Chandler, R. A. 2002. Review of Matthews, D and Pirie, J "The Auditors Talk: An Oral History of a Profession from the 1920s to the Present Day" [Book Review]. Accounting Business & Financial History 12(1), pp. 135-137. (10.1080/09585200110107993)
- Chandler, R. A. 2002. Regulating Company Accounts: All Change Please. Company Lawyer 23(5), pp. 154-156.
- Edwards, J. R. and Chandler, R. A. 2001. Contextualizing the process of accounting regulation: a study of nineteenth-century British Friendly Societies. Abacus 37(2), pp. 188-216. (10.1111/1467-6281.00083)
- Edwards, J. R., Chandler, R. A. and Anderson, M. 1999. The 'public auditor': an experiment in effective accountability. Accounting and Business Research 29(3), pp. 93-105. (10.1080/00014788.1999.9729579)
- Edgley, C. R. and Chandler, R. A. 1999. Certainly reasonable or reasonable certainty. British Tax Review(4), pp. 309-314.
- Chandler, R. A. and Edwards, J. R. 1996. Recurring issues in auditing: back to the future?. Accounting, Auditing and Accountability Journal 9(2), pp. 4-29. (10.1108/09513579610116330)
- Chandler, R. A., Edwards, J. R. and Anderson, M. 1993. Changing perceptions of the role of the company auditor. Accounting and Business Research 23(92), pp. 443-459. (10.1080/00014788.1993.9729890)
Book sections
- Chandler, R. and Maltby, J. 2020. Auditing. In: Edwards, J. R. and Walker, S. eds. The Routledge Companion to Accounting History 2nd Edition. Abingdon and New York: Routledge, pp. 252-276.
- Chandler, R. A. and Ku Ismail, K. N. I. 2006. Quarterly financial reporting: a survey of Malaysian users and preparers. In: Murinde, V. ed. Accounting, Banking and Corporate Financial Management in Emerging Economies. Research in Accounting in Emerging Economies Vol. 7. JAI Press, pp. 53-67.
Books
- Chandler, R. A. and Loosemore, J. 2002. Chandler and Loosemore: accounting for success: making sense of solicitors' accounts for LPC students, practitioners and law firm cashiers. 3rd ed.. Oxford: Oxford University Press.
- Chandler, R. A. and Edwards, J. R. eds. 1994. British audit practice 1884-1900. New York, NY: Garland Publishing.
- Chandler, R. A. and Edwards, J. R. eds. 1994. Recurring issues in auditing: professional debate 1875-1900. New Works in Accounting History. New York: Garland Publishing.
Conferences
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2005. A public expert in matters of account: Defining the chartered accountant in England and Wales. Presented at: 4th Accounting History International Conference, Braga, Portugal, 7-9 September 2005.
- Chandler, R. A. and MacNiven, L. 2014. The unusual tale of an auditing spiritualist. Accounting History 19(3), pp. 333-349. (10.1177/1032373214534416)
- Dart, E. and Chandler, R. A. 2012. Client employment of previous auditors: shareholders' views on auditor independence. Accounting and Business Research 43(3), pp. 205-224. (10.1080/00014788.2012.707968)
- Chandler, R. A. and Fry, N. 2009. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 33(1), pp. 54-61. (10.1016/j.accfor.2008.11.001)
- Chandler, R. A. and Fry, N. 2008. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 32(4), pp. 303-312.
- Chandler, R. A., Edwards, J. R. and Anderson, M. 2008. Disciplinary action against members of the founding bodies of the ICAEW. Accounting, Auditing & Accountability Journal 21(6), pp. 827-849. (10.1108/09513570810893263)
- Anderson, M., Chandler, R. A. and Edwards, J. R. 2007. "A public expert in matters of account": defining the chartered accountant in England and Wales. Accounting Business & Financial History 17(3), pp. 381-423. (10.1080/09585200701609588)
- Edwards, J. R., Anderson, M. and Chandler, R. A. 2007. Claiming a jurisdiction for the 'Public Accountant' in England prior to organisational fusion. Accounting Organizations and Society 32(1-2), pp. 61-100. (10.1016/j.aos.2005.12.006)
- Chandler, R. A. and Ku Ismail, K. N. I. 2006. Quarterly financial reporting: a survey of Malaysian users and preparers. In: Murinde, V. ed. Accounting, Banking and Corporate Financial Management in Emerging Economies. Research in Accounting in Emerging Economies Vol. 7. JAI Press, pp. 53-67.
- Anderson, M., Edwards, J. R. and Chandler, R. A. 2005. Constructing the 'Well Qualified' Chartered Accountant in England and Wales. Accounting Historians Journal 32(2), pp. 5-54.
- Edwards, J. R., Anderson, M. and Chandler, R. A. 2005. How Not to Mount a Professional Project: the Formation of the ICAEW in 1880. Accounting and Business Research 35(3), pp. 229-248.
- Loosemore, J. and Chandler, R. A. 2005. On accounting. Solicitors' Journal 25, pp. 339-340.
- Chandler, R. A. and Fry, N. 2005. On the audit liability trail. Accountancy 136(4), pp. 68-69.
Research
Primary research interests
- Accounting and Auditing History
- Current Issues in Auditing
- Regulation of Accounting
PhD supervision research interests
- Interim financial reporting
Teaching
Teaching commitments
Roy currently teaches aspeects of accounting and corporate governance on the MBA, MBM and MSc Accounting & Finance programmes.
He has previously taught on the following modules:
- Auditing – year 2 UG
- Company Law – year 2 UG
- Financial Accounting – year 2 UG
- International Accounting and Accountability - year 3 UG
- Public Sector Accounting - year 3 UG
- Corporate Governance and Accountability - year 3 UG
Contact Details
Research themes
Specialisms
- Accounting
- Accounting theory and standards
- Auditing and accountability
- Corporate governance
