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Professor Roy Chandler
Professor of Accounting
- Chandler@cardiff.ac.uk
- +44 29208 76018
- Aberconway Building, Room D32, Colum Road, Cathays, Cardiff, CF10 3EU
- Media commentator
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 am currently MBA Programme Director as well as being in charge of both undergraduate and postgraduate prize giving events.
My research interests centre around auditing developments and auditing history.
Publication
2020
- Chandler, R. and Maltby, J. 2020. Auditing. In: Walker, S. and Edwards, J. R. eds. The Routledge Companion to Accounting History 2nd Edition. Abingdon: Routledge
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., 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)
- Chandler, R. A. and Fry, N. 2008. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 32(4), pp. 303-312.
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 Fry, N. 2005. On the audit liability trail. Accountancy 136(4), pp. 68-69.
- 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.
2004
- Chandler, R. A. and Loosemore, J. 2004. Worry in progress?. New Law Journal 2(April), pp. 503.
- 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.
- 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)
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. Regulating Company Accounts: All Change Please. Company Lawyer 23(5), pp. 154-156.
- 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)
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., 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)
- Chandler, R. A. and Fry, N. 2008. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 32(4), pp. 303-312.
- 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 Fry, N. 2005. On the audit liability trail. Accountancy 136(4), pp. 68-69.
- 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 Loosemore, J. 2004. Worry in progress?. New Law Journal 2(April), pp. 503.
- 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.
- 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)
- 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. Regulating Company Accounts: All Change Please. Company Lawyer 23(5), pp. 154-156.
- 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)
- 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: Walker, S. and Edwards, J. R. eds. The Routledge Companion to Accounting History 2nd Edition. Abingdon: Routledge
- 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., 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)
- Chandler, R. A. and Fry, N. 2008. Regulating a reluctant profession: holding solicitors to account. Accounting Forum 32(4), pp. 303-312.
- 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 Financial Analysis and Control on the MBA and is leader of the MSc module, Research Topics in Accounting.
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
