Search results

• 2024

  Whatever happened to the Child Trust Fund? The abandonment of universal savings for UK children

  McKay, S., Tian, L. & Lymer, A., Jan 2024, In: Social policy and administration. 58, 1, p. 18-38 21 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Trust funds 100%
  • Trust Funds 98%
  • Savings 89%
  • Abandonment 84%
  • savings 74%
• 2023

  Further improving our understanding of the tax awareness, tax literacy and tax morale of young adults

  Alexander, P., Balavac-Orlic, M., Lymer, A. & Mukherjee, S., 30 Nov 2023, In: Journal of Tax Administration. 8, 1, p. 193-220 50 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • taxes 100%
  • young adult 94%
  • literacy 77%
  • tax system 32%
  • responsibility 13%
• 2022

  Exploring the barriers to accessing personal financial planning advice

  Moss, J., Rowlingson, K. & Lymer, A., 20 Sept 2022, (E-pub ahead of print) In: Journal of Financial Services Marketing.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • financial planning 100%
  • citizen 20%
  • financial service 20%
  • social policy 19%
  • pension 18%
• 2021

  Personal Savings for Those on Lower Incomes: Towards a New Framework for Assessing the Role of the State in Relation to Savings Schemes

  Gregory, J., Lymer, A. & Rowlingson, K., 21 Jan 2021, (E-pub ahead of print) In: Social Policy and Society. 16 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • savings 100%
  • low income 78%
  • income 66%
  • marketing 26%
  • funding 22%
• 2019

  Looking beyond GAAR to loan relationshp avoidance

  Lymer, A., Oats, L. & Helliwell, R., 1 Jun 2019, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access

• Mind the age gap

  Lymer, A., Alexander, P. & Balavac, M., 1 Feb 2019, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access
• 2018

  Digital transformation of business-to-government reporting: An institutional work perspective

  Troshani, I., Janssen, M., Lymer, A. & Parker, L. D., 1 Dec 2018, In: International Journal of Accounting Information Systems. 31, p. 17-36 20 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  File

  • Institutional Work 100%
  • Digital Transformation 81%
  • Government 40%
  • Jurisdiction 30%
  • Burden 25%

• Nudging taxpayer behaviour

  Lymer, A., 1 Apr 2018, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access
• 2017

  The age factor – understanding the tax problems experienced by older people in the UK

  Lymer, A. & Frechnall ughes, J., 1 Dec 2017, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access

• The evidence: what psychologists say about tax compliance

  Lymer, A. & Onu, D., 1 Apr 2017, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access
• 2016

  Mastering tax

  Lymer, A., 1 Mar 2016, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access
• 2015

  A foot in both camps

  Lymer, A. & Oats, L., 1 Mar 2015, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access

• Institutionalising XBRL for financial reporting: Resorting to regulation

  Troshani, I., Parker, L. D. & Lymer, A., 23 Feb 2015, In: Accounting and Business Research. 45, 2, p. 196-228 33 p.

  Research output: Contribution to journal › Article › peer-review

  • Financial Reporting 100%
  • Innovation 79%
  • Corporate Accounting 77%
  • Business Reporting 71%
  • Organizational Field 71%

• Interactive data and retail investor decision-making: an experimental study

  Locke, J., Lowe, A. & Lymer, A., May 2015, In: Accounting and Finance. 55, 1, p. 213-240 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Investor Decision Making 100%
  • Retail Investors 87%
  • Experimental Study 65%
  • Business Reporting 31%
  • Investment Decision-making 25%

• Is there a doctor in the house?

  Lymer, A. & Oats, L., 1 Jun 2015, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access

• Public attitudes to tax - who cares?

  Lymer, A., 4 Dec 2015, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  Open Access
• 2014

  An empirical examination of corporate websites as a voluntary disclosure medium

  Trabelsi, S., Debreceny, R. & Lymer, A., 28 Jun 2014, In: International Journal of Applied Decision Sciences. 7, 1, p. 1-32 32 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Websites 100%
  • Voluntary Disclosure 85%
  • Disclosure 81%
  • Web Sites 37%
  • Investor Relations 34%

• Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors

  Mahzan, N. & Lymer, A., 29 Apr 2014, In: Managerial Auditing Journal. 29, 4, p. 327-349 23 p.

  Research output: Contribution to journal › Article › peer-review

  • Computer-Assisted Audit Tools 100%
  • Audit 73%
  • Auditors 48%
  • Software 36%
  • Acceptance 29%

• It’s just academic

  Lymer, A. & Oats, L., 16 Dec 2014, Tax Adviser.

  Research output: Contribution to specialist publication or newspaper › Article

  • taxes 100%
  • tax policy 47%
  • educator 23%
  • interaction 17%
• 2013

  Stakeholder engagement in internet financial reporting: The diffusion of XBRL in the UK

  Dunne, T., Helliar, C., Lymer, A. & Mousa, R., 1 Sept 2013, In: British Accounting Review. 45, 3, p. 167-182 16 p.

  Research output: Contribution to journal › Article › peer-review

  • Stakeholder Engagement 100%
  • Online Reporting 92%
  • Financial Reporting 77%
  • Usability 58%
  • World Wide Web 54%
• 2012

  Developments in tax e-filing: Practical views from the coalface

  Lymer, A., Hansford, A. & Pilkington, K., 23 Nov 2012, In: Journal of Applied Accounting Research. 13, 3, p. 212-225 14 p.

  Research output: Contribution to journal › Article › peer-review

  • Tax 100%
  • Technology Adoption 86%
  • Personal Taxes 43%
  • Help-seeking 23%
  • Business Policy 19%

• The SEC’s retail investor 2.0: Interactive data and the rise of calculative accountability

  Lowe, A., Locke, J. & Lymer, A., Apr 2012, In: Critical Perspectives on Accounting. 23, 3, p. 183-200 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Retail Investors 100%
  • Accountability 86%
  • exchange commission 84%
  • investor 77%
  • Securities and Exchange Commission 69%
• 2010

  Exploring the use and users of narrative reporting in the online annual report

  Rowbottom, N. & Lymer, A., 14 Sept 2010, In: Journal of Applied Accounting Research. 11, 2, p. 90-108 19 p.

  Research output: Contribution to journal › Article › peer-review

  • Annual Reports 100%
  • Investors 35%
  • Corporate Annual Reports 21%
  • ISP/Internet Service Provider 19%
  • Company Information 18%

• Generation XBRL

  Helliar, C., Dune, T., Lymer, A. & Mousa, R., 1 Jul 2010, Accountancy Futures, 2.

  Research output: Contribution to specialist publication or newspaper › Article

• Translation in XBRL standardization

  Troshani, I. & Lymer, A., 8 Jun 2010, In: Information Technology and People. 23, 2, p. 136-164 29 p.

  Research output: Contribution to journal › Article › peer-review

  • Standardization 100%
  • financial information 37%
  • actor-network-theory 31%
  • political support 30%
  • artifact 22%
• 2009

  Exploring the use of online corporate reporting information

  Rowbottom, N. & Lymer, A., 1 Jan 2009, In: Journal of Emerging Technologies in Accounting. 6, 1, p. 27-44 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Reporting 100%
  • Websites 32%
  • London Stock Exchange 19%
  • Interactivity 18%
  • Tailoring 18%

• Exploring the use of online corporate sustainability information

  Rowbottom, N. & Lymer, A., Jun 2009, In: Accounting Forum. 33, 2, p. 176-186 11 p.

  Research output: Contribution to journal › Article › peer-review

  • Corporate Sustainability 100%
  • Corporate Websites 74%
  • Sustainability Reporting 39%
  • Annual Reports 29%
  • Disclosure 24%
• 2008

  Flat tax: good idea or panacea?

  Lymer, A., 2008, Tax Advisor, p. 16-18 3 p.

  Research output: Contribution to specialist publication or newspaper › Article
• 2006

  IT Adoption Strategies and Their Application to efiling Self Assessment Tax Returns: The Case of the UK

  Hansford, A., Lymer, A. & Pilkington, C., 2006, In: eJournal of Tax Research. 4, 1, p. 80-96 17 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Information Technology Adoption 100%
  • Self-assessment 86%
  • Tax 48%
  • Software 14%
  • Revenue 11%

• IT Adoption Strategies and their Application to e-filing Self-Assessment Tax Returns: The Case of the UK

  Hansford, A., Lymer, A. & Pilkington, C., 1 Jan 2006, In: eJournal of Tax Research. 4, 1

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Information Technology Adoption 100%
  • Self-assessment 86%
  • Tax 48%
  • Software 14%
  • Revenue 11%
• 2005

  A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting

  Xiao, J. Z., Jones, M. J. & Lymer, A., 1 Sept 2005, In: The International Journal of Digital Accounting Research. 5, 10, p. 131-169

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Financial Reporting 100%
  • Conceptual Framework 83%
  • World Wide Web 70%
  • Internet Reporting 45%
  • Scenarios 34%

• An exploration of the potential for studying the usage of investor relations information through the analysis of Web server logs

  Rowbottom, N., Allam, A. & Lymer, A., Mar 2005, In: International Journal of Accounting Information Systems. 6, 1, p. 31-53 23 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Investor Relations 100%
  • Corporate Reporting 57%
  • Market Activity 16%
  • Methodology 14%
  • Policy Making 13%

• Filing by Internet in the UK - The barriers to filing self-assessment tax returns by the Internet

  Lymer, A., Hansford, A. & Pilkington, C., 1 Nov 2005, In: British Tax Review. 5, p. 544-556 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Self-assessment 100%
  • self-assessment 87%
  • taxes 77%
  • World Wide Web 57%
  • Tax 56%

• Filing UK Self Assessment tax returns by internet: A research perspective

  Hansford, A., Pilkington, C. & Lymer, A., 1 Oct 2005, Tax Adviser, October, p. 16-17 2 p.

  Research output: Contribution to specialist publication or newspaper › Article

• Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

  Debreceny, R. S., Chandra, A., Cheh, J. J., Guithues‐Amrhein, D., Hannon, N. J., Hutchison, P. D., Janvrin, D., Jones, R. A., Lamberton, B., Lymer, A., Mascha, M., Nehmer, R., Roohani, S., Srivastava, R. P., Trabelsi, S., Tribunella, T., Trites, G. & Vasarhelyi, M. A., 1 Sept 2005, In: Journal of Information Systems. 19, 2, p. 191-210

  Research output: Contribution to journal › Article › peer-review

  • Financial Reporting 100%
  • Business Reporting 71%
  • Securities and Exchange Commission 62%
  • Evaluation 57%
  • Taxonomy 51%
• 2004

  Corporate Reporting on the Internet in Australia: An exploratory study

  Lodhia, S., Allam, A. & Lymer, A., Nov 2004, Australian Accounting Review, 14, 34, p. 64-71.

  Research output: Contribution to specialist publication or newspaper › Article

  • Corporate Reporting 100%
  • Exploratory Study 64%
  • World Wide Web 49%
  • Information Dissemination 31%
  • Innovation 18%
• 2003

  Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries

  Allam, A. & Lymer, A., 1 Jan 2003, In: The International Journal of Digital Accounting Research. 3, 6, p. 165-199

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Online Reporting 100%
  • Financial Reporting 74%
  • Developed Countries 56%
  • World Wide Web 52%
  • Large Companies 37%

• Taxing the Intangible: overview of global approaches and a review of recent policy changes in the UK

  Walpole, M., Lymer, A., Onyekwe, D. & McGill, G., 1 Oct 2003, In: Australian Tax Forum. 18, 4, p. 431-463 33 p.

  Research output: Contribution to journal › Article › peer-review

  • tax reform 100%
  • jurisdiction 64%
  • accounting 61%
  • taxation 37%
  • policy 34%

• The Auditor and Corporate Reporting on the Internet: Challenges and Institutional Responses

  Lymer, A. & Debreceny, R., 4 Aug 2003, In: International Journal of Auditing. 7, 2, p. 103-120

  Research output: Contribution to journal › Article › peer-review

  • Corporate Reporting 100%
  • Audit 99%
  • Auditors 64%
  • World Wide Web 49%
  • Financial Reporting 47%

• The power of the web log - a guide for IROs

  Lymer, A., Rowbottom, N. & Allam, A., 1 Jan 2003, In: Informed: Journal of the Investor Relations Society. 41, p. 18-19 2 p.

  Research output: Contribution to journal › Article › peer-review
• 2002

  Decent Exposure (Review of the first year of Regulation Fair Disclosure in the USA)

  Lymer, A. & Allam, A., 1 Jun 2002, Financial Management, June , p. 34-35 2 p.

  Research output: Contribution to specialist publication or newspaper › Article

• Immediate trends in Internet reporting

  Xiao, Z., Jones, M. J. & Lymer, A., 1 Jul 2002, In: European Accounting Review. 11, 2, p. 245-275

  Research output: Contribution to journal › Article › peer-review

  • Internet Reporting 100%
  • Financial Reporting 55%
  • World Wide Web 50%
  • Internet 40%
  • Online Reporting 24%
• 2000

  Editorial

  Sangster, A., Lymer, A. & Baldwin, A., 1 Dec 2000, In: New Review of Applied Expert Systems and Emerging Technologies. 6, p. 1-2 2 p.

  Research output: Contribution to journal › Article › peer-review
• 1999

  Accounting education in the New Millennium: The internet challenges

  Debreceny, R. S., Lymer, A., Smith, G. S. & White, C. E., 1 Jan 1999, In: Pacific Accounting Review. 11, 1-2, p. 67-75 9 p.

  Research output: Contribution to journal › Article › peer-review

  • Accounting Education 100%
  • World Wide Web 51%
  • Residents 45%
  • Teaching Methods 34%
  • Environmental Change 31%

• Internet and the future of reporting in Europe

  Lymer, A., Aug 1999, In: European Accounting Review. 8, 2, p. 289-301 13 p.

  Research output: Contribution to journal › Article › peer-review

  • World Wide Web 100%
  • Europe 79%
  • Internet 78%
  • Corporate Reporting 76%
  • Time Delay 72%

• Taxation research in an accounting context: future prospects and interdisciplinary perspectives

  Lamb, M. & Lymer, A., 1 Dec 1999, In: European Accounting Review. 8, 4, p. 749-776

  Research output: Contribution to journal › Article › peer-review

  • Taxation 100%
  • Accounting Research 64%
  • Tax 56%
  • Accounting Practices 31%
• 1997

  Using the world wide web in accounting research: A huge step forward or a new constraint?

  Lymer, A. M., Sangster, A. & Baldwin, A. A., Dec 1997, In: British Accounting Review. 29, 4, p. 395-407 13 p.

  Research output: Contribution to journal › Article › peer-review

  • Accounting Research 100%
  • World Wide Web 58%
  • Information Sharing 45%
  • Information Resources 33%
  • Dissemination 27%
• 1996

  The financial reporting of executive share options in the UK

  Samuels, J. & Lymer, A., Sept 1996, In: British Accounting Review. 28, 3, p. 249-266 18 p.

  Research output: Contribution to journal › Article › peer-review

  • Financial Reporting 100%
  • Disclosure 39%
  • True and Fair View 27%
  • Employee Stock Options 25%
  • Task Force 22%
• 1995

  The integration of expert systems into the teaching of accountancy: A third-year option course approach

  Lymer, A., 1 Sept 1995, In: Accounting Education. 4, 3, p. 249-258 10 p.

  Research output: Contribution to journal › Article › peer-review

  • Accountancy 100%
  • knowledge-based system 96%
  • Expert System 89%
  • Teaching 35%
  • Accounting Students 26%