Judith is a senior lecturer in Accounting and completed her PhD in Accounting at the Lincoln International Business School, University of Lincoln. Her thesis, “The emergence of corporate governance change; a multi-level study of processes and mechanisms in corporate governance reforms in Nigeria,” uses critical realist analysis to examine the temporalities of institutional change. The study enables a wider range of causes and influences on Corporate Governance reform to be considered and evaluated than can be accomplished using traditional agency theory and rational choice models. Her research uncovers how local contexts affect the subjectivity of agents and their subsequent actions, as well as how multiple interpretive schemes impact the implementation of the National Code of Corporate Governance in Nigeria (NCCG).

With a keen interest in empirical issues in corporate governance change, Judith focuses on the institutional, political, and social aspects of corporate governance change. She is particularly interested in public-private partnership arrangements in the implementation of Corporate Governance Regimes, Financial Reporting and Auditing Standard such as IFRS, especially in developing countries. Judith’s primary research methodology is qualitative case study, and she seeks to develop methods that capture the complexity in everyday organisational practice. Judith is also dedicated to shaping the pedagogy of accounting education and supervising PhD students who share her research interests.

Judith’s research often applies longitudinal, process-orientated research approaches, as well as multi-level and cross-national perspectives. Additionally, she has a long-standing interest in methodological issues and theory development in accounting research. Judith is also exploring the increasing use of metrics in society, with a focus on the role of professional bodies in designing and promoting such metrics (e.g. IFRS and a National Code of Corporate Governance). Her case study-based research includes a financial and qualitative analysis of projects and examines issues around the governance of such projects. Judith’s work does not involve measuring compliance with IFRS or the Code of best practice in corporate governance but instead focuses on examining implementation from a critical perspective.