Professor Chris Humphrey

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Position: Professor of Accounting
Academic unit: Accounting and Finance


Christopher Humphrey is a Professor of Accounting and a former Head of the Manchester Accounting & Finance Group (MAFG). He is a qualified chartered accountant and is currently a co-opted academic member of the governing Council of the Institute of Chartered Accountants in England and Wales (ICAEW). He also sits on the ICAEW's Technical Strategy Board and the Management Committee of the European Accounting Association (EAA). In 2009, he was appointed as a director of the ICAEW's Charitable Trusts and is currently the Chair of the Conference of Professors of Accounting and Finance (CPAF).

His current principal research interests are in the areas of international financial regulation and auditing practice and is always willing to consider the supervision of doctoral students with keen interests in such research areas. He is jointly writing the official history of the International Federation of Accountants (IFAC) and working on a number of joint research projects examining, among other things, the limitation of auditor liability in the European Union, auditing and the global financial crisis, international standardisation in auditing and the development of consolidated ('whole of') government accounting systems.
Christopher began his academic career at Manchester University in 1983 and worked subsequently at Leeds University Business School prior to becoming a professor of accounting at Sheffield University Management School in 1995. He returned to Manchester in 2001, serving as head of both the former Manchester School of Accounting and Finance (MSAF) (2001-04) and (following the merger of the Victoria University of Manchester and UMIST) the enlarged Accounting and Finance Group within Manchester Business School (2004-06). Christopher has had a number of international visiting academic positions. In 2006, he was the inaugural Don Trow Research Fellow at the School of Accounting and Commercial Law, Victoria University of Wellington, while in 2007 he was a visiting professorial fellow at the Faculty of Commerce, Doshisha University, Japan. He is currently a visiting professor at Amsterdam Business School.

Christopher is an Associate Editor of the European Accounting Review and is also on the editorial board of various international accounting journals including: Accounting, Auditing and Accountability Journal; British Accounting Review; Contemporary Accounting Research; Financial Accountability and Management; International Journal of Auditing; Accounting, Accountability and Performance; Qualitative Research in Accounting and Management (QRAM), Qualitative Research in Financial Markets; Qualitative Research in Organizations and Management: An International Journal (QROM), Journal of Contemporary Accounting & Organisational Change, and Revista de Contabilidad.

Additional Information

Christopher has taught on a wide range of undergraduate and postgraduate accounting courses, with his current main lecturing specialisms being in the areas of auditing and international accounting regulation. He has also made regular contributions to public sector executive management programmes and to doctoral research training courses. Christopher's doctoral supervision responsibilities include successfully completed theses on the role of women in the British and Japanese accounting professions, and auditing in Kuwait and Spain.

Programme involvement

Specialist fields




Publication summary




Working papers

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Showing 110 publication(s)


  • Humphrey, C., Kiseleva, O., & Schleicher, T. (2016). Journal Self-Citation and Impact Factors: A Time-Series Analysis Approach.. Publication link: 16404f77-2349-4833-b696-280e38e2e0ce
  • Humphrey, C., O'Dwyer, B., & Unerman, J. (2016). RE-THEORIZING THE CONFIGURATION OF ORGANIZATIONAL FIELDS: THE IIRC AND THE PURSUIT OF 'ENLIGHTENED' CORPORATE REPORTING. Accounting and Business Research. . Publication link: 70e6260b-e852-457c-9079-46178ae8740d
  • Turley, W., Humphrey, C., Samsonova-Taddei, A., Siddiqui, J., Woods, M., Basioudis, . I., & Richard, C. (2016). Skills, competencies and the sustainability of the modern audit. Institute of Chartered Accountants of Scotland.. Publication link: 8efdcd37-69f6-4c4f-ae28-d9c013d4dddf


  • Turley, S. W., Humphrey, C., Samsonova-Taddei, A., Sidiqui, J., Woods, M., Basioudis, I., & Richard, C. (2015). Skills, Competencies and the Modern Audit. Institute of Chartered Accountants of Scotland.. Publication link: 9e80177a-b39f-4fc5-8212-9a07c3629cec


  • Humphrey, C., Samsonova-Taddei, A., Di Pietra, R. (Ed.), McLeay, S. (Ed.), & Ronen, J. (Ed.) (2014). A crisis of identity? Juxtaposing auditor liability and the value of audit. In Accounting and Regulation: New Insights on Governance, Markets and Institutions. (pp. 111-132). New York: Springer Science and Business Media. . Publication link: bb3fb696-a2df-4c7f-a7b6-4c916564f10a
  • Humphrey, C., Loft, A., Samsonova-Taddei, A., Hay, D. (Ed.), Knechel, W. R. (Ed.), & Willekens, M. (Ed.) (2014). Not just a standard story: The rise of International Standards on Auditing. In The Routledge Companion to Auditing. Taylor & Francis . . Publication link: c72e011b-b684-440b-b031-50cf486a563b


  • Humphrey, C., Catasús, B., & Hellman, N. (2013). Revisiones Roll i Bolagsstyrningen (The Role of Auditing in Corporate Governance): (Chapter 2 written in English – see book chapters). Stockholm: SNS Förlag.. Publication link: b7280581-df3d-4f67-b7c2-015ea2c8d324
  • Humphrey, C., Samsonova, A., Siddiqui, J., van Mourik, C. (Ed.), & Walton, P. (Ed.) (2013). Auditing, Regulation and the Persistence of the Audit Expectations Gap. In The Routledge Companion to Accounting, Reporting and Regulation. (pp. 163-183). Abingdon, Oxon: Routledge. . Publication link: a6d3abd1-c75f-4ca0-a358-07a490755d3e
  • Humphrey, C., Catasús, B. (Ed.), & Hellman, N. (Ed.) (2013). Thinking differently: Making audit innovation the new practice standard. In Revisiones Roll i Bolagsstyrninge (The Role of Auditing in Corporate Governance). (pp. 32-60). Stockholm: SNS Förlag. . Publication link: 15a9443b-2170-4304-8c90-32d31ae93348


  • Humphrey, C., & Miller, P. (2012). Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms. Accounting, Auditing and Accountability Journal, 25(2), 295-327. DOI: 10.1108/09513571211198773. Publication link: 5374d1ab-a7b5-46b4-a9c6-8eeabf5aedc9


  • Humphrey, C., Loft, A., Ponte, S. (Ed.), Gibbon, P. (Ed.), & Vestergaard, J. (Ed.) (2011). Moving Beyond Nuts and Bolts: The Complexities of Governing a Global Profession through International Standards. In Governing through Standards: Origins, Drivers and Limitations. (pp. 102-129). Basingstoke: Palgrave Macmillian. . Publication link: 33343f8c-b2ff-412b-8c07-456d7a1fec82
  • Humphrey, C., & Loft, A. (2011). The Complex World of International Auditing Regulation. In QFinance: The Ultimate Financial Resource. (Second ed., pp. 271-274). Bloomsbury Information Ltd./Qatar Financial Centre Authority. . Publication link: 72d03fdc-92ff-48f6-8088-b54f4894196f
  • Humphrey, C., Lukka, K., Cassell, C. (Ed.), & Lee, B. (Ed.) (2011). (AC) Counting Research: The Value of a Holistic Understanding. In Challenges and Controversies in Management Research. Routledge, Abingdon: Oxon. . Publication link: 85f08e0b-ad00-401f-bb19-f6999fff5381


  • Humphrey, C., & Loft, A. (2010). The Complex World of International Auditing Regulation. In QFinance: The Ultimate Financial Resource. (2010 ed.). Bloomsbury Information Ltd./Qatar Financial Centre Authority. . Publication link: 510c1411-8f27-48c9-bf6f-968bbe356147
  • Humphrey, C., Scapens, R., Bogot, H. T. (Ed.), Jansen, P. (Ed.), & Tillema, S. (Ed.) (2010). Sustaining a Qualitative Research Tradition. In Met het oog op de publieke zaak (With a view of the Public Cause): Liber Amicorum voor Prof. dr. Jan van Helden. (pp. 159-172). Groningen: Rijksuniversiteit. . Publication link: 68a2e191-e4f2-4da9-a14f-e190bf1aa204


  • Humphrey, C., Woods, M., & Dowd, K. (2009). Greater Visibility will Boost Confidence in Auditors. FS Focus, magazine of the Financial Services Faculty, 10-13. . Publication link: 66b2c65c-f5c1-4f21-b3da-6002f7066aef
  • Humphrey, C., Loft, A., Andersson, P. M. (Ed.), Jönsson, P. (Ed.), Paulson, G. (Ed.), & Yard, S. (Ed.) (2009). Globalisation in Accounting: The Case of the Development of International Auditing Regulation. In Ett Smörgasbord med Ekonomistyrning och Redovisning:En Vänbok til Olof Arwidi. Lund: Lund Business Press. . Publication link: 7429c74f-cdff-4531-975d-45ec92134107
  • Humphrey, C., Loft, A., & Woods, M. (2009). The global audit profession and the international financial architecture: Understanding regulatory relationships at a time of financial crisis. Accounting, Organizations and Society, 34(6-7), 810-825. DOI: 10.1016/j.aos.2009.06.003. Publication link: 7336f990-73ca-4324-b897-1df754c73c03
  • Loft, A., & Humphrey, C. (2009). International federation of accountants. In Handbook of Transnational Economic Governance Regimes|Handb. of Transnatl. Econ. Governance Regimes. (pp. 395-407). Leiden, The Netherlands: Brill Academic Publishers. DOI: 10.1163/ej.9789004163300.i-1081. Publication link: 0e3f664c-200f-4362-b827-bf63ffd83c10
  • Humphrey, C., Woods, M., & Dowd, K. (2009). See and be Seen: How can Bank Auditors Prove their Worth?FS Focus, magazine of the Financial Services Faculty, 8-12. . Publication link: ee1a712e-d922-4a53-bb23-7e438d3716ca
  • Humphrey, C., Loft, A., Chapman, C. S. (Ed.), & Cooper, D. J. (Ed.) (2009). Governing Audit Globally: IFAC, the New International Financial Architecture and the Auditing Profession. In Accounting, Organizations, & Institutions, Essays in Honour of Anthony Hopwood. (pp. 205-232). Oxford: Oxford University Press. . Publication link: fa299e5f-c8f2-4298-80df-e51f072ea834


  • Woods, M., Dowd, K., & Humphrey, C. (2008). Market Risk Reporting by the World's Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for Accounting Harmonisation. Revista de Contabilidad - Spanish Accounting Review, 11(2), 9-42. DOI: 10.2139/ssrn.1308512. Publication link: 63e69a08-1e40-4ae4-b63f-e5562e3f786a
  • Humphrey, C., Moizer, P., Quick, R. (Ed.), Turley, S. (Ed.), & Willekens, M. (Ed.) (2008). Understanding Regulation in its Global Context. In Auditing, Trust and Governance: Regulation in Europe. (pp. 262-278). Abingdon, Oxon: Routledge. . Publication link: 11a2e6bd-8b73-43eb-8277-ae5bb5882433


  • Humphrey, C., & Loft, A. (2007). IFAC - The First Fifteen Years: 1977-1992. IFAC News: A Newsletter for the International Accountancy Profession, 1-2. . Publication link: 25791454-cbae-4463-ba9b-b2ca8f979d78
  • Humphrey, C., & Loft, A. (2007). The Formation of the International Federation of Accounts. IFAC News: A Newsletter for the International Accountancy Profession, 12. . Publication link: 412ce490-8d10-4bd1-9cba-7e0bbd74b7e7
  • Humphrey, C., & Loft, A. (2007). IFAC 2001-2007: A Regulatory Renaissance. IFAC News: A Newsletter for the International Accountancy Profession, 1-2. . Publication link: 7f2a40d5-7927-4044-a72f-108399d6b00b
  • Humphrey, C., & Granlund, M. (Ed.) (2007). This is Anfield Kari Lukka! The Steve Nicol of European Accounting Research. In Total Quality in Academic Accounting. (pp. 53-62). Tampere: Esa Print Tampere. . Publication link: e28fa4b0-a7a0-44ef-ac16-216920b2e263
  • Humphrey, C., & Loft, A. (2007). IFAC in a Decade of Growth and Change: 1992-2001. IFAC News: A Newsletter for the International Accountancy Profession, 1-2. . Publication link: e370dffa-b464-456e-999c-11927576c654
  • Humphrey, C., Woods, M., Kajuter, P. (Ed.), & Linsley, P. (Ed.) (2007). Monitoring of the Risk Management System and the Role of Internal and External Audit. In International Risk Management Systems, Internal Control and Corporate Governance. (pp. 131-141). Oxford: Elsevier. . Publication link: c9bc4b13-04a6-443f-aa98-786423180e99


  • Humphrey, C., & Loft, A. (2006). IFAC.ORG – Organizing the World of Auditing with the Help of a Website. In Digital Governance://Networked Societies – Creating Authority, Community and Identity in a Globalised World. Samfundslitteratur Press/NORDICOM. . Publication link: a5da93ab-5fe4-4838-83ac-59738b30dd73
  • Turley, S., Humphrey, C., Loft, A., Jeppesen, K., & Schuppert, G. F. (Ed.) (2006). The International Federation of Accountants (IFAC): Private Global Governance in the Public Interest? In Global Governance and the Role of Non-State Actors. (pp. 245-273). Nomos Verlag. . Publication link: 2ea050b0-719f-4a29-8a11-9385008d2f58
  • Moll, J., Humphrey, C., & Chow, D. (2006). Policy Transfer and Learning? International Developments in Consolidated Government Accounting. In EAA.. Publication link: c0d6ea79-36ee-46fc-845b-1e1041e6554b
  • Loft, A., Humphrey, C., & Turley, S. (2006). In pursuit of global regulation: Changing governance and accountability structures at the International Federation of Accountants (IFAC). Accounting, Auditing and Accountability Journal, 19(3), 428-451. DOI: 10.1108/09513570610670361. Publication link: d349ed66-6cbc-4418-8c4a-e2bedcf6908d
  • Humphrey, C., Moll, J., Hopper, T. (Ed.), Northcott, D. (Ed.), & Scapens, R. (Ed.) (2006). Management Accounting and Accountants in the Public Sector: The Challenges Presented by Public Private Partnerships (PPP). In Issues in Management Accounting. Prentice Hall/Financial Times. . Publication link: fc7ef59c-5526-4610-9053-3271ce9dde63


  • Humphrey, C., Guthrie, J., Jones, L., & Olson, O. (2005). Debating Public Sector Management and Financial Management Reforms: An International Study. Greenwich, CT: Information Age Publishers.. Publication link: ea7c51cf-c518-41a6-b710-e7cc04947856
  • Humphrey, C., Guthrie, J., Jones, L., & Olson, O. (2005). International Developments in Public Sector Financial Management: A Question of Progress or a Progression of Questions, Contradictions and Challenges? In Debating Public Sector Management and Financial Management Reforms: An International Study. (pp. 1-22). Information Age Publishers. . Publication link: b61aafaa-ef41-4109-a145-47b1182b368a
  • Humphrey, C., Moll, J., & Chow, D. (2005). A Conceptual and Practical Minefield? A Question of (Not) Learning from International Developments in Consolidated Government Accounting. In Central Government Accountancy 2005 CPD event: Developments in Accountancy.. Publication link: 2d4a744f-0263-44a6-8be1-1605afd23560
  • Humphrey, C., Chow, D., Miller, P., Guthrie, J. (Ed.), Jones, L. (Ed.), & Olson, O. (Ed.) (2005). Financial Management in the UK Public Sector: Historical Development, Current Issues and Controversies. In Debating Public Sector Management and Financial Management Reforms: An International Study. (pp. 283-322). Information Age Publishing. . Publication link: 2118d173-1e04-4515-9106-caa5d8b16bf8


  • Humphrey, C., & Lee, B. (2004). The Real Life Guide to Accounting Research: A Behind the Scenes View of Using Qualitative Research Methods. Elsevier: Oxford.. Publication link: 4569b89c-144d-41dc-888e-1d598ef868b4
  • Humphrey, C., Moll, J., & Chow, D. (2004). Questions of Value: An Analysis of Experiences with Whole of Government Accounting in the UK, New Zealand and Australia. In APIRA 2004.. Publication link: da770f6d-535e-415f-9077-f628de1109bd


  • Humphrey, C., Ruiz Barbadillo, E., & García-Benau, M. A. (2003). El Debate de la Responsibilidad Civil de la Auditoría en España: La Construcción del Discurso sobre la Limitación de Responsibilidades por las Corporaciones Profesionales. Revista Española de Financiación y Contabilidad, Vol. XXXII (119). . Publication link: 48636238-f0aa-40ac-933c-570dbdc1be14


  • Humphrey, C., Bowerman, M., Montesinos, V. (Ed.), & Vela, J. M. (Ed.) (2002). Limiting the Scope of Central Government Audit: A Constitutional Problem or a Sensible Solution. In Innovations in Governmental Accounting,. Kluwer Academic Publishers. . Publication link: b3f3dd85-dbb1-4ddb-ad1d-c8cc6c1fcf68
  • Humphrey, C., Cassiday, L. A., & Maher, L. J. (2002). Having it both ways: Transcription factors that bind DNA and RNA. Nucleic acids research., 30(19), 4118-4126. . Publication link: 82286b04-a8e7-4718-a6cd-908104bc0838


  • Humphrey, C., Olson, O., & Guthrie, J. (2001). Caught in an Evaluatory Trap: A Dilemma for Public Services under NPFM. European Accounting Review, 10(3). . Publication link: 3e8ec3d7-86a4-4ba4-853a-987f17b89b7a


  • Komori, N., & Humphrey, C. (2000). From an Envelope to a Dream Note and a Computer: The Award-Winning Experiences of Post-War Japanese Household Accounting. Accounting, Auditing and Accountability Journal, 13(4). . Publication link: dd2178e6-36af-425c-9282-627326f5e332
  • Bowerman, M., Raby, H., & Humphrey, C. (2000). In Search of the Audit Society: Some Evidence from Health, Police and Schools. International Journal of Auditing, 4(1). . Publication link: 7b342b7a-5c8d-46da-af0a-08130bd8d843
  • Owen, D., Swift, T., Humphrey, C., & Bowerman, M. (2000). The New Social Audits: Accountability or Capture?European Accounting Review, 9(1). . Publication link: a2d22c07-5db5-4798-8bf1-71a818d13a26
  • Ruiz Barbadillo, E., Humphrey, C., & García-Benau, M. A. (2000). Auditors vs. Third Parties and Others: The Unusual Case of the Spanish Audit Liability 'Crisis'. Accounting History, 5 (2). . Publication link: 27069262-200d-40ba-9b3a-6610a22a9c81
  • Swift, T. A., Humphrey, C., & Gor, V. (2000). Great Expectations?: The Dubious Financial Legacy of Quality Audits. British Journal of Management, 11(1), 31-45. . Publication link: 1976def9-eea5-422c-9d40-b18bfbe0b816


  • García-Benau, M. A., Ruiz Barbadillo, E., Humphrey, C., & Al Husaini, W. (1999). Success in Failure? Reflections on the Changing Spanish Audit Environment. European Accounting Review, 8(4). . Publication link: c29e9ec1-e04f-4b12-97a0-eecdb2fcffb8
  • Guthrie, J., Olson, O., & Humphrey, C. (1999). Debating Developments in New Public Management: The Limits of Global Theorising and Some New Ways Forward. Financial Accountability & Management, 15(3-4). . Publication link: a7fe5cd2-2645-4a91-b8f3-ece08a3ea85f
  • Antonia García, M., Garrido, P., Vico, A., Moizer, P., & Humphrey, C. (1999). La calidad del servicio de auditoría: Los auditores vistos por sus «clientes». Revista Espanola de Financiacion y Contabilidad, 28(102), 1005-1041. . Publication link: 9ad0c83c-11be-4484-8e12-b36d014ad877


  • Frecknall Hughes, J., Humphrey, C., & Turley, S. (1998). Learning from Mistakes?: Using Corporate Scandals to Enhance Audit Teaching. International Journal of Auditing, 2. . Publication link: a81f4492-d3bc-4ea9-8df7-f245d07e85e3
  • Humphrey, C., Olson, O., & Guthrie, J. (1998). Global Warning: Debating International Developments in New Public Financial Management. Oslo, Norway: Cappelan Akademisk Forlag.. Publication link: e65355e7-8265-4bd6-8a96-9fe51adfe646


  • Guthrie, J., Humphrey, C., & Olson, O. (1997). Lessons from Public Sector Financial Management Change in OECD Nations. Advances in International Comparative Management, Supplement 3. . Publication link: a6a97467-0de5-4150-9387-36902370e583


  • Guthrie, J., & Humphrey, C. (1996). Public Sector Management Developments in Australia and Britain: Trends and Contradictions. Research in Governmental and NonProfit Accounting, 9. . Publication link: 3e533392-3cf4-4d38-a25b-f861b4067a59
  • Humphrey, C., & Scapens, R. W. (1996). Theories and Case Studies: Limitation or Liberation?Accounting, Auditing and Accountability Journal, 9(4). . Publication link: 567418cd-b997-463a-b57d-5355d5da8794


  • García-Benau, M. A., & Humphrey, C. (1995). La Auditoría y El Fraude: Algunas Consideraciones Internacionales. Revista Española de Financiación y Contabilidad, XXIV(84). . Publication link: 26ef4bd7-4dcf-4614-b7ef-cdf296d33dfa
  • Humphrey, C., Owen, D., & Moizer, P. (1995). Questioning the Value of the Research Selectivity Process in British University Accounting. Accounting, Auditing and Accountability Journal, 8(3). . Publication link: b41c88ba-3448-44ef-bb22-670c8dd1edc4


  • Humphrey, C. (1994). Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and its practice. Accounting, Organizations and Society, 19(2), 147-178. . Publication link: aec4c2ad-2cd9-4081-a649-e82eb3946851
  • García-Benau, M. A., Humphrey, C., Turley, S., & Moizer, P. (1994). Expectativas de la Auditoría en el Reino Unido y España. ESEconomía, Revista de la Escuela Superior de Economía, 2(5). . Publication link: f99c11ed-16c0-47c3-876f-ac521cb87928


  • Turley, S., Humphrey, C., & Moizer, P. (1993). The Audit Expectations Gap: An Empirical Investigation. Accounting and Business Research, 23. . Publication link: 3a933ff6-d353-49b5-bf87-1b4851083416
  • García-Benau, M. A., Humphrey, C., Moizer, P., & Turley, S. (1993). Audit Expectations and Performance in Spain and Britain: A Comparative Analysis. The International Journal of Accounting. . Publication link: 523aa32e-e705-4bc0-b9b5-6a0fc355a974
  • Humphrey, C., Miller, P., & Scapens, R. W. (1993). Accountability and ‘Accountable Management’ in the UK Public Sector. Accounting, Auditing and Accountability Journal, 6(3). . Publication link: 6179b98d-78b8-48e8-886c-c5394d7b70c1
  • Humphrey, C., Turley, S., & Moizer, P. (1993). Protecting Against Detection - The Case of Auditors and Fraud. Accounting, Auditing and Accountability Journal, 6. . Publication link: 8af26344-3c7a-40e8-ba86-cc00f340c218


  • Humphrey, C., Moizer, P., & Turley, S. (1992). The Audit Expectations Gap - Plus Ça Change, Plus C'est La Même Chose?Critical Perspectives on Accounting. . Publication link: 7505034f-b865-4b9f-be6e-0530fa0f3475
  • Lewis, L., Humphrey, C., & Owen, D. (1992). Accounting and the social: A pedagogic perspective. British Accounting Review, 24(3), 219-233. . Publication link: 7723af85-6f7c-4f0c-9c6b-97d9b31f869c
  • García-Benau, M. A., & Humphrey, C. (1992). Beyond the Audit Expectations Gap: Learning From the Experiences of Britain and Spain. European Accounting Review, 1(2). . Publication link: 064d6689-3bbe-447a-a87b-7f2028aaf0b3
  • Humphrey, C., & Pease, K. (1992). Effectiveness Measurement in the Probation Service: A View From the Troops. The Howard Journal of Criminal Justice, 31. . Publication link: 23f76f7a-156b-49c4-9154-74ca8c7050d9
  • Humphrey, C., Carter, P., & Pease, K. (1992). The Development of a Reconviction Predictor for Probationers. British Journal of Social Work, 22. . Publication link: a500529e-55cd-40ed-8e3c-bcc4f1341440
  • Humphrey, C., & Scapens, R. W. (1992). Whatever Happened to the Liontamers: An Examination of Accounting Change in the UK Public Sector. Local Government Studies, 18(3). . Publication link: b42ca901-dd26-407e-a337-6c6f1c2d5908


  • Humphrey, C. (1991). Calling on the Experts: The Financial Management Initiative (FMI), Private Sector Management Consultants and the Probation Service. The Howard Journal of Criminal Justice, 30. . Publication link: aaf8b05d-3a89-4838-aa6b-43f804777006


  • Humphrey, C., & Moizer, P. (1990). From techniques to ideologies: An alternative perspective on the audit function. Critical Perspectives on Accounting, 1(3), 217-238. . Publication link: 76cd78b6-f6e7-47c5-8c36-43035d923044
  • Ciancanelli, P., Gallhofer, S., Humphrey, C., & Kirkham, L. (1990). Gender and accountancy: Some evidence from the UK. Critical Perspectives on Accounting, 1(2), 117-144. . Publication link: f0ac68a2-0f99-4ed3-ad8c-519a95df1db4


  • Humphrey, C., & Turley, S. (1986). The Nature of the Audit in Small Companies - An Empirical Investigation. Research Supplement to The Accountants Magazine, 2. . Publication link: 93285d05-0278-4e83-985c-a1362000456c