• Lecturer (Accounting and Finance)
• Adviser of Studies (Social Sciences College Academic and Student Administration)

telephone: 01413306250
email: Juliana.Jetty@glasgow.ac.uk

Research interests

Main research interests: Financial reporting choices by organizations; Charity reporting; narrative reporting.

Secondary research interests: Emerging markets and trading rules strategies; Value relevance of financial reporting standards/statements.

Biography

Juliana joined the Department in 2002, from the University of Dundee, where she had gained her Bachelor of Accountancy degree with First Class Honours, specializing in Business Finance.  She continued her academic career on the doctoral programme at Dundee and was offered a lectureship at Glasgow in 2002 and in 2003 was awarded her PhD.

Her main research interests are on charity reporting, disclosure and governance, investigating the reporting practices and policies of charities from different perspectives, primarily preparers and users.  The research aims to provide insights on how charities choose to disclose or not disclose their information.  Juliana also examines the internal and external monitoring and governance processes organizations currently adopt.  This research aims to help policy makers identify the current governance practices by providing the necessary information that policy makers need to determine that UK organizations are following best practice.

Juliana was awarded a research award in 2006 of £6,800 from ACCA for her work with Professor Vivien Beattie on the manuscript titled Financial Reporting by UK Charities: A Study of Disclosure Practices and Policies (forthcoming).

Recently, she has presented at the Annual European Accounting Association Conference in Tampere, Finland, (May 2009), the 7th Workshop on the Challenges of Managing the Third Sector in Nantes, France, (June 2009) and the Financial Reporting and Business Communication Conference, Cardiff, UK (July 2009).  In April 2009, Juliana, representing the University of Glasgow, was one of four academics from other UK universities to be invited to present at the Symposium of Charity Accounting and Reporting, London, UK (April 2009).  She was invited to present the Department’s and, specifically her research (with Professor Vivien Beattie) on charities at the Symposium - the event was aimed at exploring issues, identified by academic researchers, which would help inform the Charity Commission and the Office of the Scottish Charity Regulator (OSCR) in their review process of charity regulations across the UK.

Currently Juliana is a member of the Economics Research Committee and is also a member of the Ethical Approval Committee for Management.  She is the Honours Co-ordinator for the BAcc programme and an advisor of studies for Senior Honours students.

Undergraduate Teaching:

• Financial Accounting 1
• Capital Market Theory
• Financial Markets and Financial Institutions

Additional roles

Honours Co-ordinator

Research projects and work in progress

Efficiency of the Chinese Stock Markets

This is a joint project with Suzanne Fifield (University of Dundee). A draft paper entitled Further Evidence on the Efficiency of the Chinese Stock Markets is available from the authors upon request.

The value relevance of FRS 12

This is a joint project with Jo Danbolt (University of Glasgow).  Financial Reporting Standard 12 on "Provisions, Contingent Liabilities and Contingent Assets" changed the way companies account for contingent liabilities.  In particular, the standard requires extractive firms to make provisions for abandonment costs at the outset of the project.  In this project, we analyse the impact on share prices from the introduction of the standard.  A draft paper entitled FRS 12: An Inter-Industry Study of its Impact on Share Prices is available from the authors upon request

Narratives in charity annual reports

This is a joint project with Vivien Beattie (University of Glasgow) on the narratives reported by charities