Professor Teerooven Soobaroyen
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Email
tsooba@essex.ac.uk -
Telephone
+44 (0) 1206 874015
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Location
EBS.3.91, Colchester Campus
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Academic support hours
You can find details of Academic Support hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911
Profile
Biography
Teerooven's research focuses on the interplay between accounting, accountability and governance. His work considers diverse empirical settings such as companies in developing/emerging economies, corporate foundations, public sector, charities, non-governmental organisations and higher education institutions. Teerooven has held academic positions at the University of Mauritius, Aberystwyth University, and the University of Southampton. He has taught accounting at undergraduate and at Masters/MBA level and has supervised to completion fourteen PhD students. He has held various external examining positions for taught programmes and is currently the MBA external examiner for the Open University of Mauritius. He has also been a PhD external examiner for a number of UK and overseas institutions. He had headed the Accounting Department at Southampton Business School and the Accounting Group at the University of Essex. From July 2021, he is acting as the Deputy Dean for Partnerships at the University of Essex. Teerooven is currently the President (2020-2022) of the British Accounting and Finance Association (www.bafa.ac.uk) and Immediate Past President (2019-2021) of the African Accounting and Finance Association (www.aafassociation.com). He is an Associate Editor of the Journal of Accounting in Emerging Economies and Sustainability Accounting, Management and Policy Journal (SAMPJ). He is editorial board member of Accounting, Auditing and Accountability Journal, Accounting Forum, Journal of Public Budgeting, Accounting and Financial Management, Critical Perspectives on Accounting, and African Accounting and Finance Journal. He has acted as a reviewer for a number of internationally recognised journals and was one of the guest editors for a special issue of the Journal of Accounting in Emerging Economies on 'Accounting and Governance in Africa' and for a special issue of Sustainability Accounting, Management and Policy Journal (SAMPJ) on Emerging and Developing Countries. He is currently guest editing an issue of Journal of Public Budgeting, Accounting and Financial Management on Publicness, Accounting & Budgeting in Emerging Economies (https://www.emeraldgrouppublishing.com/journal/jpbafm/publicness-accounting-and-budgeting-emerging-economies) and a special issue of Accounting Forum on Non-financial Reporting Regulation: Role, Process and Consequences (https://think.taylorandfrancis.com/special_issues/non-financial-reporting/?utm_source=TFO&utm_medium=cms&utm_campaign=JPG15743)
Qualifications
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BSc (Hons) (Mauritius)
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MA (Lancaster)
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PGCTHE (Aberystwyth)
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PhD (Aberystwyth)
Appointments
University of Essex
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Professor of Accounting, Essex Business School, University of Essex (1/1/2016 - present)
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Deputy Dean of Partnerships, University of Essex (1/7/2021 - present)
Research and professional activities
Research interests
Social and environmental reporting
Corporate governance
Non-profit accounting, accountability and governance
Accounting and governance in developing and emerging economies
Current research
co-investigator, research project on the role of governing boards in African higher education institutions, funded by the Worldwide Universities Network (WUN, GBP 26,355).
co-investigator, research project on the quality of board decision making processes in higher education institutions: UK and European experiences (Leadership Foundation for Higher Education, GBP 10,000).
co-investigator, research project governing practices of Vietnam higher education institutions (funded by the British Council, GBP 30,000)
co-investigator of a research project on CSR Foundations in Mauritius, funded by the Chartered Instituteof Management Accountants (CIMA, ZAR84,000)
Conferences and presentations
Exploring the Interplay between Management Accounting and Control Systems and Informal Family Processes: Rationalization and Domination
Interdisciplinary Perspectives on Accounting Conference 2021, Virtual, 8/7/2021
A futile exercise of transparency? The case of UK Political Party Accounts
Invited presentation, Centre for Social Environmental Accounting Research (CSEAR) Webinar Series, Virtual, 1/7/2021
La Comptabilité Face aux Crises (Table Ronde)
Invited presentation, 42è Congrès Association Francophone de Comptabilité, Virtual, 17/6/2021
Disclosure and Transparency on Corporate Governance Principles
Invited presentation, Keynote presentation, ICS Professional Development Workshop, Virtual, 4/6/2021
Corporate Governance Disclosure and Transparency: Quo Vadis?
Invited presentation, Keynote presentation, MIOD Professional Development Workshops, Virtual, 25/5/2021
Participatory Budgeting and the ‘(Bio)Politics of the Governed’: Evidence from Francophone Sub-Saharan Africa.
International Research Society for Public Management (IRSPM) Conference 2021, Virtual, 21/4/2021
A Study of the Interplay of Management Accounting and Control Systems and Informal Family Processes in a Traditional Society.
British Accounting and Finance Association Annual Conference 2021, Virtual, 12/4/2021
Auditing the Egyptian Auditors: The Case of an Audit Oversight ‘Spectacle’
Invited presentation, Royal Holloway University of London - Accounting and Financial Management Research Seminar series, Virtual, 10/3/2021
Data Management and Analysis in Qualitative Projects
Invited presentation, AHRC-TECHNE: Empirical Research Methodology: Conducting Interdisciplinary Research, Virtual, 26/2/2021
Communicating Sustainable Development in the African Context
Invited presentation, Keynote presentation, 1st International Conference on Innovation and Sustainable Development, Virtual, 11/11/2020
Researching Accounting in Emerging Economies: Reflections from a Pluralistic Perspective.
Invited presentation, Keynote presentation, Online Seminar - Indian Accounting Association (IAA) - South Bengal Branch, Virtual, 5/11/2020
Social and Environmental Reporting Practices: ‘Same Old’ or ‘New Beginnings’?
Invited presentation, International Webinar on Global Trade and Business Environment, Virtual, 28/9/2020
University Governing Boards and Decision Making Processes: Extant evidence and reflections for further research
Invited presentation, University of Tasmania School of Management & Marketing Research Seminar Series, Virtual, 28/8/2020
Charity Disclosures, Narratives and ‘Hubristic Tone’: A Study of Legitimation & Stakeholder Management in Times of Crisis
Invited presentation, University of Bangor Business School Seminar Series, Bangor Business School, Bangor, United Kingdom, 19/2/2020
The Influence of Corporate Governance, Corporate Foundations, and Employee Volunteering on Corporate Social Responsibility Reporting (CSR) Practices
9th African Accounting and Finance Association Conference, Dar es Salaam, Tanzania, United Republic of, 5/9/2019
Charity Disclosure and Narratives in Times of Crises: A Case Study
Invited presentation, Keynote presentation, 3rd Qualitative Accounting Research Symposium, Guelph, Canada, 1/12/2018
Charting the development of the Egyptian accounting profession (1946-2016): An analysis of the State-Profession dynamics (8th African Accounting and Finance Association Conference, Dakar, Senegal, September 2018)
8th African Accounting and Finance Association Conference, Dakar, Senegal, 6/9/2018
The accidental implementation of an accounting ritual (Interdisciplinary Perspectives on Accounting Conference, Edinburgh, July 2018)
Interdisciplinary Perspectives on Accounting Conference, Edinburgh, United Kingdom, 11/7/2018
Auditing the Egyptian Auditors: An Analysis of Compliance Reviews by the Local Public Oversight Body (Accounting and Accountability in Emerging Economies Conference, Colchester, Essex, June 2018)
Accounting and Accountability in Emerging Economies Conference, Colchester, United Kingdom, 28/6/2018
‘Politicising’ CSR: Tales from an Island (Invited speaker, University of Nottingham Ningbo Business School, China)
Invited presentation, Invited speaker - research seminar, Ningbo, China, 20/3/2018
Rethinking spatiality and accounting: a case of female segregation in audit firms, (with Dila Agrizzi and Abeer Alsalloom),University of Sheffield, UK (September 2017)
Invited presentation, Invited speaker - research seminar, Sheffield, United Kingdom, 2017
The interplay between NGO accountability and development: The implications of means-ends decoupling (with R. Jayasekera), Universidade de Nova Lisboa, Portugal (October 2017)
Invited presentation, Invited speaker - research seminar, Lisbon, Portugal, 2017
What are the determinants of chief executive remuneration in the non-profit sector? The case of UK charities (Invited Speaker - Northumbria University)
Invited presentation, Invited speaker - research seminar, Newcastle upon Tyne, United Kingdom, 19/5/2016
Shades of Substantivism and Symbolism: A Study of the Governance of Risk Management in UK Higher Education Institutions, (jointly with Collins Ntim and Martin Broad), 8th Asia-Pacific Interdisciplinary Research on Accounting Conference, Melbourne (July 2016)
8th Asia-Pacific Interdisciplinary Research on Accounting Conference, Melbourne, Australia, 2016
What are the determinants of chief executive remuneration in UK charities? Insights from the social theory of agency, (jointly with Tam Nguyen), 6th Social and Environmental Accounting Conference (CSEAR Italy), Parma (July 2016)
Parma, Italy, 2016
The Design and Use of Management Control System in a Chinese Multinational Corporation: An Institutional Explanation of Cultural Influence, (jointly with Xinxiang Li), 5th African Accounting and Finance Association (AAFA) Conference, Mauritius (September 2015)
Moka, Mauritius, 2015
Exploring the Technical and Functional Absence of Accounting: A Case Study of a Higher Education Institution, (jointly with K. Alfahad), Interdisciplinary Perspectives on Accounting (IPA) Conference, Stockholm (July 2015)
Stockholm, Sweden, 2015
Earnings Management by Non-Profit Organizations: Evidence from UK Charities, (jointly with T.H. Nguyen), 38th Annual Congress of European Accounting Association, Glasgow (April 2015).
Glasgow, United Kingdom, 2015
A Cross-National Study of the Extent of Adoption of International Standards on Auditing: Do Institutional Factors Matter? (jointly with Pran Boolaky). 4th African Accounting and Finance Association (AAFA) Conference, Cape Town, South Africa (September 2014)
Rondebosch, South Africa, 2014
Visual Repetition in Social and Environmental Reports as an Impression Management Strategy (jointly with C. Pesci and E. Costa), 26th International Congress on Social and Environmental Accounting Research, St Andrews (August 2014)
St Andrews, United Kingdom, 2014
Womens Desire for Change in the Accounting Workplace: Insights from Saudi Arabia, (jointly with A. Alsalloom and D. Agrizzi), Critical Perspectives on Accounting Conference, Toronto (July 2014)
Toronto, Canada, 2014
Internal Governance Structures and Voluntary Public Accountability Disclosures by UK Higher Educational Institutions, (jointly with C.G. Ntim and M.J. Broad), EFMD Higher Education Conference, Stockholm (May 2014).
Stockholm, Sweden, 2014
The Interplay between NGO Accountability and Development: The Implications of Means-End Decoupling, (jointly with R. Jayasekera), 3rd African Accounting and Finance Association (AAFA) Conference, Kampala, Uganda (Sep 2013).
Kampala, Uganda, 2013
Organisational Identity, Identification and Accounting: An Empirical Study in a Museum Railway (jointly with K. Jayasinghe), 7th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Kobe, (July 2013).
Kobe, Japan, 2013
Teaching and supervision
Current teaching responsibilities
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Issues in Financial Reporting (BE150)
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Student Success Tutorial (BE916)
Current supervision
Previous supervision
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 11/5/2021
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 1/6/2020
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 1/6/2020
Degree subject: Accounting
Degree type: Doctor of Philosophy
Awarded date: 26/6/2018
Publications
Journal articles (44)
Baboukardos, D., Beddewela, E. and Soobaroyen, T., Highlighting some ‘blind spots’: Mapping the theoretical underpinnings of sustainability accounting and management research in Emerging and Developing Economies.. Sustainability Accounting, Management and Policy Journal
Vithana, K., Soobaroyen, T. and Ntim, CG., (2021). Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour?. Journal of Business Ethics. 169 (3), 475-497
Li, X. and Soobaroyen, T., (2021). Accounting, Ideological and Political Work and Chinese Multinational Operations: A Neo-Gramscian Perspective. Critical Perspectives on Accounting. 74, 102160-102160
Sorour, K., Boadu, M. and Soobaroyen, T., (2021). The role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation. Journal of Business Ethics. 173 (1), 89-108
Lassou, P., Hopper, TH. and Soobaroyen, T., (2021). Financial controls to control corruption in an African country: insider experts within an enabling environment. Financial Accountability and Management. 37 (2), 107-123
Ghattas, P., Soobaroyen, T. and Marnet, O., (2021). Charting the development of the Egyptian accounting profession (1946-2016): An analysis of the State-Profession dynamics. Critical Perspectives on Accounting. 78, 102159-102159
Jayasinghe, K., Adhikari, P., Wynne, A., Malagila, J., Abdurafiu, N. and Soobaroyen, T., (2021). Government Accounting Reforms in Sub-Saharan African Countries and the Selective Ignorance of the Epistemic Community: A Competing Logics Perspective. Critical Perspectives on Accounting. 78, 102246-102246
Sorour, MK., Shrives, P., Sakhawy, A. and Soobaroyen, T., (2021). Exploring the Evolving Motives Underlying Corporate Social Responsibility (CSR) Disclosures in Developing Countries: The Case of ‘Political CSR’ Reporting. Accounting Auditing and Accountability Journal. 34 (5), 1051-1079
Agrizzi, D., Soobaroyen, T. and Alsalloom, A., (2021). Spatiality and accounting: The case of female segregation in audit firms. Accounting, Organizations and Society. 93, 101238-101238
Dineshwar, R., Afzalur, R., Jeff, G. and Soobaroyen, T., (2021). The Influence of Corporate Governance and Corporate Foundations on Corporate Social Responsibility (CSR) Reporting Practices. Journal of African Business, 1-17
Baboukardos, D., Beddewela, E. and Soobaroyen, T., (2021). Editorial. Sustainability Accounting, Management and Policy Journal. 12 (4), 719-732
Boolaky, PK., Taiwah, V. and Soobaroyen, T., (2020). Why Do African Countries Adopt IFRS? An Institutional Perspective. The International Journal of Accounting. 55 (1), 2050005-2050005
Nguyen, TH. and Soobaroyen, T., (2020). To what extent do governance, government funding and chief executive officer characteristics influence executive compensation in UK charities? Insights from the social theory of agency. Financial Accountability and Management
Nguyen, T. and Soobaroyen, T., (2019). Earnings Management by Non-Profit Organisations: Evidence from UK Charities. Australian Accounting Review. 29 (1), 124-142
Boolaky, PK., Soobaroyen, T. and Quick, R., (2019). The Perceptions and Determinants of Auditing and Reporting Quality in the Asia-Pacific Region. Australian Accounting Review. 29 (3), 468-484
Soobaroyen, T., Ntim, CG., Broad, MJ., Agrizzi, D. and Vithana, K., (2019). Exploring the Oversight of Risk Management in UK Higher Education Institutions: The Case of Audit Committees. Accounting Forum. 43 (4), 404-425
Soobaroyen, T., Ntim, CG., Broad, MJ., Agrizzi, D. and Vithana, K., (2019). Exploring the oversight of risk management in UK higher education institutions: the case of audit committees. Accounting Forum. 43 (4), 1-22
Lassou, P., Hopper, T., Soobaroyen, T. and Wynne, A., (2018). Participatory and incremental development in an African local government accounting reform. Financial Accountability and Management. 34 (3), 252-267
Saadaoui, K. and Soobaroyen, T., (2018). An Analysis of the Methodologies adopted by CSR Rating Agencies. Sustainability Accounting, Management and Policy Journal. 9 (1), 43-62
Ramoglou, SE., Jayasekera, R. and Soobaroyen, T., (2018). The accidental implementation of an institutional ritual. Academy of Management Proceedings. 2018 (1), 17837-17837
Ntim, CG., Soobaroyen, T. and Broad, MJ., (2017). Governance structures, voluntary disclosures and public accountability: The case of UK higher education institutions. Accounting, Auditing and Accountability Journal. 30 (1), 65-118
Boolaky, PK. and Soobaroyen, T., (2017). Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?. International Journal of Auditing. 21 (1), 59-81
Hopper, T., Lassou, P. and Soobaroyen, T., (2017). Globalisation, accounting and developing countries. Critical Perspectives On Accounting. 43 (C), 125-148
Soobaroyen, T., Tsamenyi, M. and Sapra, H., (2017). Accounting and Governance in Africa - Contributions and Opportunities for Further Research. Journal of Accounting in Emerging Economies. 7 (4), 422-427
Soobaroyen, T. and Mahadeo, JD., (2016). Community disclosures in a developing country: insights from a neo-pluralist perspective. Accounting, Auditing & Accountability Journal. 29 (3), 452-482
Mahadeo, JD. and Soobaroyen, T., (2016). A Longitudinal Study of the Implementation of the Corporate Governance Code in a Developing Country. Business & Society. 55 (5), 738-777
Wahab, NSA., Holland, K. and Soobaroyen, T., (2015). Do UK outside CEOs engage more in tax planning than the insiders?. Jurnal Pengurusan. 45
Nnadi, M. and Soobaroyen, T., (2015). International financial reporting standards and foreign direct investment: The case of Africa. Advances in Accounting. 31 (2), 228-238
Pesci, C., Costa, E. and Soobaroyen, T., (2015). The forms of repetition in social and environmental reports: insights from Hume's notion of ?impressions?. Accounting and Business Research. 45 (6/7), 765-800
Ntim, CG. and Soobaroyen, T., (2013). Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics. Journal of Business Ethics. 116 (1), 121-138
Ntim, CG. and Soobaroyen, T., (2013). Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo-Institutional Framework. Corporate Governance: An International Review. 21 (5), 468-494
Soobaroyen, T. and Ntim, CG., (2013). Social and environmental accounting as symbolic and substantive means of legitimation: The case of HIV/AIDS reporting in South Africa. Accounting Forum. 37 (2), 92-109
Soobaroyen, T. and Devi Mahadeo, J., (2012). Do corporate governance codes improve board accountability?. Qualitative Research in Accounting & Management. 9 (4), 337-362
Mahadeo, JD. and Soobaroyen, T., (2012). Corporate Governance Implementation in an African Emerging Economy: The Case of State-Owned Entities. Research in Accounting in Emerging Economies. 12 (PARTA), 227-254
Mahadeo, JD., Soobaroyen, T. and Hanuman, VO., (2012). Board Composition and Financial Performance: Uncovering the Effects of Diversity in an Emerging Economy. Journal of Business Ethics. 105 (3), 375-388
Jayasinghe, K., Soobaroyen, T. and Thomas, D., (2011). Accounting as the 'language' of organisational change: the case of a heritage railway. Int. J. of Critical Accounting. 3 (1), 26-62
Mahadeo, JD., Oogarah-Hanuman, V. and Soobaroyen, T., (2011). A Longitudinal Study of Corporate Social Disclosures in a Developing Economy. Journal of Business Ethics. 104 (4), 545-558
Mahadeo, JD., Oogarah-Hanuman, V. and Soobaroyen, T., (2011). Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories. Accounting Forum. 35 (3), 158-175
Rhodes, MJ. and Soobaroyen, T., (2010). Erratum to: Information Asymmetry and Socially Responsible Investment. Journal of Business Ethics. 95 (1), 151-151
Jayasinghe, K. and Soobaroyen, T., (2009). Religious “spirit” and peoples' perceptions of accountability in Hindu and Buddhist religious organizations. Accounting, Auditing & Accountability Journal. 22 (7), 997-1028
Soobaroyen, T. and Poorundersing, B., (2008). The effectiveness of management accounting systems. Managerial Auditing Journal. 23 (2), 187-219
Soobaroyen, T. and Mahadeo, JD., (2008). Selective compliance with the corporate governance code in Mauritius: Is legitimacy theory at work?. Research in Accounting in Emerging Economies. 8, 239-272
Soobaroyen, T. and Sheik‐Ellahi, A., (2008). A case study on the influence of corporate governance beyond the boardroom: perceptions from business unit managers. Corporate Governance: The international journal of business in society. 8 (2), 179-190
Soobaroyen, T. and Vinesh Sannassee, R., (2007). An exploratory study of financial priorities, financial planning and control practices in voluntary organisations. Journal of Accounting & Organizational Change. 3 (3), 270-301
Book chapters (5)
Pillay, R., Soobaroyen, T., Mahadeo, JD. and Pariag-Maraye, N., (2020). Enlightenment or resistance? Promoting sustainability through corporate law and governance in Mauritius. In: The Cambridge Handbook of Corporate Law, Corporate Governance and Sustainability. Editors: Sjåfjell, B. and Bruner, CM., . Cambridge University Press. 387- 401. 9781108658386
Boolaky, PK., Ghattas, P., Soobaroyen, T. and Marnet, O., (2019). International Standards on Auditing (ISAs): conflicting influences on implementation. In: The Routledge Companion to Accounting in Emerging Economies. Editors: Weetman, P. and Tsalavoutas, I., . Routledge. 9780815356202
Ashraf, J., Hopper, T., Lassou, P., Moses, O., Jayasinghe, K., Soobaroyen, T. and Uddin, S., (2019). Researching and publishing on accounting in emerging economies: an experiential account. In: The Routledge Companion to Accounting in Emerging Economies. Editors: Weetman, P. and Tsalavoutas, I., . Routledge. 9780815356202
Pesci, C., Fornaciari, L., Triani, S., Medioli, A. and Soobaroyen, T., (2019). Can graphs in sustainability reports actually manage impressions? An analysis from the investors' perspective. In: Accounting, Accountability and Society. Editors: Del Baldo, M., Dillard, J., Baldarelli, G. and Ciambotti, M., . Springer
Ashraf, MJ., Hopper, T., Lassou, P., Olayinka, M., Jayasinghe, K., Soobaroyen, T. and Uddin, S., (2019). Researching and publishing on accounting in emerging economies: an experiential account. In: The Routledge Companion to Accounting in Emerging Economies. Editors: Weetman, P. and Tsalavoutas, I., . Routledge. 1351128485. 9781351128483
Reports and Papers (1)
Jayasinghe, K., Lassou, P., Soobaroyen, T., Adhikari, P., Wynne, A. and Akakpo, M., Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin�s Local Governments
Media (1)
Soobaroyen, T. and Kimani, D., Tie State agencies to governance that delivers growth (Business Daily Africa). Image
Grants and funding
2021
Evaluation of the Wates Principles of corporate governance (FRC Research Project)
The Financial Reporting Council Limited
2020
Incoming Visiting Fellowship for South African colleague
University of Essex (GCRF)
Incoming Visiting Fellowships for two South African collegues
University of Essex (GCRF)
Fostering Health Service Delivery via Public Financial Management: The Case of Participatory Budgeting in Benin�s Local Governments
The World Bank (World Bank Group)
Incoming Visiting Fellowships for two South African collegues
University of Essex (GCRF)
2019
Accounting, Accountability and Reporting Reforms in Mauritius: Who (really) benefits from (all) this transparency?
Mauritius Tertiary Education Commission
2017
The Quality of Board Decision Making Process in Higher Education Institutions: UK and European Experiences
Leadership Foundation
2016
A Study of the governing boards in Vietnam Higher Education Institutions
British Council
Contact
Academic support hours:
You can find details of Academic Support hours on the EBS UG and PG information page on Moodle or by calling EBS Student Services on 01206873911
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