Professor John McKernan
- Professor in Accounting and Finance (Accounting & Finance)
Professor McKernan is a fellow of the Association of Chartered Certified Accountants (ACCA). He completed his professional training with Ernst & Whinney CA (now Ernst & Young), and spent around ten years working in the profession in Scotland, mainly involved in the provision of audit and business advisory services to local companies. He joined Napier Polytechnic (now Edinburgh Napier University) in 1987 as a lecturer in the department of Accounting & Finance. While at Napier he completed a Master of Business Administration (MBA) degree at the University of Strathclyde, and began a Master of Accountancy (MAcc) degree at the University of Glasgow. He completed the MAcc and moved to the University of Glasgow as a lecturer in 1990. Dr McKernan completed a PhD (Psychology) at the University of Glasgow in 2000. He has ongoing research interests in the psychology of judgement and decision-making in accounting and audit, in critical accounting issues, and in accounting ethics and regulation.
Professor McKernan is a member of the Accounting research cluster.
Areas of expertise:
- Financial reporting
- Social accounting
- Interdisciplinary perspectives on accounting
John is interested in supervising projects examining:
- the application of philosophy to accounting practice and the profession
- relating the psychology of self-regulation to judgement and decision-making in accounting and audit
- the psychology and sociology of regulation and especially the role of rules and principles.
Current doctoral supervision
- Alrefaei, Najla Mutlaq M
Reform and the development of the accounting education in Saudi Arabia.
- Baird, James
How audit engagement leaders make audit opinion decisions; the impact of new audit methods, the compliance culture and systemic regulations on audit engagement leaders and their audit opinion decision-making
- Dong, Mengyi
Pay and justice: its discourse and justification
- Jayathileka, Chaya
Accountability for the right to health and wellbeing of female tea plantation workers in Sri Lanka
- Sherief, Ramy Gamal Soliman
Auditing the Best Value of Scottish Local Authorities
- Xiao, Ya
The impact of governance structure on the quality of the UK
- Contemporary Financial Reporting Issues
- Human rights and Business.
Previous courses taught
- Accounting and Business Ethics
- Social Accounting, Reporting and Finance
- Issues in Accounting Research
- Advanced Financial Accounting Practice
- Audit theory and Practice.
Programmes and course personally developed
- MSc in Corporate Governance and Accountability programme
- International Corporate Governance and Accountability course
- Audit, Risk and Control”Human Rights and Accountability course
- Deputy Convener of College Research Ethics Committee
- Co-convener of the "Governance, Policy, Accountability and Risk Management" Adam Smith Research Foundation (ASRF) Research Theme