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 Carla Edgley

Carla Edgley

Reader in Accounting and Finance

Cardiff Business School

+44 (0)29 2087 6567
D03, Aberconway Building, Colum Road, Cathays, Cardiff, CF10 3EU
Available for postgraduate supervision


Carla Edgley MA BFP FCA FHEA

To provide an overview of my role, I am a Reader (Associate Professor) in Teaching and Research at Cardiff Business School, and a fellow of the Higher Education Academy.

My research interests are in social studies of accounting, including critical perspectives on the materiality concept, diversity/gender studies and taxation.

Currently, I am a Co-Director of the newly established Cardiff Interdisciplinary Tax Research Group (CITRG) and previous Director of the Interdisciplinary Perspectives on Accounting Research Group

Regarding links with editorial boards, I am a member of the Critical Perspectives on Accounting Journal Editorial Board At present I am a guest editor of a special issue on critical perspectives on taxation for CPA journal.

My professional networks are as follows: I am a Chartered Accountant and fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), a member of the ICAEW Wales Strategy Board, member of the Chartered Institute of Taxation Welsh Technical Sub-Committee and a former co-opted ICAEW Council member representing UK academia.



Carla Edgley is a Reader (Associate Professor) at Cardiff Business School, Cardiff University. She lectures in tax (and previously auditing/corporate governance) and is the chair of the professional accounting subject level group at Cardiff. She worked for PricewaterhouseCoopers, and in industry, for several years before moving into an academic career. She is a fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), a former co-opted member of the ICAEW Council representing academia and currently a member of the ICAEW Wales Strategy Group and also the Welsh Technical Sub Committee of the Chartered Institute of Taxation.

Her research and publications to date focus on social studies of accounting exploring the sociology of materiality as a reporting concept in accounting, taxation and corporate social responsibility and also how the diversity agenda is changing beliefs about professional identity/merit in professional services firms. Many of her publications to date have drawn on Foucauldian insights into the workings of materiality, power and knowledge in the accounting field.

She is joint co-ordinator of the Cardiff Interdisciplinary Tax Research Group and previous director of the Interdisciplinary Perspectives on Accounting Research Group at Cardiff Business School. 

Carla is currently is an editorial board member of Critical Perspectives on Accounting.

Her publications include papers in academic journals such as Critical Perspectives on Accounting, Accounting, Auditing and Accountability Journal, the British Tax Review, the British Accounting Review and also practitioner journals such as Taxation.


  • 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)













Teaching commitments

  • Taxation - module co-ordinator Year 2 undergraduate
  • Taxation - Policy Practice and Administration module co-ordinator Year 3 undergraduate
  • PhD supervision - Carla is a second/third supervisor for four PhD students in the subject areas of tax, impression management in reporting (Fintech), gender and business angel investment and social responsibility/bank financial reporting disclosures.

Previous teaching areas:

  • Auditing and Assurance - module co-ordinator in Auditing Year 2 undergraduate
  • Corporate Governance - module co-ordinator Year 3 undergraduate
  • Lecturer on research methods in Accounting - Accounting and Finance MSc

Previous member of the staff student panel.


  • OCAS award AHSS College - October 2014
  • Teaching Excellence Award - Cardiff Business School September 2013


Primary research interests

  • Diversity in the accounting profession
  • The materiality concept - critical perspectives in accounting, auditing taxation and corporate social responsibility reporting
  • Sustainability reporting and assurance
  • Taxation, in particular, the taxation of business profits and critical perspectives on taxation

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 and another separate international project funded by CPA Ontario investigating the building of ethical leaders in the accounting professional field.

Published/accepted papers

  • Edgley, C., & Holland, K. (forthcoming). Unknown unknowns and the tax knowledge gap: Evaluating materiality in tax disclosures. Critical perspectives in Accounting.
  • Anderson-Gough, F., Edgley, C. and Sharma, N. 2017. Qualitative data management and analysis software. The Routledge Companion to Qualitative Accounting Research Methods, p.405-431.
  • Edgley, C., Sharma N., Anderson-Gough, F. and Robson, K. 2017. Diversity and the Accounting Profession, ICAEW. Academic and practitioner peer reviewed Professional Monograph and Practitioner Report for the ICAEW
  • Edgley, C., Sharma N. and Anderson-Gough, 2017. Diversity and professionalism in the Big Four firms: expectation, celebration and weapon in the battle for talent. Critical Perspectives on Accounting, pp. 13-34.
  • Edgley, C., Jones, M. and Atkins J. 2015. The Adoption of the Materiality Concept in Social and Environmental Reporting Assurance: A Field Study Approach. British Accounting Review.
  • Edgley, C. 2014. A Genealogy of Materiality Critical Perspectives on Accounting, 25 (3), pp. 255-271.
  • Edgley, C. 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.
  • Edgley, C., Jones, M. and Solomon, J. 2010. Stakeholder Inclusivity in Social and Environmental Report Assurance. Accounting, Auditing and Accountability Journal, 23 (4), pp. 532-557.
  • Solomon, J. and Edgley, C. 2008. SER in the OFR. Reflections on a Lost Opportunity. Social Responsibility Journal, 4 (3), pp. 324-348.
  • Edgley, C. and Chandler, R. 1999. Certainly Reasonable or Reasonable Certainty? Herbert Smith v. Honour. British Tax Review, 4, pp. 309-314.
  • Edgley, C. and Chandler, R. 1999. A Path through the Maze. Taxation, Tolley Publishing Company, 21 January 1999, pp. 382-385
  • Chandler, R. Edgley, C. 1999. Principles: The likely consequences of Herbert Smith v Honour. Taxation, Tolley publishing company ltd- 143, 204-205
  • Chandler R., and Edgley, C. 1999. The Last Straw. Accountancy, February 1999, pp. 100-101.
  • Chandler R., and Edgley, C. 1999. Higher Tax Bills in 2000. RIBA Journal, May 1999, p. 82.
  • Chandler R., and Edgley, C. 1999. Tax Accounts versus Commercial Accounts. Taxation, 20 May 1999, Tolley Publishing Company pp. 204-205.