People

Professor Teerooven Soobaroyen

Professor
EBS - Accounting
Professor Teerooven Soobaroyen
  • Email

  • Telephone

    +44 (0) 1206 874015

  • Location

    EBS.3.91, Colchester Campus

  • 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, 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 financial accounting and management accounting at undergraduate and at Masters/MBA level. He has held various external examining positions for taught programmes and currently is the undergraduate accounting external examiner for Cardiff University and 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. Teerooven is currently the President of the African Accounting and Finance Association (www.aafassociation.com) and Vice President of the British Accounting and Finance Association (www.bafa.ac.uk). He is an editorial board member of Accounting Forum, Journal of Accounting in Emerging Economies and Journal of Public Budgeting, Accounting and Financial Management. 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'. He is currently one of the guest editors for a special issue of Sustainability Accounting, Management and Policy Journal (SAMPJ) on Emerging and Developing Countries (http://www.emeraldgrouppublishing.com/products/journals/call_for_papers.htm?id=7715)

Qualifications

  • BSc (Hons) (Mauritius)

  • MA (Lancaster)

  • PGCTHE (Aberystwyth)

  • PhD (Aberystwyth)

Appointments

University of Essex

  • Professor of Accounting, Essex Business School, University of Essex (1/1/2016 - present)

Research and professional activities

Research interests

Social and environmental reporting

Open to supervise

Corporate governance

Open to supervise

Non-profit accounting, accountability and governance

Open to supervise

Accounting and governance in developing and emerging economies

Open to supervise

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

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

Publications

Journal articles (32)

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

Vithana, K., Soobaroyen, T. and Ntim, CG., (2019). Human resource disclosures in UK corporate annual reports: To what extent do these reflect organisational priorities towards labour?. Journal of Business Ethics

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 (4)

Boolaky, PK., Ghattas, P., Soobaroyen, T. and Marnet, O., (2020). 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

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. 9781108658386

Uddin, S., Jayasinghe, K., Hopper, T., Ashraf, J., Lassou, P., Soobaroyen, T. and Moses, O., (2019). Researching and publishing on accounting in emerging economies: an experiential account. In: 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

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

Grants and funding

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

tsooba@essex.ac.uk
+44 (0) 1206 874015

Location:

EBS.3.91, Colchester Campus

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