Audit Manager, Gareth Evans, Receives Doctorate

Gareth Evans

Browne Craine is pleased to announce the graduation of one of their audit managers, Gareth Evans, on receiving a Doctorate in Professional Studies from the University of the West of Scotland. Gareth was the first in his cohort to graduate, his thesis being entitled ‘An Exploration around Completeness of the International Accounting Standards Board’s Qualitative Characteristics’.

“The desire to challenge accepted practice arose so I chose to do a professional doctorate to expose myself to a fresh new way of thinking,” explained Gareth. “My aim during the course of my doctoral studies has been to develop a significant and original contribution to the profession of accountancy, a contribution that may have international implications if approved, adopted and applied by corporate entities when changing accounting policies and using accounting standards for their annual reports.”

Gareth’s timely research fills a current gap in knowledge around the International Accounting Standards Board’s (“IASB’s”) Conceptual Framework relevant to his community of practice. Both Content Analysis and Foucauldian Critical Discourse Analysis methodologies were used to analyse evidence from three sources: Interviews, conducted by Gareth within the banking industry mainly here in the Isle of Man, along with those from UK, South African and Australian banks; changes in accounting policies under International Financial Reporting Standards; and comment letters written in to the IASB. Gareth’s rigorous research evidentially suggests improvements in the revision procedure of the IASB, as well as new constraints or practical considerations surrounding the qualitative characteristics of useful financial information.

Gareth’s learning journey has helped him integrate theory with professional practice, demonstrating his capacity for independent, critical thinking, allowing Gareth to continue to publish research papers in his field of accounting while going on to conduct further research around the qualitative characteristics.

“With Gareth receiving his doctorate, it has really expanded the knowledge of our department and I’m looking forward to learning more about his thesis,” enthused Lynsey Smith, director at Browne Craine. “I would like this opportunity to congratulate Gareth on his fantastic achievement.”

Peregrine Tiagnet ICAEW