Robert Luther

Robert Luther is Emeritus Professor of Accounting in the Bristol Business School.

I am a chartered accountant and prior to my academic career spent three years training with Deloitte, Haskins and Sells and, once professionally qualified, a further two with KPMG.

My research includes publications in Fiscal Studies, AAAJ, British Accounting Review, Personnel Review, JBFA, International Journal of Accounting, Accounting and Business Research, Journal of Cost Management, Accounting Education, Management Accounting Research, FAM, Accounting in Europe.

My teaching and supervision has recently been concentrated at masters and PhD level.

Area of expertise Research interests relate to management accounting (particularly in internaional and changing environments, intellectual capital and innovation; also environmental and cognitive aspects of corporate investment decision making; management accounting practices; transfer pricing), financial markets (pricing of gilts, takeover defences, ethical investments, riskiness of gold mining shares, market microstructure) tax administration (profit related pay, self assessment and tax expenditures), and financial reporting especially of intellectual capital and in the extractive industries.

Publications

Brandau, M., Endenich, C., Luther, R. and Trapp, R. (2017) Separation – integration – and now …? - An historical perspective on the relationship between German management accounting and financial accounting. Accounting History, 22 (1). pp. 67-91. ISSN 1032-3732 Available from: http://eprints.uwe.ac.uk/28285 ' Hornung, M., Luther, R. and Schuster, P. (2016) Retrievability bias in explaining the hurdle rate premium puzzle. Journal of Applied Accounting Research, 17 (4). pp. 440-455. ISSN 0967-5426 Available from: http://eprints.uwe.ac.uk/28501 ' Haustein, E., Luther, R. and Schuster, P. (2014) Management control systems in innovation companies: A literature based framework. Journal of Management Control, 24 (4). pp. 343-382. ISSN 2191-4761 Available from: http://eprints.uwe.ac.uk/19281 ' Huang, C., Luther, R., Tayles, M. and Haniffa, R. (2013) Human capital disclosures in developing countries: Figureheads and value creators. Journal of Applied Accounting Research, 14 (2). pp. 180-196. ISSN 0967-5426 Available from: http://eprints.uwe.ac.uk/11830 ' Huang, C., Luther, R., Tayles, M. and Lin, B. (2012) Intellectual capital information gaps. International Journal of Learning and Intellectual Capital (IJLIC), 9 (4). pp. 448-463. ISSN 1479-4853 Available from: http://eprints.uwe.ac.uk/11833 ' Mustafa, I. and Luther, R. (2011) Managerial practices of quality costing: An evidence-based framework. International Journal of Quality and Reliability Management, 28 (7). pp. 758-772. ISSN 0265-671X Available from: http://eprints.uwe.ac.uk/11832 ' Luther, R. and Zverovich, S. (2010) A multiple price approach to limiting intra-group transfer pricing negotiations. International Journal of Management Accounting, 3 (2). ISSN 2163-3843 Available from: http://eprints.uwe.ac.uk/12964 ' Huang, C., Tayles, M. and Luther, R. (2010) Contingency factors influencing the availability of internal intellectual capital information. Journal of Financial Reporting and Accounting, 8 (1). pp. 4-21. ISSN 1985-2517 Available from: http://eprints.uwe.ac.uk/11824 ' Luther, R., Jones, C. and Saxl, A. (2009) Experiencing change in German controlling: management accounting in a globalising world. CIMA Executive Research Summaries Series, 5 (12). pp. 1-6. ISSN 1744–7038 Available from: http://eprints.uwe.ac.uk/11828 ' Luther, R., Jones, C. and Saxl, A. (2009) Experiencing change in German controlling: management accounting in a globalized world. Oxford: Elsevier. ISBN 978-1-85617-907-2 Available from: http://eprints.uwe.ac.uk/11770 ' Jones, C. and Luther, R. (2008) Anticipating the impact of IFRS on the management of German manufacturing companies: some observations from a British perspective. In: Nobes, C. and Alexander, D., eds. (2008) International Financial Reporting Standards: Critical Perspectives on Business and Management. Routledge. ISBN 978-0-415-38097-3 Available from: http://eprints.uwe.ac.uk/11826 ' Abdel-Kader, M. and Luther, R. (2008) The impact of firm characteristics on management accounting practices: A UK-based empirical analysis. British Accounting Review, 40 (1). pp. 2-27. ISSN 0890-8389 Available from: http://eprints.uwe.ac.uk/11754 ' Abdelmaksoud, A. ed, Dugdale, D. and Luther, R. (2005) Non-financial performance measurement in manufacturing companies. British Accounting Review, 37 (3). pp. 261-297. ISSN 0890-8389 Available from: http://eprints.uwe.ac.uk/6284 ' Jones, C. and Luther, R. (2005) Anticipating the impact of IFRS on the management of German manufacturing companies: Some observations from a British perspective. Accounting in Europe, 2 (1). pp. 165-193. ISSN 1744-9480 Available from: http://eprints.uwe.ac.uk/6285 ' Collier, P. and Luther, R. (2003) The use of tax regulations as covert political policy variables: A case study of tax expenditures during the Thatcher years. Financial Accountability and Management, 19 (2). pp. 159-184. ISSN 0267-4424 Available from: http://eprints.uwe.ac.uk/6286 ' Luther, R. and Longden, S. (2001) Management accounting in companies adapting to structural change and volatility in transition economies: A South African study. Management Accounting Research, 12 (3). pp. 299-320. ISSN 1044-5005 Available from: http://eprints.uwe.ac.uk/6283 '