Staff profile

Dr Richard Slack is a Professor of Accounting at Durham University Business School and served as Head of Department of Accounting 2016-2019. Richard joined Durham University in 2012, having previously been Professor of Accounting at Newcastle Business School, Northumbria University. Prior to his academic career, Richard, a graduate of St Andrews University, worked at Price Waterhouse and is a qualified chartered accountant.

Richard’s research encompasses practice-relevant issues in areas of accounting information, sustainability and ethics. Specifically, Richard is interested in the way information is disclosed by companies and whether such disclosure (both voluntary such as climate change and environmental reporting or mandatory such as reporting for intangibles under International Accounting Standards) is useful, or not, to capital market users. Richard has a long track record of published research in leading world and international accounting and ethics journals including Journal of Accounting and Public Policy, Accounting, Auditing and Accountability Journal, British Accounting Review and Journal of Business Ethics. He has been successful in a range of research funding projects, including most recently with professional bodies (ACCA projects on intangible assets, integrated reporting and climate change reporting), and through business (Royal London research on mutuality).

Externally, Richard is currently Vice-President of the Northern Society of Chartered Accountants (ICAEW) and is a core member of the Adam Smith Observatory of Corporate Reporting Practices. He has been a visiting professor at the Universities of Sydney and Florence and served on the Executive Committee of The Financial Accounting and Reporting special interest group of BAFA. In recognition of his research standing, Richard serves on the Editorial Advisory board for the Accounting and Business Research, Journal of Applied Accounting Research and Sustainability Accounting and Management Policy Journal.

Richard is a fellow of the Higher Education Academy and currently teaches accounting and research methods as part of the BSc Accounting degree with prior experience as part of the MBA and postgraduate programmes. Richard is a very experienced doctoral supervisor, with 14 doctoral completions and welcomes research interests specifically concerning the use of voluntary or mandatory disclosure by capital market users.

Mini Biography

Richard joined Durham University in 2012, having previously been Professor in Accounting at Newcastle Business School, Northumbria University. Prior to his academic career, Richard, a graduate of St Andrews University, worked at Price Waterhouse and is a qualified chartered accountant. 

• Intangible asset accounting and reporting – and its usefulness to capital market users.
• Corporate reporting voluntary disclosure – encompassing social, environmental and intellectual capital reporting.

Chapter in book

• He, G., Li, Z., & Slack, R. (2023). The economic consequences of corporate social irresponsibility and policy implications. In F. Moshirian, & C.-Y. Park (Eds.), Climate Change and Climate Finance: Current Experience and Future Directions (60-86). Asian Development Bank. https://doi.org/10.22617/TCS230333-2
• Slack, R. (2022). Capital market perspectives on sustainability accounting and reporting. In C. Adams (Ed.), Handbook of Accounting and Sustainability (67-88). Edward Elgar Publishing. https://doi.org/10.4337/9781800373518.00011
• Linsley, P., Slack, R., & Edkins, A. (2014). Image Restoration and the Management of Reputation. In R. Hart (Ed.), Communication and language analysis in the corporate world (89-107). IGI Global. https://doi.org/10.4018/978-1-4666-4999-6.ch006
• Slack, R. (2009). Case Study: 'Media climate change reporting and environmental disclosure patterns in the low-cost airline industry in the twenty first century.’. In M. Saunders, P. Lewis, & A. Thornhill (Eds.), Research Methods for Business Students, 5th edition (52-55). (5th ed.). Pearson Education

Journal Article

• Almaghrabi, K. S., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (online). Capitalised development costs and future cash flows: The effect of CEO overconfidence and board gender diversity. The British Accounting Review, Article 101426. https://doi.org/10.1016/j.bar.2024.101426
• Millar, J., & Slack, R. (2024). Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: Sites of dissonance or consensus. Sustainability Accounting, Management and Policy Journal, 15(3), 573-604. https://doi.org/10.1108/SAMPJ-03-2023-0128
• Abraham, S., & Slack, R. (2023). Understanding Fund Manager readership of annual report risk disclosure. Accounting Forum, https://doi.org/10.1080/01559982.2023.2267838
• McLean, T., McGovern, T., Slack, R., & McLean, M. (2023). Quaker accountability regimes: The case of the Richardson family networks, 1840 - 1914. Accounting, Auditing and Accountability Journal, 36(3), 859-884. https://doi.org/10.1108/aaaj-06-2018-3516
• Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2022). Exploring investor views on accounting for R&D costs under IAS 38 Journal of Accounting and Public Policy. Journal of Accounting and Public Policy, 41(2), Article 106944. https://doi.org/10.1016/j.jaccpubpol.2022.106944
• Ferry, L., & Slack, R. (2022). (Counter) accounting for hybrid organising: A case of the Great Exhibition of the North. Accounting, Auditing and Accountability Journal, 35(3), 681-705. https://doi.org/10.1108/aaaj-12-2019-4303
• Othman, I. W., Slack, R., & Stratling, R. (2021). Predicting Income-Decreasing Forced Financial Restatement. Universal journal of accounting and finance, 9(6), 1571-1581. https://doi.org/10.13189/ujaf.2021.090634
• Nicholson, H., Beadle, R., & Slack, R. (2020). Corporate Philanthropy as a Context for Moral Agency, a MacIntyrean Enquiry. Journal of Business Ethics, 167, 589-603. https://doi.org/10.1007/s10551-019-04188-7
• Daly, S., Slack, R., Brandon, T., & Biddle, P. (2020). Pathways through Trusteeship: Responding to the Trustee Recruitment Crisis. International Journal of Nonprofit and Voluntary Sector Marketing, 25(2), Article e1651. https://doi.org/10.1002/nvsm.1651
• Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2019). Country-level corruption and accounting choice: Research & development capitalization under IFRS. The British Accounting Review, 51(5), Article 100821. https://doi.org/10.1016/j.bar.2019.02.003
• Wells, V., Ellis, N., Slack, R., & Moufahim, M. (2019). “It’s us, you know, there’s a feeling of community”: Exploring notions of community in a consumer co-operative. Journal of Business Ethics, 158(3), 617-635. https://doi.org/10.1007/s10551-017-3747-4
• Daly, S., Slack, R., Brandon, T., & Biddle, P. (2018). ‘In whom we trust?’: the experiences of trustees in learning disability charities. Voluntary Sector Review, 9(3), 293-309. https://doi.org/10.1332/204080518x15428929056308
• Mazzi, F., Slack, R., & Tsalavoutas, I. (2018). The effect of corruption and culture on mandatory disclosure compliance levels: goodwill reporting in Europe. Journal of International Accounting, Auditing and Taxation, 31, 52-73. https://doi.org/10.1016/j.intaccaudtax.2018.06.001
• Slack, R., & Tsalavoutas, I. (2018). Integrated Reporting decision usefulness: mainstream equity market views. Accounting Forum, 42(2), 184-198. https://doi.org/10.1016/j.accfor.2018.01.005
• Ferry, L., Zakaria, Z., & Slack, R. (2018). Framing public governance in Malaysia: Rhetorical appeals through accrual accounting. Accounting Forum, 42(2), 170-183. https://doi.org/10.1016/j.accfor.2017.07.002
• Ferry, L., Zakaria, Z., & Slack, R. (2017). Watchdogs, Helpers or Protectors? – Internal Auditing in Malaysian Local Government. Accounting Forum, 41(4), 375-389. https://doi.org/10.1016/j.accfor.2017.10.001
• Slack, R. (2017). In memoriam: Professor David J. Campbell, 1963-2017. Sustainability Accounting, Management and Policy Journal, 8(5), 520-524. https://doi.org/10.1108/sampj-07-2017-0077
• Slack, R., & Matthias, M. (2016). Intellectual capital reporting, leadership and strategic change. Journal of Applied Accounting Research, 17(1), 61-83. https://doi.org/10.1108/jaar-02-2014-0021
• Cooper, S., & Slack, R. (2015). Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure. Accounting and Business Research, 45(6-7), 801-840. https://doi.org/10.1080/00014788.2015.1081554
• Slack, R., Corlett, S., & Morris, R. (2015). Exploring employee engagement with (corporate) social responsibility : a social exchange perspective on organisational participation. Journal of Business Ethics, 127(3), 537-548. https://doi.org/10.1007/s10551-014-2057-3
• Slack, R., Loughran, J., & Abrahams, K. (2014). Corporate Associate Partnerships: Practitioners’ involvement in the delivery of an Auditing course based on a case-study: A Teaching Resource. Accounting Education, 23(3), 262-276. https://doi.org/10.1080/09639284.2013.875690
• Linsley, P., & Slack, R. (2013). Crisis management and an ethic of care: The case of Northern Rock Bank. Journal of Business Ethics, 113(2), 285-295. https://doi.org/10.1007/s10551-012-1304-8
• Campbell, D., & Slack, R. (2011). Environmental disclosure and environmental risk: sceptical attitudes of UK sell-side bank analysts. The British Accounting Review, 43(1), 54-64. https://doi.org/10.1016/j.bar.2010.11.002
• Slack, R., & Shrives, P. (2010). Voluntary Disclosure Narrative: More research or time to reflect?. Journal of Applied Accounting Research, 11(2), 84-89. https://doi.org/10.1108/09675421011069478
• Moore, G., Slack, R., & Gibbon, J. (2009). Criteria for Responsible Business Practice in SMEs: An exploratory case of U.K. Fair Trade Organisations. Journal of Business Ethics, 89(2), 173-188. https://doi.org/10.1007/s10551-008-9992-9
• Campbell, D., McPhail, K., & Slack, R. (2009). Face work in annual reports: a study of the management of encounter through annual reports, informed by Levinas and Bauman. Accounting, Auditing and Accountability Journal, 22(6), 907-932. https://doi.org/10.1108/09513570910980463
• Campbell, D., & Slack, R. (2008). Corporate “Philanthropy Strategy” and “Strategic Philanthropy”: Some Insights From Voluntary Disclosures in Annual Reports. Business & Society, 47(2), 187-212. https://doi.org/10.1177/0007650306297941
• Slack, R., & Shrives, P. (2008). Social disclosure and legitimacy in Premier League football clubs: The first ten years. Journal of Applied Accounting Research, 9(1), 17-28. https://doi.org/10.1108/09675420810886105
• Campbell, D., & Slack, R. (2007). The influence of mutual status on rates of corporate charitable contributions. Journal of Business Ethics, 74(2), 191-200. https://doi.org/10.1007/s10551-006-9230-2
• Campbell, D., & Slack, R. (2007). The strategic use of corporate philanthropy: building societies and demutualisation defences. Business ethics (Oxford. Print), 16(4), 326-343. https://doi.org/10.1111/j.1467-8608.2007.00507.x
• Moore, G., Gibbon, J., & Slack, R. (2006). The mainstreaming of Fair Trade: a macromarketing perspective. Journal of Strategic Marketing, 14(4), 329-352. https://doi.org/10.1080/09652540600947961
• Campbell, D., & Slack, R. (2006). Public visibility as a determinant of the rate of corporate charitable donations. Business ethics (Oxford. Print), 15(1), 19-28. https://doi.org/10.1111/j.1467-8608.2006.00425.x

Monograph

• Slack, R., & Campbell, D. (2016). Meeting users’ information needs: The use and usefulness of Integrated Reporting. Association of Chartered Certified Accountants (ACCA)
• Campbell, D., & Slack, R. (2008). Narrative Reporting: Analysts’ Perceptions of its Value and Relevance. Research Monograph, Research Report 104. (Research Report 104). Association of Certified Chartered Accountants

Other (Print)

• Baboukardos, D., Seretis, E., Tsoligkas, F., Tsalavoutas, I., & Slack, R. (2024). Climate disclosures: corporations underprepared for tighter new standards, study of 100 companies reveals
• Slack, R. (2009). A lack of interest

Report

• Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2023). Reporting of R&D: Disclosure Without Recognition?. [No known commissioning body]
• Baboukardos, D., Seretis, E., Slack, R., Tsalavoutas, Y., & Tsoligkas, F. (2022). Companies’ readiness to adopt IFRS S2 climate-related disclosures. Adam Smith Observatory of Corporate Reporting Practices
• Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2021). Climate-change risk-related disclosures in extractive industries: A comparative study. ACCA
• Baboukardos, D., Dionysiou, D., Slack, R., Tsalavoutas, I., & soligkas, F. (2021). Climate Change Risk Related Disclosures in Extractive Industries. Association of Chartered Certified Accountants
• Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2021). The capitalisation of intangibles debate: software development costs. [No known commissioning body]
• Constantatos, A., Dionysiou, D., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2021). The capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. Association of Chartered Certified Accountants
• Mazzi, F., Slack, R., Tsalavoutas, I., & Tsoligkas, F. (2019). The capitalisation debate : R&D expenditure, disclosure content and quantity, and stakeholder views. [No known commissioning body]
• Slack, R., & Campbell, D. (2016). IFAC sustainability report: the use and usefulness of integrated reporting, International Federation of Accountants. [No known commissioning body]
• Jones, M., & Slack, R. (2014). Association of Certified Chartered Accountants Discussion Paper: The Future of Financial Reporting 2013: Still grappling with major problems. [No known commissioning body]
• Slack, R., & et al. (2013). Sustainability through Corporate Reporting and Environmental Accountability. ACCA Roundtable report. [No known commissioning body]
• Jones, M., & Slack, R. (2013). Association of Certified Chartered Accountants Discussion Paper: The Future of Financial Reporting 2012: Problems and Solutions. [No known commissioning body]
• Slack, R. (2013). Association of Certified Chartered Accountants Roundtable Discussion Paper: Sustainability through corporate reporting and environmental accountability. [No known commissioning body]

Working Paper

• Jones, M., & Slack, R. (2013). The Future of Financial Reporting 2013: Still grappling with major problems
• Jones, M., & Slack, R. (2012). The future of financial reporting 2012 : problems and solutions
• Jones, M., & Slack, R. (2011). The future of financial reporting 2011 : global crisis and accounting at a crossroads
• Jones, M., & Slack, R. (2011). The future of financial reporting 2010 : getting to grips with the credit crunch
• Jones, M., & Slack, R. (2009). The future of financial reporting 2009 : a time of global financial crisis
• Jones, M., & Slack, R. (2008). The Future of Financial Reporting 2008: Measurement and Stakeholders