Angus Duff | University of the West of Scotland (UWS) (original) (raw)

Papers by Angus Duff

Research paper thumbnail of Active Learning in Higher Education

Abstract This article describes the relationship between citizenship behaviours and performance o... more Abstract This article describes the relationship between citizenship behaviours and performance of university teachers (CBUT) and the professional motivation and self-confidence of their students. Four CBUT dimensions were studied: participatory behaviour, practical orientation, conscientiousness and courtesy. A sample of 242 graduates from a variety of organizations and occupations were contacted. The findings are consistent with those obtained by Rego and Rego and Sousa concerning students' and teachers' points ...

Research paper thumbnail of The corporate social responsibility of accounting firms: the development of sustainability service lines’

Research paper thumbnail of AUDITQUAL: Dimensions of audit quality

Research paper thumbnail of Psychometric methods in accounting education: a review, some comments and implications for accounting education researchers

Http Dx Doi Org 10 1080 09639280210135812, Oct 5, 2010

Psychometric instruments are widely used in accounting education research (Herring et al., Issues... more Psychometric instruments are widely used in accounting education research (Herring et al., Issues in Accounting Education, 4 (1), 48–57, 1989; Benke and Street, Accounting Education: an international journal, 1 (1), 33–45, 1992). Problems with the reliability of ...

Research paper thumbnail of Study Strategies and Academic Performance and Progression of First-Year Accounting and Economics Undergraduates

Working Papers, Apr 1, 1996

Research paper thumbnail of Teaching and research: partners or competitors?

Research paper thumbnail of Access policy and approaches to learning

Http Dx Doi Org 10 1080 096392899330955, Oct 5, 2010

This study using second and third-year undergraduate business students as subjects, investigated ... more This study using second and third-year undergraduate business students as subjects, investigated the effects of differences in entry qualifications, gender and age to their approaches to learning. The research instrument used was a 30-item, Revised Approaches to Studying Inventory . Differences between the groups were examined using repeated measures analysis of variance. No statistically significant differences were found between students entering university in second or third-year, from further education to those who had studied successfully at University for one or two years. Statistically significant age and gender differences were found in students' approaches to learning. The implications for institutional admissions policies are discussed.

Research paper thumbnail of Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach

The British Accounting Review, 2015

Please cite this article as: Duff, A., Mladenovic, R., Antecedents and consequences of accounting... more Please cite this article as: Duff, A., Mladenovic, R., Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach, The British Accounting Review (2014),

Research paper thumbnail of Corporate social responsibility reporting in professional accounting firms

The British Accounting Review, 2014

Research paper thumbnail of Corporate social responsibility and the professional accounting firm: insights from firms' disclosures

Research paper thumbnail of Psychometric properties of Honey & Mumford's Learning Styles Questionnaire (LSQ)

Personality and Individual Differences, 2002

... Angus Duff Corresponding Author Contact Information , E-mail The Corresponding Author and Tim... more ... Angus Duff Corresponding Author Contact Information , E-mail The Corresponding Author and Tim Duffy. ... An item analysis and pruning exercise failed to raise the internal consistency reliability to a satisfactory level, or provide adequate model fit to the data. ...

Research paper thumbnail of Approaches to learning: factor invariance across gender

Personality and Individual Differences, 2002

The aim of this study was to investigate the factorial invariance of a 30-item version of the Rev... more The aim of this study was to investigate the factorial invariance of a 30-item version of the Revised Approaches to Studying Inventory (RASI) across male (N=137) and female (N=171) university students. Confirmatory factor analysis was used to test the fit of the data obtained on the 12 scale scores for male and female samples to the three (higher-order) factor model. The hypothesised three-factor model fit for both samples. However, the model fit for the female sample was better than that of the male sample. A range of progressively restrictive models are tested to establish whether the RASI is equivalent across gender. Factor loadings, error variances, and factor covariances were not invariant, indicating that test constructs may be differentially indicated across groups. These findings, and implications for educational researchers, are discussed. #

Research paper thumbnail of Debt Issuer: Credit Rating Agency Relations and the Trinity of Solicitude: An Empirical Study of the Role of Commitment

Journal of Business Ethics, 2014

Interest in credit ratings agencies and their role in financial markets is at an all-time high. C... more Interest in credit ratings agencies and their role in financial markets is at an all-time high. Concerns about a lack of transparency concerning process, conflicts of interest, and limited competition are frequently discussed by politicians, regulators and other commentators. These issues we term the credit ratings agency (CRA) trinity of solicitude. We shed some light on this trinity by considering the unique relationship that exists between corporate borrowers (debt issuers) and the CRAs they engage to rate their securities. The exchange relationships literature is used to create a model where commitment plays a central role. Technical qualities, relationship qualities and dependence are theorised as antecedents of commitment, which is described by two constructs of affective commitment and calculative commitment. The issuer's intention to remain with the CRA, their loyalty, is the consequence of commitment. The model is operationalized by means of a survey questionnaire administered to issuers of corporate debt in the United Kingdom. As expected, perceptions of the quality of the relationship and affective commitment play an important role in CRA-issuer relations. However, contrary to expectations, the technical quality of the rating and issuer dependence on the CRA play little role in determining commitment and continuance. The implications of these findings are discussed along with areas for future research.

Research paper thumbnail of The role of cognitive learning styles in accounting education: developing learning competencies

Journal of Accounting Education, 2004

The potential for cognitive learning style (CLS) to develop students' learning competencies is li... more The potential for cognitive learning style (CLS) to develop students' learning competencies is limited by the variety of conceptualizations, constructs and instruments. This paper contrasts two models for operationalizing CLS: Furnham's [Furnham, A. (1995). The relationship between personality and intelligence to cognitive style and achievement. In D. H. Saklofske, M. Zeidner (Eds.), International handbook of personality and intelligence (pp. 397-413). New York: Plenum Press.] conceptualization of the roles of CLS, and Ramsden's . Learning to teach in higher education. London: Routledge.] contextual model of student learning. The origins of CLS, its fundamental dimensions, and methods of assessment are also reviewed. Five propositions suggesting ways accounting educators can make use of CLS and associated measures to help students 'learn how to learn' are developed and recommendations for future research are offered. #

Research paper thumbnail of Accounting and business students’ approaches to learning: A longitudinal study

Journal of Accounting Education, 2008

This study reports the results of an investigation into the learning approaches of undergraduate ... more This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students' approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students' approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students' surface approach to learning was found. Additionally, it is reported that changes in students' approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning. Crown

Research paper thumbnail of Quality of Learning on an MBA Programme: The impact of approaches to learning on academic performance

Educational Psychology, 2003

This investigation: first, examines some psychometric properties of the scores obtained on a 30 i... more This investigation: first, examines some psychometric properties of the scores obtained on a 30 item short form of the Revised Approaches to Studying Inventory (RASI) using samples of postgraduate management (MBA) students (n= 75); second, examines the relationship ...

Research paper thumbnail of A Note on the Problem Solving Style Questionnaire: An alternative to Kolb's Learning Style Inventory?

Educational Psychology, 2004

... Notes. Centre for Research into Learning, University of Paisley, Ayr Campus, Ayr KA8 OSR, Sco... more ... Notes. Centre for Research into Learning, University of Paisley, Ayr Campus, Ayr KA8 OSR, Scotland, UK. Email: angus.duff@paisley.ac.uk. As such, academic performance as a behavioural measure suffers a restriction of range. References. 1. Allinson, CW and Hayes, J. 1988. ...

Research paper thumbnail of Disability and the socialization of accounting professionals

Critical Perspectives on Accounting, 2011

This is an author produced version of a paper published in Critical Perspectives on Accounting . ... more This is an author produced version of a paper published in Critical Perspectives on Accounting . ISSN 10452354. This version has been peer-reviewed but does not include the final publisher proof corrections, published layout or pagination.

Research paper thumbnail of Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals

Critical Perspectives on Accounting, 2011

This investigation analyses representations of gender and race in 19 Big Four UK accounting firms... more This investigation analyses representations of gender and race in 19 Big Four UK accounting firms' annual reviews from 2003 to 2007. Developing the critical literature considering the use of photographs in corporate annual reports and the intersection of accounting and gender and race it considers how photographs are used to depict men and women, black and white within firms' annual reviews. Specifically, the paper analyses how people are represented in terms of job role, location, dress and their race and gender to arrive at its conclusions. As prior literature in accounting suggests, the reviews tend to under-represent women and people of colour; however, the effect is less marked than prior studies of corporate reporting. A finer grained analysis identifies the paucity of gender and race representations. Although an underlying theme of the annual reviews is to propose that the firms' people create value for its clients and society, the job functions and locations in which people are portrayed evidences stereotyping and inequality.

Research paper thumbnail of Credit rating agencies: Meeting the needs of the market?

Research paper thumbnail of Active Learning in Higher Education

Abstract This article describes the relationship between citizenship behaviours and performance o... more Abstract This article describes the relationship between citizenship behaviours and performance of university teachers (CBUT) and the professional motivation and self-confidence of their students. Four CBUT dimensions were studied: participatory behaviour, practical orientation, conscientiousness and courtesy. A sample of 242 graduates from a variety of organizations and occupations were contacted. The findings are consistent with those obtained by Rego and Rego and Sousa concerning students' and teachers' points ...

Research paper thumbnail of The corporate social responsibility of accounting firms: the development of sustainability service lines’

Research paper thumbnail of AUDITQUAL: Dimensions of audit quality

Research paper thumbnail of Psychometric methods in accounting education: a review, some comments and implications for accounting education researchers

Http Dx Doi Org 10 1080 09639280210135812, Oct 5, 2010

Psychometric instruments are widely used in accounting education research (Herring et al., Issues... more Psychometric instruments are widely used in accounting education research (Herring et al., Issues in Accounting Education, 4 (1), 48–57, 1989; Benke and Street, Accounting Education: an international journal, 1 (1), 33–45, 1992). Problems with the reliability of ...

Research paper thumbnail of Study Strategies and Academic Performance and Progression of First-Year Accounting and Economics Undergraduates

Working Papers, Apr 1, 1996

Research paper thumbnail of Teaching and research: partners or competitors?

Research paper thumbnail of Access policy and approaches to learning

Http Dx Doi Org 10 1080 096392899330955, Oct 5, 2010

This study using second and third-year undergraduate business students as subjects, investigated ... more This study using second and third-year undergraduate business students as subjects, investigated the effects of differences in entry qualifications, gender and age to their approaches to learning. The research instrument used was a 30-item, Revised Approaches to Studying Inventory . Differences between the groups were examined using repeated measures analysis of variance. No statistically significant differences were found between students entering university in second or third-year, from further education to those who had studied successfully at University for one or two years. Statistically significant age and gender differences were found in students' approaches to learning. The implications for institutional admissions policies are discussed.

Research paper thumbnail of Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach

The British Accounting Review, 2015

Please cite this article as: Duff, A., Mladenovic, R., Antecedents and consequences of accounting... more Please cite this article as: Duff, A., Mladenovic, R., Antecedents and consequences of accounting students' approaches to learning: A cluster analytic approach, The British Accounting Review (2014),

Research paper thumbnail of Corporate social responsibility reporting in professional accounting firms

The British Accounting Review, 2014

Research paper thumbnail of Corporate social responsibility and the professional accounting firm: insights from firms' disclosures

Research paper thumbnail of Psychometric properties of Honey & Mumford's Learning Styles Questionnaire (LSQ)

Personality and Individual Differences, 2002

... Angus Duff Corresponding Author Contact Information , E-mail The Corresponding Author and Tim... more ... Angus Duff Corresponding Author Contact Information , E-mail The Corresponding Author and Tim Duffy. ... An item analysis and pruning exercise failed to raise the internal consistency reliability to a satisfactory level, or provide adequate model fit to the data. ...

Research paper thumbnail of Approaches to learning: factor invariance across gender

Personality and Individual Differences, 2002

The aim of this study was to investigate the factorial invariance of a 30-item version of the Rev... more The aim of this study was to investigate the factorial invariance of a 30-item version of the Revised Approaches to Studying Inventory (RASI) across male (N=137) and female (N=171) university students. Confirmatory factor analysis was used to test the fit of the data obtained on the 12 scale scores for male and female samples to the three (higher-order) factor model. The hypothesised three-factor model fit for both samples. However, the model fit for the female sample was better than that of the male sample. A range of progressively restrictive models are tested to establish whether the RASI is equivalent across gender. Factor loadings, error variances, and factor covariances were not invariant, indicating that test constructs may be differentially indicated across groups. These findings, and implications for educational researchers, are discussed. #

Research paper thumbnail of Debt Issuer: Credit Rating Agency Relations and the Trinity of Solicitude: An Empirical Study of the Role of Commitment

Journal of Business Ethics, 2014

Interest in credit ratings agencies and their role in financial markets is at an all-time high. C... more Interest in credit ratings agencies and their role in financial markets is at an all-time high. Concerns about a lack of transparency concerning process, conflicts of interest, and limited competition are frequently discussed by politicians, regulators and other commentators. These issues we term the credit ratings agency (CRA) trinity of solicitude. We shed some light on this trinity by considering the unique relationship that exists between corporate borrowers (debt issuers) and the CRAs they engage to rate their securities. The exchange relationships literature is used to create a model where commitment plays a central role. Technical qualities, relationship qualities and dependence are theorised as antecedents of commitment, which is described by two constructs of affective commitment and calculative commitment. The issuer's intention to remain with the CRA, their loyalty, is the consequence of commitment. The model is operationalized by means of a survey questionnaire administered to issuers of corporate debt in the United Kingdom. As expected, perceptions of the quality of the relationship and affective commitment play an important role in CRA-issuer relations. However, contrary to expectations, the technical quality of the rating and issuer dependence on the CRA play little role in determining commitment and continuance. The implications of these findings are discussed along with areas for future research.

Research paper thumbnail of The role of cognitive learning styles in accounting education: developing learning competencies

Journal of Accounting Education, 2004

The potential for cognitive learning style (CLS) to develop students' learning competencies is li... more The potential for cognitive learning style (CLS) to develop students' learning competencies is limited by the variety of conceptualizations, constructs and instruments. This paper contrasts two models for operationalizing CLS: Furnham's [Furnham, A. (1995). The relationship between personality and intelligence to cognitive style and achievement. In D. H. Saklofske, M. Zeidner (Eds.), International handbook of personality and intelligence (pp. 397-413). New York: Plenum Press.] conceptualization of the roles of CLS, and Ramsden's . Learning to teach in higher education. London: Routledge.] contextual model of student learning. The origins of CLS, its fundamental dimensions, and methods of assessment are also reviewed. Five propositions suggesting ways accounting educators can make use of CLS and associated measures to help students 'learn how to learn' are developed and recommendations for future research are offered. #

Research paper thumbnail of Accounting and business students’ approaches to learning: A longitudinal study

Journal of Accounting Education, 2008

This study reports the results of an investigation into the learning approaches of undergraduate ... more This study reports the results of an investigation into the learning approaches of undergraduate accounting and business students from three universities in Ireland who were exposed to a learning environment, namely the case study method, which aimed to encourage a deep approach to learning. In order to assess the effectiveness of the intervention, the ASSIST research instrument was used to investigate changes in students' approaches to learning over time. Consistent with previous research, this study considers whether gender is related to students' approaches to learning over time and if there are differences between students majoring in accounting or business in their approaches to learning. The results of the study indicate that the case study intervention was successful in some respects. However, contrary to expectations, an overall statistically significant increase in students' surface approach to learning was found. Additionally, it is reported that changes in students' approaches to learning over time are not associated with gender or degree program. The results of this study offer insights to accounting educators developing educational interventions to encourage deep approaches to learning. Crown

Research paper thumbnail of Quality of Learning on an MBA Programme: The impact of approaches to learning on academic performance

Educational Psychology, 2003

This investigation: first, examines some psychometric properties of the scores obtained on a 30 i... more This investigation: first, examines some psychometric properties of the scores obtained on a 30 item short form of the Revised Approaches to Studying Inventory (RASI) using samples of postgraduate management (MBA) students (n= 75); second, examines the relationship ...

Research paper thumbnail of A Note on the Problem Solving Style Questionnaire: An alternative to Kolb's Learning Style Inventory?

Educational Psychology, 2004

... Notes. Centre for Research into Learning, University of Paisley, Ayr Campus, Ayr KA8 OSR, Sco... more ... Notes. Centre for Research into Learning, University of Paisley, Ayr Campus, Ayr KA8 OSR, Scotland, UK. Email: angus.duff@paisley.ac.uk. As such, academic performance as a behavioural measure suffers a restriction of range. References. 1. Allinson, CW and Hayes, J. 1988. ...

Research paper thumbnail of Disability and the socialization of accounting professionals

Critical Perspectives on Accounting, 2011

This is an author produced version of a paper published in Critical Perspectives on Accounting . ... more This is an author produced version of a paper published in Critical Perspectives on Accounting . ISSN 10452354. This version has been peer-reviewed but does not include the final publisher proof corrections, published layout or pagination.

Research paper thumbnail of Big four accounting firms’ annual reviews: A photo analysis of gender and race portrayals

Critical Perspectives on Accounting, 2011

This investigation analyses representations of gender and race in 19 Big Four UK accounting firms... more This investigation analyses representations of gender and race in 19 Big Four UK accounting firms' annual reviews from 2003 to 2007. Developing the critical literature considering the use of photographs in corporate annual reports and the intersection of accounting and gender and race it considers how photographs are used to depict men and women, black and white within firms' annual reviews. Specifically, the paper analyses how people are represented in terms of job role, location, dress and their race and gender to arrive at its conclusions. As prior literature in accounting suggests, the reviews tend to under-represent women and people of colour; however, the effect is less marked than prior studies of corporate reporting. A finer grained analysis identifies the paucity of gender and race representations. Although an underlying theme of the annual reviews is to propose that the firms' people create value for its clients and society, the job functions and locations in which people are portrayed evidences stereotyping and inequality.

Research paper thumbnail of Credit rating agencies: Meeting the needs of the market?